FURTHER AMENDMENT TO RMC 48-2018, AS AMENDED BY RMC 23-2023, ON THE CLASSIFICATION AND PROCESSING TIME OF ONE-TIME TRANSACTIONS (ONETTs)

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 028-2025

This circular further amends RMC No. 48-2018, as previously amended by RMC No. 23-2023, regarding the classification of ONETT and the corresponding processing times for issuing the ONETT Computation Sheet (OCS) and Electronic Certificate Authorizing Registration (eCAR). The amendments align with the Citizen’s Charter 2024 Edition and Revenue Memorandum Order No. 12-2025.

Updated ONETT Classification and Processing Time:

Classification Guidelines:

1. Simple – transactions involving three (3) or fewer properties or types of shares, and documentation does not require an ocular inspection.
2. Complex – transactions involving more than three (3) properties or types of shares per transaction, or if an ocular inspection is required.
3. Highly Technical – All Estate Tax transactions.