In a bid to inform the public, particularly taxpayers who have filed One-Time Transaction (ONETT) applications via the eONETT System and intend to manually pay the tax due thereon to any Authorized Agent Banks (AABs) or Revenue Collection Officers (RCOs), the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) 83-2024 on July 30, 2024.
The circular provides that taxpayers shall present the tax return or payment form generated from the system, which bears the following notation:
“This document is generated from the eONETT System. ‘TIN verified’ stamp and signature from RDO representative are NOT required. This also serves as proof that this tax return/payment form has been electronically filed in lieu of the Tax Return Receipt Confirmation.”
Moreover, for taxpayers applying for electronic Certificate Authorizing Registration (eCAR) through the system, the venue for the processing and issuance thereof shall remain under the RDO with jurisdiction over the ONETT as clarified in RMC 56-2024.
Taxpayers can access the eONETT System either via the eServices section of the BIR website or directly at https://eonett.bir.gov.ph/.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants