8box Solutions Inc.


Contact Number: 09369340340
Email: sales@8box.solutions

REVENUE MEMORANDUM ORDER NO. 7-2023 issued on February 23, 2023 prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions (ONETT) and issuance of Electronic Certificate Authorizing Registration (eCAR) thru the eONETT System. The facilities of the eONETT System shall be used in the processing, review and approval of online applications, as well as generation and printing/ issuance of eCAR. The existing procedures and guidelines in requesting for systems access shall be followed by the users in acquiring access to the eONETT System. All concerned Revenue District Offices shall identify users and prepare request for access to the eONETT System through the Revenue Data Center (RDC). The Assessment Performance Monitoring Division (APMD), Data Warehousing and Systems Operations Division (DWSOD), Taxpayer Service Systems Division (TSSD), Security Management Division (SMD) and RDC shall be jointly responsible in: i) monitoring the activities of the users in utilizing the system; and ii) assisting the concerned District Offices in the proper implementation of the eONETT System. The SMD, DWSOD and RDC shall be jointly responsible in the processing of system access request of concerned BIR users based on the Security Access Matrix (SAM). All issues encountered in using the eONETT System shall be immediately logged to the BIR Service Desk: The updated schedule of zonal valuation shall be provided by APMD to TSSD every time there is a revision. TSSD shall submit migration requests to the DWSOD to effect the updates/changes in the eONETT System. The validation/verification of the Taxpayer Identification Number (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 those applications with complete documentary requirements shall be processed by the Revenue Officer (RO)/Group Supervisor. In the event that the application which was already submitted by the RO/GS to the Revenue District Officer (RDO)/Asst. Revenue District Officer (ARDO)/Chief, Assessment Section (CAS) for approval has error or correction, the approving official shall return the application to the same RO/GS by using the “RETURN TO RO/GS FOR RE-EVALUATION” facility and inform the RO/GS of the said error/correction by leaving a comment in the application. The RO/GS shall make the necessary correction that needs to be acted upon then re-submit the application for approval or, if the application must be returned to the taxpayer for compliance, he/she may Issue/Concern From Problem Resolution Group Taxpayer/s Customer Assistance Division (CAD) Revenue District Officer/s: – For technical related issues Concerned RDC/TSSD – For policy/business related issues APMD 2 do so by using the “RETURN TO TAXPAYER” facility, indicating the reason for return. In the absence of the RO/GS who processed and submitted an application for approval, another RO/GS may print and release the eCAR to the taxpayer, provided that the physical copies of original documents presented by the taxpayer have been validated against the uploaded attachments in the system. The existing procedures in the verification of payment made thru Authorized Agent Banks pursuant to Revenue Memorandum Order Nos. 22-2016 and 56-2018 shall be followed, whereas, verification of electronic payments shall be done following the procedures stated in Operations Memorandum Nos. 68- 2021 and 39-2022, by the Collection Section in validating/checking the proof of payments uploaded by the taxpayers. If the payment validation resulted to a deficiency tax, the taxpayer shall be advised by the RO/GS of the Assessment Section of the said deficiency using the “Return to Taxpayer for Compliance” facility of the system and will be required to settle the deficiency tax as approved by the RDO/ARDO/CAS. Only the RDO/ARDO/CAS are authorized to edit/modify applications that are already approved. For transactions involving multiple properties (multiple TCT/OCT/CCT, or improvements) the following shall be considered: a. If Single Selling Price – Ensure that the “Multiple Selling Price” is unchecked/ unmarked, then encode the amount in the Total Selling Price field. b. If Multiple Selling Price – Tick/mark the checkbox in the Multiple Selling Price field then encode the amount of selling price of each property/improvement, whichever is applicable. The RDO, ARDO or CAS may re-assign pending applications lodged in the system by clicking the “RE-ASSIGN TO ANOTHER RO/GS” button, provided that the same are not yet submitted for approval. The names of the RO/GS who submitted the application for approval shall be reflected in the ONETT Computation Sheet (OCS)/eCAR printout. The re-issuance and re-printing facility of the eONETT System shall only be used for eCARs that are generated and issued thru the said System. In case of lost eCAR issued thru the eONETT System within the validity period, the concerned RDO shall reprint and issue the same to the requesting taxpayer. A certification fee in the amount of One Hundred Pesos (₱ 100.00) and affixture of Thirty Pesos (₱30.00) Documentary Stamp Tax on Certificates shall be required for each reprinted eCAR. The procedures in the processing, approval of applications, and issuance of eCAR, and reprinting/re-issuance of eCAR issued through the eONETT System are specified in the Order.