REVENUE MEMORANDUM ORDER (RMO) No. 17-2026
This Order updates the policies, procedures, and quality forms governing the processing of One-Time Transactions (ONETT) under Revenue Memorandum Order (RMO) No. 12-2025 and LTS Operations Memorandum No. 1-2023. It standardizes the processing and issuance of the ONETT Computation Sheet (OCS) and the electronic Certificate Authorizing Registration (eCAR) across all BIR offices in accordance with the ISO 9001:2015 Quality Management System (QMS).
The prescribed Quality Forms are summarized below:
| Quality Form | Purpose | Annex |
| Top Sheet | Serves as the cover sheet for ONETT applications. | A |
| Routing Slip (Walk-in Taxpayers) | Tracks the processing of manual ONETT applications. | B-1 |
| Routing Slip (Online Taxpayers) | Tracks the processing of eONETT applications. | B-2 |
| TIN Verification Slip | Documents the verification of the taxpayer’s TIN and Cannot-Be-Located (CBL) status. | C |
| Checklists of Documentary Requirements (CDRs) | Prescribes the documentary requirements for each type of ONETT transaction. | D-1 to D-12 |
| Log Sheets | Records ONETT applications received and processed. | E-1 to E-4 |
| ONETT Computation Sheet (OCS) Forms | Prescribes the computation sheets for the applicable ONETT transaction. | F-1 to F-9 |
| Claim Slip | Issued to taxpayers claiming the eCAR. | G-1 to G-5 |
| Customer Satisfaction Survey Form (CSSF) | Obtains taxpayer feedback on ONETT services. | H |
| Transmittal Forms | Used for forwarding ONETT dockets to the appropriate office. | I-1.1 to I-4.2 |
| ONETT Team Assignment Sheet | Identifies the assigned ONETT processors. | J |
RMO No. 17-2026 also updates the designated ONETT processor responsibilities, as provided below:
| Processor | Key Update |
| ONETT Officer-of-the-Day (OD) | Responsibilities were revised to distinguish procedures for manual and eONETT applications and to introduce administrative controls for assignments and voluminous applications. |
| ONETT Releasing/Custodian (OR/C) | The former combined function was separated into the ONETT Releasing Officer (OR) and ONETT Custodian (OC), with the latter assuming expanded records management and quality documentation responsibilities. |
| ONETT Approver | Approval hierarchy was expanded to expressly include Offices under the Large Taxpayers Service (LTS), while the approving functions remain substantially unchanged. |
| Other ONETT Processors | The functions of the ONETT TIN Issuer, Payment Verifier, and Encoder remain substantially unchanged. |
Among the notable procedural updates, RMO No. 17-2026 introduces mandatory verification of the Taxpayer Identification Number (TIN) and CBL status of all transacting parties prior to processing any ONETT application. It likewise requires the Officer-of-the-Day to accomplish and sign the prescribed TIN and CBL Verification Slip. Applications involving taxpayers tagged as CBL shall not be processed unless the concerned taxpayer first secures the required clearance from the appropriate Revenue District Office.
The RMO retains the prescribed processing periods of three (3), seven (7), and twenty (20) working days for simple, complex, and highly technical ONETT transactions, respectively. It further provides that the processing and issuance of the electronic Certificate Authorizing Registration (eCAR) shall not exceed seven (7) working days from receipt of complete documentary requirements.
Lastly, the RMO retains the mandatory review procedures for specified ONETT transactions and the requirement that at least ten percent (10%) of all other ONETT dockets be selected for post-review. It likewise updates the transmittal requirement by providing that approved ONETT dockets shall be transmitted to the Assessment Division (AD) or the HREA-LTS not later than the fifteenth (15th) day of the succeeding month.