BIR RMC No. 75-2026 Explained: The Complete Guide to ONETT, eCAR, and Simplifying Property Transfer Taxes in the Philippines

Property transfers are among the most important transactions that taxpayers encounter during their lifetime. Whether buying a house, selling land, donating property to family members, settling an estate, or transferring shares of stock, every transaction involves legal and tax obligations that must be completed before ownership can legally change hands. 

To promote consistency, transparency, and digitalization, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 75-2026 dated July 8, 2026. The circular answers numerous frequently asked questions regarding the processing of One-Time Transactions (ONETT), the preparation of the ONETT Computation Sheet (OCS), and the issuance of the Electronic Certificate Authorizing Registration (eCAR).

Although RMC No. 75-2026 is written as a Frequently Asked Questions (FAQ) document, many taxpayers still find its provisions difficult to understand because of the technical language used in tax administration. This guide explains the circular in simpler terms while maintaining technical accuracy. It is intended for taxpayers, accountants, lawyers, brokers, corporate officers, estate administrators, and anyone involved in transferring ownership of property in the Philippines.

Why RMC No. 75-2026 Matters

For many years, processing property transfers involved numerous manual procedures. Taxpayers frequently experienced delays due to incomplete documentary requirements, uncertainty regarding the proper Revenue District Office (RDO), inconsistent tax computations, and questions concerning the issuance of the Certificate Authorizing Registration (CAR).

The Bureau of Internal Revenue has been gradually modernizing its processes under the government's digital transformation initiatives. One of the major reforms is the replacement of manual procedures with electronic systems that improve efficiency, minimize human error, and reduce opportunities for fraud.

RMC No. 75-2026 supports these reforms by providing official guidance on:

• Processing One-Time Transactions (ONETT).
• Preparation of the ONETT Computation Sheet (OCS).
• Issuance of the Electronic Certificate Authorizing Registration (eCAR).
• Electronic filing requirements.
• Proper documentary requirements.
• Jurisdiction of Revenue District Offices.
• Replacement of manual CARs.
• Responsibilities of taxpayers and their authorized representatives.

Ultimately, the circular seeks to make property transfers faster, more transparent, and more consistent throughout the country.

Understanding One-Time Transactions (ONETT)

The term One-Time Transaction (ONETT) refers to transactions that occur only once or occasionally and therefore require a special tax compliance process instead of the taxpayer's regular tax filing obligations.

Unlike businesses that regularly file monthly, quarterly, or annual tax returns, ONETT transactions are triggered by specific events involving the transfer of ownership or rights over property.

Examples include:

• Selling residential land.
• Selling commercial property.
• Donating property to children.
• Settling the estate of a deceased family member.
• Selling shares of stock not traded through the Philippine Stock Exchange.

Each transaction requires the payment of applicable taxes before the transfer may be registered with the Registry of Deeds or other government agencies.

The BIR therefore performs a thorough evaluation of every ONETT application before issuing the Electronic Certificate Authorizing Registration (eCAR).

The Purpose of ONETT Processing

Many taxpayers mistakenly believe that paying the purchase price is enough to transfer ownership of property.

In reality, ownership cannot be completely transferred until all applicable taxes have been paid and the BIR authorizes the registration of the transfer.

The ONETT process enables the BIR to:

• Determine the correct taxes due.
• Verify the authenticity of documents.
• Confirm the identities of the parties involved.
• Ensure compliance with the National Internal Revenue Code.
• Prevent tax evasion and fraudulent transfers.
• Authorize the legal registration of ownership.

Without completing the ONETT process, the Registry of Deeds generally cannot issue a new Transfer Certificate of Title in favor of the buyer, heir, or donee.

Transactions Covered by RMC No. 75-2026

One of the most valuable features of RMC No. 75-2026 is its clarification regarding the types of transactions covered by ONETT procedures.

1. Sale of Real Property Classified as Capital Asset

This is the most common ONETT transaction encountered by individual taxpayers.

A capital asset generally refers to real property that is not used in trade or business. Examples include:

• Residential house and lot
• Vacant residential lot
• Vacation house
• Personal investment property

When these properties are sold, the seller may become liable for Capital Gains Tax (CGT) and Documentary Stamp Tax (DST), among other applicable taxes.

The BIR evaluates the transaction before issuing the eCAR.

2. Sale of Real Property Classified as Ordinary Asset

Not every real property is considered a capital asset.

If the property is used in business or forms part of the inventory of a taxpayer engaged in the real estate business, it is generally classified as an ordinary asset.

Examples include:

• Subdivision lots
• Condominium units held for sale
• Office buildings used in business
• Commercial warehouses
• Industrial properties

The applicable taxes differ from those imposed on capital assets. Depending on the circumstances, the transaction may involve creditable withholding tax, income tax, documentary stamp tax, and value-added tax.

Correct classification of the property is therefore extremely important because it directly affects the taxes payable.

3. Donation of Property

Parents often donate land or residential properties to their children during their lifetime. Others donate assets to relatives or charitable institutions.

These transactions are likewise covered by ONETT.

The BIR determines the applicable Donor's Tax, Documentary Stamp Tax, and other documentary requirements before issuing the Electronic Certificate Authorizing Registration.

Many taxpayers incorrectly assume that donations among family members are exempt from taxes. In reality, exemptions are limited, and compliance with tax laws remains necessary.

4. Settlement of Estates

When a person dies, ownership of his or her properties cannot automatically be transferred to the heirs.

Before titles may be transferred, the estate must generally comply with estate tax requirements.

The ONETT process allows the BIR to:

• Determine the gross estate.
• Compute allowable deductions.
• Determine the estate tax due.
• Verify ownership documents.
• Authorize the transfer of titles to the lawful heirs.

The issuance of the eCAR is an essential requirement before the Registry of Deeds can issue new titles to the heirs.

5. Sale of Shares of Stock Not Traded Through the Stock Exchange

Another transaction covered by ONETT involves the transfer of shares of stock that are not publicly traded.

Unlike shares listed on the Philippine Stock Exchange, privately held shares require BIR evaluation before ownership can legally change.

The BIR verifies the documents submitted, computes the applicable taxes, and issues the required authorization before the transfer is recognized.

Why Accurate Classification of Property Matters

One of the most common causes of tax disputes is the incorrect classification of property.

A residential lot owned by an individual for personal investment purposes may be treated differently from a residential lot owned by a real estate developer.

Although the properties appear identical, the applicable tax rules may be entirely different because of their classification under the National Internal Revenue Code.

Incorrect classification may result in:

• Underpayment of taxes.
• Overpayment of taxes.
• Assessment of penalties.
• Interest and surcharge.
• Delayed issuance of the eCAR.
• Delay in transferring ownership.

For this reason, taxpayers should carefully determine whether a property is a capital asset or an ordinary asset before filing an ONETT application. When uncertainty exists, consulting a Certified Public Accountant (CPA), tax practitioner, or legal professional can help ensure that the transaction is reported correctly and processed without unnecessary delays.

Applicable Taxes on ONETT Transactions

One of the primary responsibilities of the Bureau of Internal Revenue (BIR) during the processing of a One-Time Transaction (ONETT) is to determine the correct taxes due before the transfer of ownership is registered. Depending on the nature of the transaction, the classification of the property, and the status of the parties involved, different national internal revenue taxes may apply.

RMC No. 75-2026 emphasizes that taxpayers should not assume that every sale or transfer is subject to the same taxes. Instead, each transaction is evaluated individually based on the applicable provisions of the National Internal Revenue Code (NIRC), as amended, together with existing revenue regulations and other BIR issuances.

Understanding these taxes helps taxpayers prepare sufficient funds, avoid penalties, and complete the transfer process without unnecessary delays.

Capital Gains Tax (CGT)

Capital Gains Tax is one of the most commonly encountered taxes in ONETT transactions involving the sale of real property classified as a capital asset.

Generally, residential houses, residential lots, vacation homes, and investment properties that are not used in business are considered capital assets. When these properties are sold, exchanged, or otherwise disposed of, the transaction is generally subject to Capital Gains Tax under the National Internal Revenue Code.

The tax is imposed regardless of whether the seller realizes an actual profit from the transaction. Instead of computing taxable income in the same manner as ordinary business transactions, the law applies a specific method prescribed under the Tax Code.

One of the common misconceptions among taxpayers is that selling a property at a loss automatically eliminates tax liability. However, tax liability for capital assets is determined according to the applicable tax rules rather than solely on the seller's actual gain or loss.

Because every transaction has unique circumstances, taxpayers should always rely on the official computation prepared by the BIR through the ONETT Computation Sheet.

Creditable Withholding Tax (CWT)

If the property sold is classified as an ordinary asset, the transaction is generally not covered by the Capital Gains Tax provisions. Instead, other taxes may apply, including Creditable Withholding Tax.

Ordinary assets usually include properties used in trade, business, or held primarily for sale to customers. Examples include commercial buildings used in business operations, subdivision lots sold by developers, condominium units held as inventory, warehouses, factories, and office buildings used in business.

In these cases, the buyer may be required to withhold taxes on behalf of the seller. The amount withheld serves as an advance payment of the seller's income tax and may later be credited against the seller's annual income tax liability.

The proper withholding rate depends upon existing tax laws and revenue regulations. Consequently, proper classification of the property remains one of the most important aspects of ONETT compliance.

Documentary Stamp Tax (DST)

Documentary Stamp Tax is another tax frequently imposed on property transfers. Rather than taxing income, DST is imposed on certain documents, instruments, loan agreements, certificates, deeds, and papers evidencing the acceptance, assignment, sale, or transfer of property or legal rights.

For ONETT transactions, Documentary Stamp Tax commonly applies to:

• Deeds of Absolute Sale
• Deeds of Donation
• Transfers of shares of stock
• Certain legal instruments required for registration

Failure to pay Documentary Stamp Tax may delay the issuance of the Electronic Certificate Authorizing Registration (eCAR), preventing the Registry of Deeds from processing the transfer of ownership.

Donor's Tax

Property transfers are not always made through sale. Many transfers occur because of generosity, family arrangements, or estate planning.

When a person transfers property without receiving adequate consideration in return, the transaction may be subject to Donor's Tax.

Examples include:

• Parents donating land to their children.
• Grandparents donating property to grandchildren.
• Individuals donating real property to relatives.
• Donations made to qualified organizations.

Although donations among family members are common in the Philippines, they are not automatically exempt from taxation. The donor generally remains responsible for complying with the applicable tax requirements and filing the necessary returns within the prescribed period.

Estate Tax

The death of a property owner creates another type of ONETT transaction.

Before heirs can legally transfer land titles, condominium certificates, or other registered properties into their names, the estate must first satisfy the applicable Estate Tax requirements.

The BIR evaluates:

• The properties owned by the decedent.
• The fair market value of the estate.
• Allowable deductions under the Tax Code.
• The resulting Estate Tax liability.

Only after the tax obligations have been settled may the Electronic Certificate Authorizing Registration (eCAR) be issued for purposes of transferring ownership to the lawful heirs.

Value-Added Tax (VAT)

Some ONETT transactions involving ordinary assets may also be subject to Value-Added Tax depending upon the nature of the seller's business and the applicable provisions of the Tax Code.

For example, certain sales made by VAT-registered real estate developers or businesses may be subject to VAT in addition to other applicable taxes.

The determination of VAT liability depends upon several factors, including:

• The classification of the property.
• The seller's VAT registration status.
• The applicable VAT laws and revenue regulations.
• The nature of the transaction.

Because VAT rules are highly technical, taxpayers should carefully review the applicable regulations or consult a qualified tax professional whenever uncertainty exists.

The ONETT Computation Sheet (OCS)

One of the most significant innovations discussed in RMC No. 75-2026 is the ONETT Computation Sheet (OCS).

The OCS serves as the official tax computation prepared by the Bureau of Internal Revenue after evaluating the documents submitted by the taxpayer.

Instead of relying solely on manual computations prepared by taxpayers or their representatives, the BIR now prepares a standardized computation that promotes consistency among Revenue District Offices.

The OCS becomes the official basis for determining the taxes that must be paid before the Electronic Certificate Authorizing Registration may be issued.

Purpose of the ONETT Computation Sheet

The ONETT Computation Sheet is designed to eliminate uncertainty during the tax assessment process.

Its objectives include:

• Providing a uniform method of computing taxes.
• Reducing computational errors.
• Improving transparency in tax assessments.
• Helping taxpayers understand how taxes were computed.
• Supporting electronic processing within the BIR.

Because every ONETT transaction undergoes individual evaluation, the OCS reflects the specific facts and circumstances of the taxpayer's transaction rather than a generalized computation.

Information Commonly Reflected in the OCS

Although the contents may vary depending on the transaction, the ONETT Computation Sheet generally includes information such as:

• The names of the parties.
• The type of transaction.
• Description of the property.
• Applicable tax bases.
• Taxes due.
• Applicable penalties, if any.
• Other relevant computations made by the BIR.

Taxpayers should carefully review the computation before making payment. If discrepancies are discovered, they should immediately coordinate with the concerned Revenue District Office before completing the transaction.

The Electronic Certificate Authorizing Registration (eCAR)

Perhaps the most important document discussed in RMC No. 75-2026 is the Electronic Certificate Authorizing Registration (eCAR).

The eCAR is the official authorization issued by the Bureau of Internal Revenue after the applicable taxes have been properly paid and the documentary requirements have been satisfactorily completed.

Without this document, government registries generally cannot complete the transfer of ownership of real property or other registrable assets covered by ONETT procedures.

Why the eCAR Is Important

The issuance of an eCAR signifies that the BIR has completed its tax evaluation of the transaction and authorizes the registration of the transfer before the appropriate government office.

For real properties, the eCAR is ordinarily presented to the Registry of Deeds together with the other required documents before a new Transfer Certificate of Title or Condominium Certificate of Title may be issued.

For other transactions covered by ONETT, the eCAR serves as official proof that the applicable internal revenue taxes have been complied with in accordance with existing tax laws.

Benefits of the Electronic Certificate Authorizing Registration

The transition from the traditional manual Certificate Authorizing Registration (CAR) to the electronic system forms part of the Bureau's continuing digital transformation program.

The eCAR offers several important advantages, including:

• Improved security features.
• Greater accuracy of taxpayer information.
• Reduced risk of alteration or forgery.
• Faster verification by government agencies.
• Standardized processing nationwide.
• Better integration with future digital services of the BIR.

For taxpayers, the shift to electronic processing represents another significant step toward a more efficient, transparent, and technology-driven tax administration system.

Documentary Requirements for ONETT Transactions

One of the most common reasons why ONETT applications are delayed is the submission of incomplete or incorrect documentary requirements. Revenue Memorandum Circular (RMC) No. 75-2026 reiterates that taxpayers should ensure that all required documents are complete before filing their applications with the Bureau of Internal Revenue (BIR).

Every ONETT transaction undergoes careful evaluation by the BIR. The documentary requirements allow the revenue officers to verify the identity of the parties, establish ownership of the property, determine the correct tax base, and ensure that the transfer complies with existing tax laws and regulations.

Although the documentary requirements vary depending on the type of transaction, the underlying objective remains the same—to enable the BIR to accurately assess the taxes due and issue the Electronic Certificate Authorizing Registration (eCAR).

Common Documentary Requirements

Depending on the nature of the transaction, taxpayers may be required to submit several supporting documents. These commonly include:

• Deed of Absolute Sale, Deed of Donation, Extrajudicial Settlement, or other appropriate legal instrument.
• Original or certified true copy of the Transfer Certificate of Title (TCT), Original Certificate of Title (OCT), or Condominium Certificate of Title (CCT), as applicable.
• Latest Tax Declaration issued by the local government.
• Tax Identification Numbers (TINs) of the parties involved.
• Government-issued identification cards.
• Proof of payment of applicable taxes, when required.
• Other supporting documents required under existing BIR regulations.

Additional documentary requirements may also be required depending on whether the transaction involves a sale, donation, estate settlement, or transfer of shares of stock.

The Checklist of Documentary Requirements (CDR)

One of the practical improvements emphasized in RMC No. 75-2026 is the use of the Checklist of Documentary Requirements (CDR).

Instead of merely informing taxpayers that their applications are incomplete, the BIR now provides a checklist identifying the specific documents that remain lacking.

This benefits both taxpayers and revenue officers by:

• Reducing confusion during filing.
• Providing transparency in document evaluation.
• Helping applicants avoid repeated visits to the Revenue District Office.
• Promoting consistent processing nationwide.

The CDR serves as a guide rather than a substitute for compliance. Taxpayers should complete all deficiencies before expecting the BIR to continue processing their applications.

Incomplete Applications Will Not Be Processed

One of the most important reminders under RMC No. 75-2026 is that incomplete applications will generally not proceed to tax computation or eCAR issuance.

This policy encourages taxpayers to carefully prepare their documents before filing. Missing titles, unsigned deeds, incomplete identification documents, or absent supporting records may significantly delay the processing of the transaction.

For this reason, taxpayers should prepare a complete documentary folder before visiting the BIR. Careful preparation minimizes delays and reduces the need for multiple follow-up visits.

Determining the Proper Revenue District Office (RDO)

Another question frequently raised by taxpayers is where the ONETT application should be filed.

RMC No. 75-2026 provides guidance on determining the proper Revenue District Office (RDO) that has jurisdiction over the transaction.

Filing with the wrong RDO may delay the processing of the application because the records may have to be transferred or the taxpayer may be instructed to refile with the proper office.

Jurisdiction Over Real Property Transactions

For transactions involving real property, jurisdiction generally depends on the location of the property.

This rule allows the Revenue District Office having jurisdiction over the property to verify land records, tax declarations, zonal values, and other documents necessary for determining the applicable taxes.

Taxpayers should therefore confirm the proper RDO before preparing their applications to avoid unnecessary inconvenience.

Jurisdiction Over Estate Tax Cases

Estate settlements involve unique considerations because the properties of the deceased may be located in different cities or provinces.

RMC No. 75-2026 provides guidance on determining which Revenue District Office should process estate tax applications depending on the applicable rules and circumstances.

Because estate administration often involves multiple heirs and numerous assets, proper coordination with the concerned RDO becomes especially important.

Jurisdiction Over Donations and Shares of Stock

Different jurisdictional rules may also apply to donations and transfers of shares of stock not traded through the Philippine Stock Exchange.

Taxpayers should carefully review the applicable BIR guidelines or consult the concerned Revenue District Office before filing their applications.

Correct jurisdiction helps avoid unnecessary delays and facilitates faster processing of the ONETT application.

The Importance of a Tax Identification Number (TIN)

Revenue Memorandum Circular No. 75-2026 likewise emphasizes the importance of the Tax Identification Number (TIN) in ONETT transactions.

The TIN serves as the taxpayer's permanent identification number in all transactions with the Bureau of Internal Revenue.

Because ONETT transactions involve the transfer of valuable assets, the BIR requires the proper identification of all parties involved.

Who Should Have a TIN?

Depending on the nature of the transaction, the following parties are generally expected to possess Tax Identification Numbers:

• Seller.
• Buyer.
• Donor.
• Donee.
• Estate of the deceased.
• Heirs.
• Corporations involved in the transaction.

Failure to obtain the required TIN may delay the processing of the ONETT application. Individuals without existing TINs should complete the necessary registration requirements before filing the transaction.

Electronic Filing Under the Ease of Paying Taxes Act

One of the significant reforms introduced by Republic Act No. 11976, otherwise known as the Ease of Paying Taxes (EOPT) Act, is the increased use of electronic filing and payment systems.

Consistent with this reform, RMC No. 75-2026 explains that tax returns relating to ONETT transactions should generally be filed through the BIR's electronic filing facilities whenever available.

The adoption of electronic filing aims to:

• Reduce manual paperwork.
• Improve processing efficiency.
• Provide better recordkeeping.
• Enhance taxpayer convenience.
• Support the digital transformation of the BIR.

When Manual Filing May Be Allowed

Although electronic filing is now the general rule, RMC No. 75-2026 recognizes that there may be circumstances when electronic filing systems are temporarily unavailable.

In such situations, manual filing may be permitted in accordance with existing BIR rules and procedures.

Taxpayers should always verify the applicable filing procedures with the concerned Revenue District Office whenever technical issues arise.

Payment of Taxes

After the ONETT Computation Sheet (OCS) has been prepared and the taxes due have been determined, the taxpayer must settle the applicable tax liabilities using the authorized payment channels recognized by the Bureau of Internal Revenue.

Proof of payment forms an essential part of the ONETT process because the BIR generally issues the Electronic Certificate Authorizing Registration only after confirming that the required taxes have been fully paid.

Taxpayers should keep copies of all tax returns, payment confirmations, and official receipts for future reference.

Authorized Representatives May File on Behalf of Taxpayers

Not every taxpayer is able to personally process an ONETT transaction. Some may reside abroad, while others may authorize accountants, lawyers, brokers, or trusted family members to represent them before the BIR.

RMC No. 75-2026 recognizes this practical reality and provides rules governing authorized representatives.

Special Power of Attorney (SPA)

When an individual authorizes another person to process an ONETT transaction on his or her behalf, the representative is generally required to present a duly executed Special Power of Attorney (SPA) together with the other documentary requirements prescribed by the BIR.

The SPA serves as proof that the representative has legal authority to act for the taxpayer in relation to the transaction.

Corporate Representatives

When the taxpayer is a corporation, partnership, association, or other juridical entity, the representative must generally present documentary proof of authority, such as a Board Resolution, Secretary's Certificate, or other corporate document authorizing the representative to transact with the Bureau of Internal Revenue.

This ensures that the individual dealing with the BIR has been properly authorized by the organization.

Documents Executed Abroad

Many ONETT transactions involve overseas Filipinos or foreign nationals. In these situations, documents executed outside the Philippines must comply with the applicable authentication or Apostille requirements before they may be accepted by the BIR, consistent with Philippine laws and international agreements.

Failure to comply with these requirements may delay the processing of the application.

Practical Tips for Faster Processing

Although every transaction differs, taxpayers can significantly reduce delays by observing several practical guidelines:

• Prepare all documentary requirements before filing.
• Verify the proper Revenue District Office.
• Ensure that the names of all parties are consistent across all documents.
• Confirm that all parties possess valid Tax Identification Numbers.
• Review the deed and supporting documents for completeness before submission.
• Retain copies of all documents, tax returns, payment confirmations, and official receipts.
• Immediately respond to any deficiencies identified by the BIR through the Checklist of Documentary Requirements.

Careful preparation not only accelerates the issuance of the Electronic Certificate Authorizing Registration but also minimizes the possibility of disputes or future compliance issues.

Replacement of Manual Certificates Authorizing Registration (CARs)

One of the most important clarifications provided by Revenue Memorandum Circular (RMC) No. 75-2026 concerns the transition from the traditional manual Certificate Authorizing Registration (CAR) to the newer Electronic Certificate Authorizing Registration (eCAR).

For many years, taxpayers relied on manually issued CARs when transferring ownership of real property and other registrable assets. However, as part of the Bureau of Internal Revenue's continuing digital transformation program, the BIR has gradually shifted to the electronic issuance of Certificates Authorizing Registration.

The transition aims to improve efficiency, strengthen security, standardize procedures nationwide, and reduce opportunities for fraud or document alteration.

When Must a Manual CAR Be Replaced?

RMC No. 75-2026 clarifies that certain manually issued Certificates Authorizing Registration that have not yet been presented to the appropriate Registry of Deeds are no longer sufficient for purposes of registration.

Instead, the taxpayer must apply for the issuance of the corresponding Electronic Certificate Authorizing Registration (eCAR) before proceeding with the transfer of ownership.

This clarification is significant because many taxpayers possess manual CARs that remained unused for various reasons, such as delayed settlement among heirs, postponed sales, unresolved financing arrangements, or pending documentary requirements.

Taxpayers holding unused manual CARs should immediately coordinate with the Revenue District Office (RDO) that issued the original CAR to determine whether replacement with an eCAR is required under existing BIR rules.

Why the BIR Is Moving to the eCAR System

The migration to an electronic registration system is consistent with the government's broader digitalization initiatives. Electronic documents are generally easier to verify, more difficult to falsify, and can be integrated with future government information systems.

The eCAR also provides a more reliable audit trail, allowing the BIR and other government agencies to verify the authenticity of the document through electronic records.

Among the advantages of the electronic system are:

• Greater protection against document tampering and forgery.
• Uniform processing throughout the Philippines.
• Improved record management.
• Better coordination between the BIR and government registries.
• Support for future electronic verification systems.
• Enhanced taxpayer convenience as digital services continue to expand.

Replacement Fees

For taxpayers required to replace a manual CAR with an eCAR, RMC No. 75-2026 provides that the prescribed certification fee and the corresponding Documentary Stamp Tax (DST), where applicable, must be paid before the replacement document is issued.

Taxpayers should verify the applicable fees and documentary requirements with the issuing Revenue District Office before submitting their applications, especially if the original manual CAR was issued several years earlier.

Validity of the Electronic Certificate Authorizing Registration

Another important clarification under RMC No. 75-2026 is that an Electronic Certificate Authorizing Registration (eCAR) issued under the BIR's electronic system generally remains valid and does not require periodic revalidation before it is presented to the Registry of Deeds or the appropriate government agency.

This clarification removes uncertainty among taxpayers who previously believed that an eCAR would expire if it was not immediately used after issuance.

Nevertheless, taxpayers are encouraged to complete the transfer process as soon as practicable after obtaining the eCAR. Delays may create practical issues unrelated to the validity of the eCAR, such as changes in property records, court proceedings, or other legal complications affecting the property.

Lost or Damaged eCAR

Despite advances in electronic processing, documents may still be misplaced, accidentally destroyed, or otherwise become unavailable.

RMC No. 75-2026 provides guidance for taxpayers who need another copy of an issued eCAR.

Instead of repeating the entire ONETT process, the taxpayer may generally request the reissuance or reprinting of the eCAR from the Revenue District Office that originally issued the document, subject to compliance with the prescribed documentary requirements and payment of the applicable fees.

This procedure prevents unnecessary duplication of work while preserving the integrity of the BIR's records.

Common Mistakes Made by Taxpayers

Even relatively straightforward property transfers can encounter significant delays because of avoidable mistakes. Understanding these common errors enables taxpayers to complete the ONETT process more efficiently.

1. Filing with the Wrong Revenue District Office

One of the most frequent mistakes is submitting the application to an RDO that has no jurisdiction over the transaction. This often results in additional travel, repeated submissions, and longer processing times.

2. Incomplete Documentary Requirements

Many applications are delayed because required documents are missing, unsigned, expired, inconsistent, or improperly executed.

Examples include:

• Unsigned deeds.
• Missing Tax Identification Numbers (TINs).
• Outdated Tax Declarations.
• Incomplete identification documents.
• Missing corporate authorizations.
• Failure to submit authenticated documents executed abroad.

Preparing a complete documentary file before filing remains one of the simplest ways to avoid delays.

3. Incorrect Classification of Property

Misclassifying a property as a capital asset when it is actually an ordinary asset—or vice versa—may lead to the application of incorrect tax rules.

This may result in additional assessments, penalties, or delays while the BIR verifies the proper classification.

4. Delayed Payment of Taxes

Even after the ONETT Computation Sheet (OCS) has been issued, some taxpayers postpone payment of the assessed taxes.

Failure to pay within the applicable deadlines may expose the taxpayer to surcharges, interest, and other penalties under the National Internal Revenue Code.

5. Failure to Verify Information

Simple typographical errors in names, Tax Identification Numbers, property descriptions, or title numbers may require correction before the eCAR can be issued.

Carefully reviewing every document before submission helps avoid these unnecessary delays.

Practical Illustration 1: Sale of Residential Property

Suppose Mr. Santos sells his residential lot to Ms. Cruz.

Before the Registry of Deeds can transfer the title to Ms. Cruz, the parties must complete the ONETT process.

This generally includes:

• Preparing the Deed of Absolute Sale.
• Gathering the required documentary requirements.
• Filing the appropriate tax returns.
• Obtaining the ONETT Computation Sheet (OCS).
• Paying the taxes assessed by the BIR.
• Receiving the Electronic Certificate Authorizing Registration (eCAR).
• Presenting the eCAR to the Registry of Deeds for the issuance of a new title.

Although the specific taxes depend on the applicable provisions of the Tax Code, the general sequence illustrates the importance of completing each step before legal ownership can be transferred.

Practical Illustration 2: Donation of Property

A parent decides to donate a residential lot to a child during his lifetime.

Even though no purchase price is paid, the transfer still requires compliance with the applicable provisions on Donor's Tax and Documentary Stamp Tax, together with the documentary requirements prescribed by the BIR.

Only after the BIR completes its evaluation and issues the eCAR may the Registry of Deeds process the transfer of title.

This example demonstrates that transfers made out of generosity or family arrangements remain subject to tax compliance requirements.

Practical Illustration 3: Estate Settlement

Following the death of a property owner, the heirs agree to divide the family properties through an extrajudicial settlement.

Before individual titles may be issued in the names of the heirs, the estate must first comply with the Estate Tax requirements, complete the ONETT process, and obtain the necessary eCAR covering the transfer.

Many estate settlements remain unfinished for years because the parties underestimate the documentary and tax requirements involved. Early compliance helps preserve property rights and minimizes future legal complications.

Best Practices for Taxpayers and Practitioners

Whether you are a taxpayer, Certified Public Accountant (CPA), lawyer, real estate broker, developer, or corporate officer, observing sound compliance practices can significantly improve the efficiency of every ONETT transaction.

• Begin preparing documentary requirements before signing the transaction documents.
• Verify the proper Revenue District Office with jurisdiction over the transaction.
• Confirm that all parties have valid Tax Identification Numbers.
• Review property classifications carefully.
• Maintain organized records of all tax returns, payment confirmations, official receipts, and supporting documents.
• Immediately address any deficiencies identified by the BIR.
• Coordinate closely with legal and tax professionals whenever complex issues arise.
• Avoid waiting until the last day to file tax returns or settle tax liabilities.

Careful preparation is often the difference between a smooth property transfer and months of unnecessary delay.

Digital Transformation and the Future of ONETT Processing

RMC No. 75-2026 represents more than just another administrative issuance. It reflects the Bureau of Internal Revenue's continuing commitment to modernize tax administration through technology, standardized procedures, and greater transparency.

As electronic filing systems continue to expand under the Ease of Paying Taxes (EOPT) Act, taxpayers can expect additional improvements in online filing, electronic verification, digital recordkeeping, and inter-agency coordination.

For tax practitioners, staying informed about these developments is essential. Familiarity with updated procedures not only improves professional service but also helps taxpayers comply with the law more efficiently and confidently.

Frequently Asked Questions (FAQs)

1. What is the primary purpose of Revenue Memorandum Circular No. 75-2026?

RMC No. 75-2026 was issued by the Bureau of Internal Revenue (BIR) to answer frequently asked questions regarding the processing of One-Time Transactions (ONETT), the preparation of the ONETT Computation Sheet (OCS), and the issuance of the Electronic Certificate Authorizing Registration (eCAR). The circular seeks to standardize procedures, promote transparency, and support the digital transformation of the BIR.

2. What is an ONETT transaction?

A One-Time Transaction (ONETT) refers to a tax transaction that arises from a specific event rather than from the taxpayer's regular business operations. Examples include the sale of real property, donations, estate settlements, and transfers of shares of stock not traded through the Philippine Stock Exchange.

3. Is every sale of real property subject to the same taxes?

No. The applicable taxes depend primarily on whether the property is classified as a capital asset or an ordinary asset. The correct classification determines whether the transaction may be subject to Capital Gains Tax, Creditable Withholding Tax, Value-Added Tax, Documentary Stamp Tax, or other taxes under the National Internal Revenue Code.

4. Why is the ONETT Computation Sheet (OCS) important?

The ONETT Computation Sheet is the official computation prepared by the BIR after evaluating the transaction and supporting documents. It serves as the basis for determining the taxes that must be paid before the Electronic Certificate Authorizing Registration (eCAR) may be issued.

5. What is the Electronic Certificate Authorizing Registration (eCAR)?

The eCAR is the official document issued by the Bureau of Internal Revenue certifying that the applicable internal revenue taxes relating to a particular ONETT transaction have been properly processed. It authorizes the appropriate government office to proceed with the registration of the transfer.

6. Can ownership be transferred without an eCAR?

Generally, no. For transactions covered by ONETT procedures, the Registry of Deeds ordinarily requires the Electronic Certificate Authorizing Registration before issuing a new Transfer Certificate of Title or Condominium Certificate of Title.

7. What happens if my documentary requirements are incomplete?

Incomplete applications are generally not processed. Instead, the BIR issues a Checklist of Documentary Requirements (CDR) identifying the missing documents that must first be submitted before processing can continue.

8. Can someone else process my ONETT application?

Yes. An authorized representative may process the transaction on behalf of the taxpayer, provided that the representative submits the required authority, such as a duly executed Special Power of Attorney (SPA) for individuals or the appropriate corporate authorization for juridical entities.

9. Are manually issued CARs still valid?

RMC No. 75-2026 clarifies that manually issued Certificates Authorizing Registration that have not yet been presented to the proper Registry of Deeds may need to be replaced with an Electronic Certificate Authorizing Registration (eCAR), subject to the applicable BIR rules.

10. Does an eCAR expire?

Under the clarification provided in RMC No. 75-2026, an eCAR issued through the BIR's electronic system generally does not require periodic revalidation before presentation to the Registry of Deeds. Nevertheless, taxpayers should complete the registration process without unnecessary delay.

Key Takeaways from RMC No. 75-2026

Revenue Memorandum Circular No. 75-2026 is more than a collection of frequently asked questions. It is an important administrative issuance that provides taxpayers and tax practitioners with a clearer understanding of the BIR's current procedures for processing One-Time Transactions.

The circular highlights several important principles:

• Every ONETT transaction must undergo proper tax evaluation.
• The correct classification of property significantly affects the taxes due.
• Complete documentary requirements are essential for efficient processing.
• The ONETT Computation Sheet promotes consistency and transparency in tax assessments.
• The Electronic Certificate Authorizing Registration is now the principal document authorizing registration of covered property transfers.
• Electronic filing and digital processing continue to expand under the government's tax modernization initiatives.
• Taxpayers should coordinate with the proper Revenue District Office before filing their applications.

Practical Advice for Taxpayers

Property transactions often involve substantial financial investments. A delay of only a few weeks may affect financing arrangements, loan releases, property development schedules, or business operations. Careful preparation before filing can save considerable time, effort, and expense.

Before entering into any property transaction, taxpayers should consider the following practical recommendations:

• Determine whether the property is a capital asset or an ordinary asset.
• Prepare all documentary requirements before filing.
• Ensure that all parties have valid Tax Identification Numbers (TINs).
• Verify the jurisdiction of the proper Revenue District Office.
• Review every document carefully for consistency of names, dates, and property descriptions.
• Retain copies of all tax returns, official receipts, payment confirmations, and supporting documents.
• Consult qualified tax professionals whenever complicated issues arise.

These simple compliance practices significantly reduce the likelihood of delays and contribute to a smoother transfer process.

The Role of CPAs and Tax Professionals

Certified Public Accountants (CPAs), lawyers, tax practitioners, and real estate professionals play a vital role in assisting taxpayers with ONETT transactions. Their professional expertise extends beyond the mere preparation of documents. They help clients understand the tax consequences of transactions, ensure compliance with applicable laws, verify documentary requirements, and coordinate with government agencies when necessary.

As the Bureau of Internal Revenue continues its digital transformation, tax professionals must remain updated on new laws, revenue regulations, revenue memorandum circulars, and electronic filing procedures. Continuous professional education enables practitioners to provide accurate advice and protect their clients from avoidable tax risks.

Read and Understand the Revenue Circular

Revenue Memorandum Circular No. 75-2026 represents another significant milestone in the modernization of Philippine tax administration. By clarifying frequently asked questions regarding ONETT transactions, the ONETT Computation Sheet, and the Electronic Certificate Authorizing Registration, the Bureau of Internal Revenue has provided taxpayers with a clearer roadmap for complying with property transfer requirements.

Although tax compliance may initially appear complex, a thorough understanding of the applicable rules greatly reduces uncertainty. Proper planning, complete documentary requirements, timely payment of taxes, and careful coordination with the appropriate Revenue District Office help ensure that transactions are completed efficiently and in accordance with the law.

For taxpayers, compliance is not merely a legal obligation—it is also a practical investment in protecting property rights, avoiding costly disputes, and ensuring that ownership is transferred without unnecessary complications.

For accountants, lawyers, brokers, and tax practitioners, RMC No. 75-2026 serves as an important reference that reinforces the value of accuracy, diligence, and professionalism in every ONETT transaction.

As tax laws continue to evolve and electronic government services expand, taxpayers who stay informed and comply promptly will be better positioned to complete property transfers with confidence, efficiency, and peace of mind.

References

• Revenue Memorandum Circular No. 75-2026, dated July 8, 2026 – Frequently Asked Questions Relative to the Application for One-Time Transactions (ONETT), ONETT Computation Sheet (OCS), and Electronic Certificate Authorizing Registration (eCAR).
• National Internal Revenue Code of 1997, as amended.
• Republic Act No. 11976 – Ease of Paying Taxes (EOPT) Act.
• Bureau of Internal Revenue. https://www.bir.gov.ph

Disclaimer: This article is intended solely for educational and informational purposes. It provides a general discussion of Revenue Memorandum Circular No. 75-2026 and related tax laws. It should not be construed as legal, tax, or accounting advice. Since every transaction has unique facts and circumstances, taxpayers are encouraged to consult the appropriate Revenue District Office (RDO), a Certified Public Accountant (CPA), or a qualified legal professional before making tax or property transfer decisions.

Thank you for reading!