Tax Alert No. 37 [Revenue Memorandum Circular (RMC) No. 83-2024 dated 30 July 2024]

Tax Returns/Payment Forms Generated from the Electronic One-Time Transaction (eONETT) System

Please be informed that the Commissioner of Internal Revenue has recently issued RMC No. 83-2024 to notify the public that taxpayers who are filing ONETT applications via the eONETT System and manually paying any Authorized Agent Banks (AABs)/Revenue Collection Officers (RCOs) for the tax due computed thereon must present the tax return/payment form generated from the aforementioned system, which bears the following notation:

“This document is generated from the eONETT System. “TIN verified” stamp and signature from RDO representative is 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.”

The eONETT System can be accessed by the taxpayers through the eServices section of the BIR website or via the following link eonett.bir.gov.ph.

You may access a copy of the Circular through the BIR website.

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link