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
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
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
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
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