A property sale, donation or estate transfer can stall when the parties treat BIR processing as a final clerical step. The One-Time Transaction computation and electronic Certificate Authorizing Registration are part of the path to registration. They should be planned alongside the deed, tax filings and Registry of Deeds requirements.

RMC No. 75-2026 is the current reference

The Bureau of Internal Revenue lists Revenue Memorandum Circular No. 75-2026, dated 8 July 2026, as frequently asked questions on applications for the ONETT Computation Sheet and eCAR of properties. Parties should consult the full circular and the BIR’s current Citizen’s Charter for the transaction type, required documents, processing office and applicable procedure. Do not assume that the same checklist applies to a sale, donation and estate settlement.

The transaction documents should consistently identify the transferor, transferee, property, consideration or value, and legal basis of transfer. Compare the deed with the title, tax declaration, identification records and supporting authority documents. Missing or inconsistent data may delay tax assessment and the subsequent registration stage.

Allocate responsibility before closing

The parties should identify who prepares the returns and ONETT papers, who bears each tax and fee under the contract and law, and who will follow up on the eCAR and Registry of Deeds submission. A realistic schedule should allow for BIR review, corrections and the expiry or revalidation rules applicable to the certificate.

Cedeño Law Office can assist with property transactions and tax and estate matters. Contact the firm with the documents and transaction type for tailored advice.

This article is general information and does not calculate tax or establish that a transfer is ready for registration.