REVENUE MEMORANDUM CIRCULAR NO. 48-2018 issued on June 6, 2018 classifies One-Time Transactions (ONETT) and their corresponding processing time for the issuance of Electronic Certificate Authorizing Registration (eCAR), to wit:

Transactions	Processing Time from the Submission of Complete Documentary Requirements (working days)
Individual Taxpayer/Corporation with One (1) Deed of Sale/Exchange/Donation:
a. One (1) to three (3) properties	3 days
b. Four (4) to ten (10) properties	5 days
c. Eleven (11) to fifty (50) properties	10 days
d. More than fifty (50) properties	20 days
Real Estate Developer – One (1) Deed of Sale/Exchange involving multiple properties:
a. One (1) to ten (10) properties	5 days
b. Eleven (11) to fifty (50) properties	10 days
c. More than fifty (50) properties	20 days