Revenue Memorandum Circular No. 56-2024


This Circular clarifies the issuance of Electronic Certificate Authorizing Registration (eCAR) relative to One-Time Transaction (ONETT). The venue for the processing and issuance of eCAR, regardless of where the tax return and the tax payments were made, shall still be at the RDO which has jurisdiction over the ONETT, as follows: Sale of real property - RDO which has jurisdiction over the location of the property subject of sale; Sale of personal property - RDO which has jurisdiction over the residence of the seller; Donation - RDO which has jurisdiction over the residence of the donor (individual)/RDO where the donor is [...]

Revenue Memorandum Circular No. 56-20242024-05-13T13:29:09+08:00

Revenue Memorandum Circular No. 109-2023


This circular is issued to announce the availability of the Taxpayer Registration - Related Applications (TRRA ) Portal on October 16, 2023. The TRRA Portal is an alternative option that can be used by taxpayers to submit registration-related applications thru application. The documentary requirements for the following registration-related transactions can be submitted electronically to the concerned Revenue District Offices (RDOs) via the TRRA Portal:  Application for TIN under E.O 98 and ONETT;  Registration of OFW and Non-Resident Citizens;  Application for Authority to Print;  Updating of Email Address using Application Sheet Form S1905;  Transfer of Registration of Employees and Other Non-Business Taxpayers; [...]

Revenue Memorandum Circular No. 109-20232023-11-06T13:14:54+08:00
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