How to Use the BIR eONETT System to Pay Capital Gains Tax and DST on a Property Sale

The BIR’s Electronic One-Time Transaction (eONETT) system, at eonett.bir.gov.ph, lets a buyer, seller, or authorized representative apply online for an ONETT Computation Sheet (OCS), file and pay capital gains tax (CGT) and documentary stamp tax (DST) on a property sale, upload supporting documents, and track the release of the Electronic Certificate Authorizing Registration (eCAR) — the document the Registry of Deeds requires before it will transfer title. It replaces the old walk-in process of computing tax by hand at the Revenue District Office (RDO) counter.

What is eONETT, and what does it cover? #

eONETT is the BIR’s web-based platform for processing One-Time Transactions (ONETT) — transactions like the sale, donation, or transfer of real or personal property that are taxed once, rather than on a recurring filing cycle. Through it, a taxpayer applies for the OCS that computes tax due, files the applicable return, pays online, submits documentary requirements, and monitors the eCAR application without a physical RDO visit for most of the process.

The system was formally introduced through Revenue Memorandum Circular (RMC) No. 10-2023 in January 2023, with Revenue Memorandum Order (RMO) No. 7-2023, issued February 23, 2023, prescribing the detailed policies, guidelines, and procedures for processing and monitoring ONETT applications and eCAR issuance through the platform. Taxes eONETT can handle include capital gains tax, documentary stamp tax, expanded withholding tax on the sale of ordinary-asset real property, donor’s tax, and estate tax, depending on the transaction type.

A later clarification, RMC No. 56-2024, confirmed the system’s convenience framing directly. As reported by Grant Thornton Philippines in its coverage of that circular:

“Taxpayers may opt to utilize the electronic One-Time Transaction (eONETT) system for the application of eCAR issuance, which is accessible anytime and anywhere, subject to internet connection availability.”

That same circular also clarified a jurisdictional point worth knowing before you start: no matter which RDO you use to file and pay through eONETT, the eCAR itself is still processed and released by the RDO that has jurisdiction over the ONETT — for a real property sale, that is the RDO covering the property’s location.

Before you start: what you’ll need #

Before creating an eONETT account, gather the transaction’s core facts and supporting documents, because the online form requires them up front and cannot generate an OCS without complete property and party details. At minimum, have ready: the notarized deed of sale, the property’s tax declaration, a certified true copy of the title, the seller’s and buyer’s TINs, valid IDs, and the property’s assessed and zonal values (or be ready to let the system pull the applicable BIR zonal value once you enter the property’s location).

Applications can be filed by the taxpayer directly or by an authorized representative with a notarized Special Power of Attorney or board authorization, since eONETT does not remove the underlying documentary requirements — it only moves the filing and payment steps online.

Step-by-step: how to use eONETT for a property sale #

Using eONETT for a capital gains tax and DST filing on a real property sale runs through six stages: registering an account, entering transaction and property details, letting the system generate the OCS, paying the tax and convenience fee, uploading documents, and claiming the eCAR at the RDO. Each step below reflects the flow described in the BIR’s Taxpayer User Guide for the system.

1. Create an eONETT account. Go to eonett.bir.gov.ph and click “Sign Up.” Register with a valid, active email address — the account confirmation, OCS notifications, and payment confirmations are all sent to it — and set a password meeting the system’s complexity requirements. Confirm your registration through the verification link sent to your inbox before logging in.
2. Start a new ONETT application. Log in and select the transaction type that matches your sale (for example, sale of real property classified as a capital asset). Enter the property details (location, area, classification), the parties’ TINs and contact information, and the transaction’s selling price and date of sale/notarization.
3. Let the system generate your OCS. Based on the selling price you entered plus the zonal value and assessor’s fair market value the system pulls or you supply, eONETT computes the ONETT Computation Sheet — the official worksheet showing the tax base and the capital gains tax and DST due. Review the OCS carefully before proceeding; this is the figure you’ll be paying against.
4. Pay the tax due and the convenience fee. Under the payment or “Convenience Fee” section, choose a payment channel — options reported by users include GCash, Maya, debit/credit card, or an Authorized Agent Bank (AAB), and taxpayers already enrolled in eFPS can pay through their eFPS-linked AAB. Complete the payment and keep the confirmation.
5. Upload proof of payment and required documents. Attach your proof of payment along with the deed of sale, tax declaration, certified title copy, IDs, and any other document the system flags as required for your transaction type, under the application’s document-upload tab.
6. Download your Claim Slip and monitor the application. Once the application validates, download the Claim Slip (CS) from the “Applications” or “Downloadable Forms” tab. This is your proof that the ONETT application and payment were filed.
7. Claim the eCAR at the RDO with jurisdiction over the property. Bring the physical copies of your submitted documents and the Claim Slip to that RDO, and complete the ONETT Customer Satisfaction Survey Form when prompted. The eCAR is released from that RDO regardless of which office you used to file and pay online, per RMC No. 56-2024’s clarification described above.

Worked example: capital gains tax and DST on a ₱3,000,000 sale #

On a house-and-lot sold for ₱3,000,000, with a BIR zonal value of ₱3,200,000 and an assessor’s fair market value of ₱2,800,000, both capital gains tax and DST are computed on ₱3,200,000 — the highest of the three figures — not the ₱3,000,000 selling price. Capital gains tax on real property classified as a capital asset is 6% of the higher of selling price, BIR zonal value, or the assessor’s fair market value per the tax declaration; DST on the same transfer is 1.5% of the same base.

When the seller enters ₱3,000,000 as the selling price during Step 2 above, eONETT’s OCS calculation still lands on ₱3,200,000 as the base, because the system applies the same higher-of rule the BIR uses at the counter. The seller files and pays the ₱192,000 capital gains tax on BIR Form 1706 and the ₱48,000 DST on BIR Form 2000-OT — both within eONETT — before the eCAR can be released.

Common issues to watch for #

Most eONETT delays trace back to three causes: an unverified email account, an OCS that doesn’t match the uploaded deed of sale, or documents submitted in the wrong format. Confirm your account through the verification email before attempting to file — an unconfirmed account cannot submit an application. Double-check that the selling price, property description, and parties’ names on the OCS match your notarized deed of sale exactly, since a mismatch is a common reason an application gets flagged for manual review at the RDO. Finally, follow the system’s file-type and size limits for uploads; a document rejected on format grounds can stall an otherwise-complete application.

Because eONETT computes tax against the same BIR zonal value rule used for manual filings, sellers who prefer to spread a large capital gains tax liability across installments should also review Capital Gains Tax and Installment Payments on BIR Form 1706 before choosing a payment channel in Step 4 — eONETT handles the online filing and payment mechanics, not the choice of full versus installment payment terms.

Summary #

eONETT moves the ONETT workflow — OCS computation, capital gains tax and DST filing and payment, document submission, and eCAR tracking — online, cutting down on RDO counter visits for a real property sale. Register with a valid email, enter accurate property and transaction details so the OCS computes correctly, pay through your preferred channel, upload complete documents, and claim the eCAR at the RDO with jurisdiction over the property. As the worked example above shows, the tax base eONETT uses is still the higher of selling price, BIR zonal value, or assessor’s fair market value — the system changes how you file, not the underlying computation rules.