RMC No. 75-2026: BIR Clarifies eCAR Issuance and ONETT Processing Rules

RMC No. 75-2026, issued by the BIR on July 8, 2026, is one of the most recent taxpayer-facing issuances on the books, and it directly affects anyone selling, donating, or inheriting real property. It clarifies how the BIR processes the ONETT Computation Sheet and the Electronic Certificate Authorizing Registration (eCAR), the document a buyer or heir needs before the Registry of Deeds will transfer title.

What is a ONETT transaction and why does eCAR matter? #

A ONETT, or One-Time Transaction, covers an isolated tax event rather than an ongoing filing obligation: a sale of land, a donation of property, or the transfer of a decedent’s estate to heirs. Because these events happen once (or rarely) per taxpayer, the BIR routes them through a separate desk from monthly VAT or withholding returns — and every one of them ends the same way, with the BIR issuing an eCAR once capital gains tax, donor’s tax, or estate tax is settled.

The eCAR is what authorizes the Registry of Deeds to record the transfer and issue a new title in the buyer’s, donee’s, or heir’s name. Without it, a notarized deed alone does not move title. RMC No. 75-2026 standardizes how that certificate gets issued and closes a gap that had let outdated paper CARs linger in circulation.

What does RMC No. 75-2026 require for TINs and manual CARs? #

RMC No. 75-2026 requires a Tax Identification Number from every party to a ONETT transaction before the BIR will process the OCS, and it invalidates any manually issued CAR not yet lodged with the Registry of Deeds. Both rules close long-standing sources of processing delay and disputed title transfers.

Key requirements under RMC No. 75-2026:

• A TIN is required for the seller, buyer, donor, donee, the estate, heirs, and administrators, as applicable to the transaction
• Any manually issued Certificate Authorizing Registration not yet presented to the Registry of Deeds is no longer valid
• An invalid manual CAR must be replaced with an eCAR, issued by the same BIR office that processed the original CAR
• The OCS/eCAR processing period commences only once complete documentary requirements and proof of tax payment are on file
• ONETT-related returns must generally be filed electronically under the EOPT Act (Republic Act No. 11976)

If your family is holding an old paper CAR from a property transaction that was never brought to the Registry of Deeds, RMC No. 75-2026 means that certificate no longer works on its own — it needs to be converted to an eCAR before title can move.

A worked example #

An heir inherited a residential lot in 2019 and received a manually issued CAR after paying estate tax, but never brought it to the Registry of Deeds because of a family dispute over the property line. Under RMC No. 75-2026, that 2019 CAR is no longer valid on its own. The heir must return to the BIR Revenue District Office that originally processed the estate tax payment and CAR, and request that office to reissue an eCAR before the Registry of Deeds will record the transfer — even though the underlying estate tax was already paid years earlier.

This kind of gap is exactly why the estate tax return and its accompanying documentation matter well beyond the filing date — see How to File BIR Form 1801: Estate Tax Return Requirements and Deadlines for the filing rules that produce the CAR/eCAR in the first place, and BIR Form 1706: How to File Capital Gains Tax on Sale of Real Property for the sale-side equivalent.

Frequently asked questions #

What is RMC No. 75-2026? #

RMC No. 75-2026, issued by the BIR on July 8, 2026, is a set of Frequently Asked Questions clarifying the application process for the One-Time Transaction (ONETT) Computation Sheet (OCS) and the Electronic Certificate Authorizing Registration (eCAR).

What is a ONETT transaction? #

A ONETT, or One-Time Transaction, is an isolated tax event — such as the sale, donation, or inheritance of real property — that a person or estate typically completes once, as opposed to a taxpayer’s regular recurring business activity like monthly VAT or withholding filings.

Does everyone involved in a ONETT transaction need a TIN? #

Yes. Under RMC No. 75-2026, a Tax Identification Number is required from all parties to a ONETT transaction as applicable — sellers, buyers, donors, donees, the estate, heirs, and administrators — before the BIR will process the OCS.

Is an old manually issued CAR still valid? #

No. RMC No. 75-2026 confirms that any manually issued Certificate Authorizing Registration not yet presented to the Registry of Deeds is no longer valid and must be replaced with an eCAR, issued by the same BIR office that originally processed the manual CAR.

When does the BIR start counting the eCAR processing period? #

The processing period for the OCS and eCAR begins only once the taxpayer has submitted complete documentary requirements and proof of tax payment — an incomplete submission does not start the clock, so gaps in documentation directly delay title transfer.

Do ONETT returns have to be filed electronically? #

Generally yes. Under the Ease of Paying Taxes Act (Republic Act No. 11976), capital gains tax, donor’s tax, and estate tax returns connected to a ONETT transaction must generally be filed electronically rather than manually at the counter.

Summary #

RMC No. 75-2026 tightens two things that used to cause real delays in property transfers: it makes a TIN mandatory for every party to a ONETT transaction, and it retires manually issued CARs that were never brought to the Registry of Deeds in favor of eCARs. Anyone holding an old paper CAR, or preparing to file capital gains tax or estate tax on a property transaction, should confirm their documentation is complete before submitting — the processing clock doesn’t start until it is.