Amending Revenue Memorandum Order (RMO) No. 15-2003 on Standard Checklist of Documentary Requirements and Section III.8.8.4 of RMO No. 69-2010

July 17, 2018 REVENUE MEMORANDUM ORDER NO. 035-18 SUBJECT : Amending Revenue Memorandum Order (RMO) No. 15-2003 on Standard Checklist of Documentary Requirements and Section III.8.8.4 of RMO No. 69-2010 TO : All Internal Revenue Officers, Employees and Others Concerned This Order is issued to amend certain provisions of Section II No. 8 of RMO No. 15-2003, particularly on the Standard Checklist of Documentary Requirements (Annexes A, A2, A5, A6, A6.1 and A7) and Section III.8.8.4 of RMO No. 69-2010 on the issuance of manual serially-numbered Memorandum of Assignment (MOA) to all One Time Transactions (ONETT) cases. HSAcaE Accordingly, to effectively monitor the processing of all ONETT and pinpoint accountability, the ONETT Teams are hereby directed to fill-up the Assignment/Routing Slip (Annex "A") which will be serially numbered. Consequently, the issuance of MOA shall be discontinued. Moreover, the attached revised Checklist of Documentary Requirements for ONETT (Annexes B1-B5, whichever is applicable) shall be used to efficiently process the issuance of Electronic Certificate Authorizing Registration (eCAR). All internal revenue officials, employees and others concerned are hereby enjoined to give this circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A One Time Transactions (ONETT) Assignment/Routing Slip ANNEX B1 Capital Gains Tax Return ANNEX B2 Capital Gains Tax Return ANNEX B3 Estate Tax Return ANNEX B4 Donor's Tax Return ANNEX B5 Withholding Tax Remittance Return