REVENUE MEMORANDUM CIRCULAR NO. 10-2023 issued on January 26, 2023 encourages the use of the Electronic One-Time Transaction (eONETT) System by sellers habitually engaged in the sale of real properties.
                Sellers habitually engaged in the sale of real estate properties, like real estate developers with voluminous ONETT transactions, are urged to use the eONETT System in securing ONETT Computation Sheet/Electronic Certificate Authorizing Registration relative to sale/transfer of real properties. Likewise, they are also encouraged to pay electronically thru the available ePayment channels of the BIR.