REVENUE MEMORANDUM ORDER NO. 58-2022 issued on December 16, 2022 prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions (ONETT) thru the ONETT Tracking System (OTS). The facilities of the OTS shall be used in the processing, review and approval of walk-in ONETT applications. The generation of eCAR as well as the transmission of the required data to the Land Registration Authority (LRA) shall still be done thru the eCAR System. The concerned Revenue District Office (RDO) shall identify the authorized users of OTS and request for user’s access based on approved Security and Access Matrix (SAM), and shall follow the existing procedures in applying for systems access. The monitoring of the utilization and issues relative to the implementation of OTS shall be a joint responsibility of the Systems Development Division (SDD), Assessment Performance Monitoring Division (APMD) and Revenue Data Center (RDC). All issues encountered in using the OTS shall be immediately logged to the BIR Service Desk or referred to the following Offices: Issue/Concern Problem Resolution Group Access to OTS Concerned RDC For technical-related issues SDD For policy/business-related issues APMD The validation/verification of the TIN and other pertinent registration information provided by the taxpayers shall be done thru the Internal Revenue Integrated System-Taxpayer Registration System (IRIS-TRS). Only applications with complete documentary requirements shall be encoded into the OTS by the ONETT processing Revenue Officer (RO)/Group Supervisor (GS). The counting of the processing period for ONETT shall commence only upon receipt of complete documentary requirements. The next working day shall be counted as Day One (1). The Claim Slip (CS) for ONETT Computation Sheet/s (OCS) and for eCAR shall be issued to the taxpayer upon receipt of complete documentary requirements, whichever is applicable. The OCS shall be prepared and printed in duplicate by the RO/GS. The Customer Satisfaction Survey Form/Link/Quick Response (QR) Code shall be provided to the taxpayer to be accomplished before the release of the OCS and eCAR, in order to get feedback from taxpayer on how the services of the Bureau can be further improved. The collection/payment data paid thru Authorized Agent Banks (AAB) should be verified thru the facility of BIR-ITS Collections and Bank Reconciliation System or Batch Control Sheet (BCS) provided by AABs pursuant to Revenue Memorandum Order (RMO) Nos. 22-2016 and 56-2018, Internal Revenue Integrated System-Collection, Remittance and Reconciliation System (IRIS-CRR) and ePayment Report. For transactions paid through the Revenue Collection Officer (RCO), photocopies of the electronic Revenue Official Receipt (eROR) and deposit slip, duly stamped “received” by the Authorized Government Deposit Bank with the 2 corresponding details of payment provided by the RCO to the Chief, Collection Section, should be used as basis for the verification of payment pursuant to RMO No. 107-2018. For transactions paid thru ePayment channels, payment verification should be based on daily online ePayment Report sent thru NAS/emails of RDO and Chief-Collection Section pursuant to Operations Memorandum Nos. 68-2021 and 39-2022.