BIR RMC No. 75-2026: Complete Guide to ONETT, OCS, and eCAR
Plain-English guide to One-Time Transaction (ONETT) Computation Sheet (OCS) and electronic Certificate Authorizing Registration (eCAR) for Philippine taxpayers.
What you’ll learn in this BIR RMC 75-2026 guide
This BIR RMC No. 75-2026 guide for taxpayers and SMEs in the Philippines explains one-time transactions, the ONETT Computation Sheet, the electronic Certificate Authorizing Registration, applicable taxes and BIR forms, document checklists, and common mistakes to avoid when transferring property or shares.
For related tax topics, see our Estate Tax Philippines 2026 Guide, Capital Gains Tax Philippines 2026 Guide, Donor's Tax Philippines Guide, and BIR Business Registration Guide.
What Is BIR RMC No. 75-2026?
BIR Revenue Memorandum Circular (RMC) No. 75-2026, issued on July 8, 2026, is a set of Frequently Asked Questions (FAQs) that clarifies how the Bureau of Internal Revenue handles One-Time Transactions (ONETT). It focuses on two important documents: the ONETT Computation Sheet (OCS) and the electronic Certificate Authorizing Registration (eCAR).
A one-time transaction is usually not part of your regular business. Examples include selling real property, transferring shares of stock that are not traded in the stock exchange, donating property, or distributing assets from an estate.
What the Circular covers
- Who must file, pay, and receive an eCAR
- How taxes are computed for different ONETT transactions
- What documents to submit and when
- How old manual CARs are replaced by eCARs
Why Should You Understand This Circular?
Avoid Delays
Correct OCS entries and complete documents help the BIR process your eCAR faster. This means the Registry of Deeds can transfer the title sooner.
Prevent Penalties
Following the Circular reduces the risk of deficiency tax assessments, late-payment penalties, or rejected property transfers.
Compute Taxes Correctly
The OCS guides you in computing Capital Gains Tax, Donor's Tax, Estate Tax, or DST using the correct valuation rules.
Use Valid eCARs
RMC 75-2026 confirms that eCARs are the valid form. Old manually issued CARs not yet presented to the Registry of Deeds must be replaced.
Step-by-Step ONETT, OCS, and eCAR Process
Identify the transaction type
Classify whether the transaction is sale of real property (capital or ordinary asset), sale of unlisted shares, donation, or estate transfer. This determines the tax forms and requirements.
Determine the applicable tax and BIR form
Use the OCS to compute Capital Gains Tax, Donor's Tax, Estate Tax, Creditable Withholding Tax, or Documentary Stamp Tax. The table below shows which form to file.
Secure TINs for all parties
Sellers, buyers, donors, donees, estates, heirs, and administrators must have a Taxpayer Identification Number (TIN). An estate must have its own TIN, separate from the decedent's.
File and pay electronically
Under the Ease of Paying Taxes (EOPT) Act, ONETT returns must be filed and paid through eBIRForms, eFPS, or other BIR electronic platforms. Manual filing is allowed only if the electronic system is unavailable.
Submit documents and receive the eCAR
Go to the correct BIR office or ONETT desk with your documents, proof of payment, and the OCS. After verification, the BIR will issue an electronic Certificate Authorizing Registration.
Present the eCAR to the Registry of Deeds or stock issuer
For real property, submit the eCAR to the Registry of Deeds to annotate or transfer the title. For shares of stock, use it with the corporate secretary or stock transfer agent.
ONETT Document Checklist
Prepare the correct documents before going to the BIR. The exact list depends on your transaction, but the checklist below covers the most common requirements.
Sale of Real Property
- ✓Notarized Deed of Absolute Sale or similar instrument
- ✓Photocopies of TIN cards or TIN verification for seller and buyer
- ✓Transfer Certificate of Title (TCT) / Condominium Certificate of Title (CCT)
- ✓Certified True Copy of the latest tax declaration
- ✓Proof of payment of the correct tax (BIR Form 1706/1707/2000-OT and deposit slip)
Sale of Shares
- ✓Deed of Assignment or Stock and Transfer Agreement
- ✓Stock certificate
- ✓TIN of seller and buyer
- ✓Proof of payment of DST and/or CGT (BIR Form 1707 / 2000-OT)
Donation
- ✓Deed of Donation and Acceptance
- ✓TIN of donor and donee
- ✓Proof of payment of Donor's Tax (BIR Form 1800) and DST (2000-OT)
Estate
- ✓Death certificate of the decedent
- ✓Estate TIN and separate TIN of heirs/administrator
- ✓Extra-judicial settlement of estate or court order
- ✓Inventory of properties and proof of payment of Estate Tax (BIR Form 1801)
Note: The RDO may ask for additional documents depending on the case. Always confirm with the BIR ONETT officer before your visit.
Which Tax and BIR Form Apply?
| Transaction | Tax(es) | BIR Form | Deadline |
|---|---|---|---|
| Sale of real property (capital asset) | Capital Gains Tax (CGT) + DST | 1706 / 2000-OT | Within 30 days after sale |
| Sale of real property (ordinary asset) | Income tax / CWT + DST | 1707 / 1606 / 2000-OT | Within 30 days after sale |
| Sale of unlisted shares | CGT + DST | 1707 / 2000-OT | Within 30 days after sale |
| Donation | Donor's Tax + DST | 1800 / 2000-OT | Within 30 days after donation |
| Estate transfer | Estate Tax | 1801 | Within 6 months from death |
Tip: When in doubt, ask the BIR RDO or a tax professional. Filing the wrong form can delay processing.
TIN and eCAR Requirements
TIN is required for every party
Sellers, buyers, donors, donees, estates, heirs, and administrators must each have a TIN. Spouses generally do not need to provide their TIN unless they are parties to the transaction or the property is conjugal/community property.
Estate must have its own TIN
The estate must be registered for a separate TIN, distinct from the decedent's TIN. Heirs and the estate administrator also need their own TINs.
eCAR is now the valid certificate
RMC 75-2026 states that manually issued Certificates Authorizing Registration (CARs) that have not yet been presented to the Registry of Deeds are no longer valid. These must be replaced with an eCAR by the same BIR office that processed them.
Reprinting and validity
Previously issued eCARs remain valid and do not need revalidation. If an eCAR is lost, you can request a reprint by submitting a written request and supporting documents.
Reminder: eCAR issuance should not be delayed just because VAT on the transaction has not yet been paid. The Circular says this is not a valid reason to hold the eCAR.
Practical Tips for ONETT Filers
File online
Use eBIRForms or eFPS to prepare and pay your ONETT returns. Electronic filing is required under the EOPT Act unless the system is down.
Check zonal or market value
The tax base is generally the higher of the gross selling price or the Fair Market Value (zonal value or Schedule of Market Values). Check the latest BIR zonal values for your area.
Keep complete copies
Photocopy all documents, proof of payment, OCS, and the eCAR before leaving the BIR office. These are important for the Registry of Deeds and your records.
Consult early
Visit or call the BIR RDO before the transaction. The BIR Citizen's Charter sets processing periods, but the clock starts only when complete documents and payment are submitted.
Common Mistakes to Avoid
Submitting without a TIN
Missing or wrong TINs for parties will delay processing. Make sure each seller, buyer, donor, donee, heir, and the estate itself has a TIN.
Using an old manual CAR
Manually issued CARs not yet presented to the Registry of Deeds are no longer valid. Request an eCAR replacement from the BIR office that issued the manual CAR.
Wrong tax base
Do not use only the selling price if the BIR zonal value or Fair Market Value is higher. The tax base is generally the higher amount.
Late filing and incomplete documents
Missing one document or missing the filing deadline can lead to penalties and delay the transfer. Use the checklist and file as early as possible.
Conclusion
BIR RMC No. 75-2026 gives taxpayers a clearer picture of how One-Time Transactions are processed, from the ONETT Computation Sheet to the electronic Certificate Authorizing Registration. By knowing the correct transaction type, tax base, documents, and forms, you can avoid delays, penalties, and rejected transfers.
Always check the latest BIR issuances, zonal values, and Citizen's Charter timelines for your RDO. For complex cases such as estate transfers, donations, or high-value property sales, consider working with a Certified Public Accountant or tax lawyer to make sure you comply with the rules.
Official source
For the full text of the Circular, visit the BIR website or see the PDF of Revenue Memorandum Circular No. 75-2026 on the BIR Memorandum Circular page.
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