REVENUE MEMORANDUM CIRCULAR NO. 43-2018 issued on May 28, 2018 creates in the Revenue District Offices a fast lane for all One-Time Transactions (ONETT) involving simple transactions that will cater to individuals or corporations filing Capital Gains Tax or Donor’s Tax returns with only one (1) Deed of Sale/Exchange/Donation involving one (1) to three (3) properties. 

  The said transactions shall be processed and the corresponding electronic Certificate Authorizing Registration (eCAR) shall be released within three (3) working days upon submission of complete documentary requirements, which shall include a Certificate from the Authorized Agent Bank to be secured immediately by the taxpayer after payment for cash transaction.