17/07/2026
๐๐๐ฅ ๐๐ฆ๐ฆ๐จ๐๐ฆ ๐๐๐ค๐ ๐ข๐ก ๐ง๐๐ ๐๐ฃ๐ฃ๐๐๐๐๐ง๐๐ข๐ก ๐๐ข๐ฅ ๐ข๐ก๐๐ง๐ง ๐๐ข๐ ๐ฃ๐จ๐ง๐๐ง๐๐ข๐ก ๐ฆ๐๐๐๐ง (๐ข๐๐ฆ) ๐๐ก๐ ๐๐๐๐๐ง๐ฅ๐ข๐ก๐๐ ๐๐๐ฅ๐ง๐๐๐๐๐๐ง๐ ๐๐จ๐ง๐๐ข๐ฅ๐๐ญ๐๐ก๐ ๐ฅ๐๐๐๐ฆ๐ง๐ฅ๐๐ง๐๐ข๐ก (๐ฒ๐๐๐ฅ)
The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 75-2026, providing Frequently Asked Questions (FAQs) to guide taxpayers and other stakeholders on the application, processing, and issuance of the One-Time Transaction (ONETT) Computation Sheet (OCS) and the Electronic Certificate Authorizing Registration (eCAR) for property transactions.
The Circular consolidates key policies and procedures covering ONETT transactions, including the applicable type of tax/es, filing and payment procedures, documentary requirements, processing offices, prescribed processing timelines, and other common concerns involving the transfer of real properties, shares of stock, donations, and estates. It also clarifies the requirements for the issuance, replacement, and validity of eCARs, as well as the application of relevant tax rules in various transaction scenarios.
The issuance aims to provide taxpayers with clearer guidance on ONETT transactions, promote uniform implementation of existing policies, and facilitate faster and more efficient processing of applications for OCS and eCAR.
For the full text of RMC No. 75-2026, visit the BIR website or access the Circular through this link: https://tinyurl.com/RMC75-2026