REVENUE MEMORANDUM CIRCULAR NO. 56-2024
Addresses concerns pertaining to the processing and issuance of electronic Certificate Authorizing Registration (CAR) for One-Time Transaction (ONETT) transactions, particularly in light of the provisions outlined in Republic Act No. 11976, known as the EOPT Act. It provides clarity regarding the jurisdiction for processing and issuing CAR, emphasizing that regardless of the location of tax return filing or tax payment, the responsibility for processing and issuing CAR lies with the RDO having jurisdiction over the ONETT, as follows:
- Sales of real property – RDO which has jurisdiction over the location of the property subject of sale;
- Sale of personal property – RDO which has jurisdiction over the residence of the seller;
- Donation – RDO which has jurisdiction over the residence of the donor (individual)/RDO where the donor is registered (non-individual); and
- Estate – RDO which has jurisdiction over the issued TIN of the Estate of the Decedent.
In instances where a decedent possesses a registered business, the processing of the eCAR will be managed by the RDO where the business is registered.
Taxpayers seeking assistance in tax computation for ONETT transactions are advised to engage with the relevant RDO to obtain an approved ONETT Computation Sheet.
Taxpayers are encouraged to leverage the electronic ONETT (eONETT) system for CAR issuance, offering convenience through online accessibility. This system can be accessed anytime, anywhere, provided there is an internet connection.