Bureau of Internal Revenue: Republic of The Philippines Department of Finance Quezon City July 17, 2018

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REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City

July 17, 2018

REVENUE MEMORANDUM ORDER NO. 35-2018

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.

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.

(Original Signed)
CAESAR R. DULAY
Commissioner of Internal Revenue

I-3/apmd
ASDG
SCD
EAS
MLIB
FHAC
MVAA
RSR

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