REVENUE MEMORANDUM ORDER NO. 20-2025 issued on April 24, 2025 prescribes the policies and procedures in processing One-Time Transaction (ONETT) of Cannot Be Located (CBL) taxpayers.

The ONETT Officer-of-the-Day (ONETT OD), Revenue Officer (RO) or Group Supervisor (GS) from the Assessment Section (AS) shall, after verifying the Taxpayer Identification Number (TIN) through the Internal Revenue Integrated System – Taxpayer Registration System (IRIS-TRS), check whether any party to the transaction [i.e., Seller(s)/Buyer(s)/Donor(s)/Donee(s) /Heir(s)] is tagged as CBL in the Master List found on the BIR Website.

The ONETT OD shall perform the applicable procedures set forth under Item II.G of RMO No. 4-2025. No application for the issuance of ONETT Computation Sheet (OCS) or electronic Certificate Authorizing Registration (eCAR) shall be processed until the CBL taxpayer has complied and resurfaced. The taxpayer may, however, avail of voluntary payment of applicable taxes to avoid incurring any penalty or interest.