Verification and Issuance of TIN

RO/GS
RO/GS
Transmit the
RO/GS Provide BIR Form 1904 accomplished BIR Form
RO/GS NO and instruct TP to 1904 and supporting
Receives
Verifies TIN if duly Is TIN accomplish the form documents to the
START registered in the valid? and request
documentary ONETT Processor for
ITS/ submission of
requirements the issuance of TIN
Taxpayer will get IRIS-TRS supporting documents
Queing Number
for TIN Issuance
from PACD
YES

RO/GS RO/GS With update RO/GS

YES NO ONETT
Transmit the on Stamp the TIN
accomplished BIR Form
Provide BIR Form 1905 PROCESSOR
and instruct TP to registration Verification Slip/BIR
1905 and supporting Form 1904 with Processing and
accomplish the form and information
documents to CSS for “TIN Verified” and issuance of
request submission of the ?
the modification affix signature application for
required documents
TIN

CSS
Modify/update END
the registration
information

1
Processing of ONETT for Walk-in
Taxpayers
(ONETT Computation Sheet)
NO ONETT Processor
Processing of Application
Taxpayer RO/GS for TIN
Submits Receives documentary Is TIN
documentary requirements and verifies TIN valid?
requirements for if duly registered in the
YES RO/GS
OCS ITS/IRIS System
Creates New OTS Transaction in the a
ONETT Tracking System
Taxpayer will
get Queing
Number from RO/GS
PACD RO/GS
STAR Sets OCS Status to “CDR Complete”
Accomplishes Checklist of and print CDR indicating the RO/GS
T Documentary Requirements Are the YES
requirements that have been Sets OCS Status to
a (CDR) in the ONETT Tracking requirements b
complete? complied with. Give printed CDR and “For Computation of
System indicating the OCS claim slip to TP Tax Due”
requirements that have been
complied with Accomplish Routing Slip and attach
to the docket

NO

RO/GS
Sets OCS Status to “Pending for Submission of
Requirements” and print CDR indicating the
required documents and inform TP to submit
lacking requirement/s. Give printed CDR and 2

submitted documents to TP
Processing of ONETT for Walk-in
Taxpayers
(ONETT Computation Sheet) b b

RDO/ARDO/CAS RO/GS
RDO/ARDO/CAS
b Sets OCS Status to Conduct
“For Ocular Sets OCS Status to “For
Ocular
Inspection” Recomputation”
Inspection
RO/GS
YES YES
RO/GS Update Routing Slip and
RDO/ARDO
Computes Tax Due using log sheet
Need NO Need NO For
the ONETT Computation /CAS
Forwards the complete ocular additional recomputation
Sheet (OCS) in the OTS. documents together with Reviews the inspection? requirements? of tax due?
Sets Status to “Review CDR to RDO/ARDO/CAS for CDR and OCS
OCS” after saving OCS review/approval/
YES
updating of status

RDO/ARDO/CAS
Sets OCS Status to “For NO
a
Additional
Requirements”
RDO/ARDO/CAS
RO/GS RO/GS
Taxpayer Signs approved OCS.
Sets Status to Release duplicate copy of approved OCS and RO/GS
Receives approved OCS and Tax “Released Sets OCS Status in the
Tax Return to the TP. Require TP to pay Instructs the taxpayer to accomplish
Return. Then pay the computed OCS” system to “Approved
Certification fee (CF) and loose Documentary the ONETT Customer Satisfaction
tax due, CF and loose Doc. OCS”.
Update Stamp to any of the following: AAB (use BIR Survey Form (CSSF) before the
Stamp to any of the authorized
routing slip form 0605 & 2000), RCO, and other payment release of OCS Update routing slip and
payment channels of the BIR. forwards docket to
and logsheet channels
RO/GS.
3

END
Processing of ONETT for Walk-in
Taxpayers
(Electronic Certificate Authorizing
Registration) RO/GS
Sets eCAR Status to “Pending for
Taxpayer Submission of Requirements” and print
Submits documentary CDR indicating the required documents
requirements for eCAR and inform TP to submit lacking
requirement/s. Give printed CDR and
submitted documents to TP

NO
RO/GS RO/GS
RO/GS Accomplishes Checklist of Sets eCAR Status to “CDR
RO/GS
Retrieves OTS Transaction Info Documentary Requirements Are the YES Complete”
Receives requirements
and fill-out eCAR Applications (CDR) in the ONETT Tracking Validates the submitted
documentary complete?
fields in ONETT Tracking System indicating the Approved ONETT
requirements
System requirements that have been Computation Sheet (OCS)
complied with

RO/GS RO/GS
RO/GS
Sets status to “Issued YES
2 Update routing slip Print CDR indicating the requirements
Claim Clip”. Sets Status to
Forwards docket to to that have been complied with. Give
“For Verification of
Collection Section printed CDR and eCAR claim slip to TP Paid
Payment”
within
the set
due
RO/GS date?
Processing of NO
ONETT Computation Sets eCAR Status to “For 4
Sheet Recomputation of Tax Due with
Penalties”
Processing of ONETT for Walk-in
Taxpayers
(Electronic Certificate Authorizing
Registration)

ONETT
Collection ONETT Encoder ONETT Encoder Encoder
Receives docket from ONETT Encoder
Section Sets status to “For Processing and
2 Collection Section. Sets Status to “eCAR
Processing of eCAR” in
Verification of Generation of for Signature”
Accomplish routing the ONETT Tracking
Payment eCAR using the
slip and logsheet System”
eCAR System

ONETT Encoder
ONETT Encoder Releases eCAR to TP ONETT Encoder RDO/ARDO/CAS
Set status to “Released upon presentation of RDO/ARDO/CAS
eCAR” Encodes Transaction
CS and filling-up of Sets Status to Review/ sign/
and eCAR Number in
Update routing slip and ONETT Survey Form the OTS
“Approved eCAR” approve the eCAR
logsheet before the release of
eCAR

Taxpayer
END
Receives eCAR 5
 Replacement/Reissuance and
Reprinting of eCAR
Taxpayer
Replacement/
Reissuance Submits
documentary
requirements as listed RO/GS RO/GS
Are the
START
in Item IV.D.1 to D.2
• Receives documentary requirements requirements Verify if it is issued thru eCAR or
Reprinting of complete? eONETT System
• Check the authenticity of CAR/eCAR YES
Erroneous eCAR
Submit eCAR, Notice NO
of Invalid eCAR issued
by the Registry of Is it issued
Deeds (RD) thru eCAR
RO/GS
System?
inform TP to submit lacking YES NO
requirement/s

ONETT Encoder RO/GS

Encodes and prints the eCAR Print the eCAR using the
in the eCAR System eONETT System

ONETT Encoder RO/GS ONETT Encoder/ RO/GS

Taxpayer RDO/ARDO/CAS
END Provides the Customer Satisfaction Survey Forwards the complete
Receives
Form/ Link/ QR Code before releasing the eCAR Sign the printed eCAR documents together to the
the eCAR to TP 6
CAS/ARDO/RDO for approval
 Processing of ONETT Payment Verification

O
N
eONETT System

System will forward

L the application to the
I dashboard of the
Collection Section for
N payment verification Update status by clicking Update ONETT Payment
END
Verified Payment Button Verification Log Sheet
E

Check /Validate payment details based on the

process provided in Item No. IV.E to E.2

W
ONETT Tracking System

• Fill out the payment details in

A OCS • Encode payment details and
L • Affix signature in the OCS
• Stamp the return with “Payment
update the status in the OTS
• Update ONETT Payment
K Receive Docket from Verified” Verification Log Sheet
• Stamp “Used” on the face of the • Update the Routing Slip by
- RO/GS
original Proof of Payment affixing initial, indicating the
I • Print and attach Proof of Payment
verification in the docket
date of receipt and release

N
7
Forward the docket to ONETT
Processor
END
Processing Of ONETT Under the
(Review of
eONETT System
Application)
Taxpayer
A • Fills out
applicable Taxpayer
information and
STAR • Reads and agrees with
accomplishes the
Disclaimer by clicking the
T Online
checkboxes
Application Form
• Submits application
• Uploads/attach
documentary B
requirements System
• Automatically RO/GS
computes tax and • Validates TIN and other
penalties pertinent information
• Forwards the • Reviews the online OCS and
application to the documents submitted by TP
dashboard of the
RO/GS

Are RO/GS
RO/GS
No documents Yes Forwards application
Returns application to TP complete
for Compliance by and
to RDO/ARDO/CAS 2
for approval by
clicking the “Return to computatio clicking the “Submit”
TP” button n correct? 8
button
Processing Of ONETT Under the
(Approval of
eONETT System
Application) TAXPAYER
• Pays the tax due to any accredited
2 CAS/ARDO/
Are
CAS/ARDO/RDO payment channels of the BIR
documents
RDO Yes
complete Update status by • Pays the convenience thru the
Review/evaluate and clicking the “Approve” available payment channels in the
application computation button System
correct?
• Uploads and submits proof of
No
payment
CAS/ARDO/RDO
System notifies TP,
Returns application to generates OCS and System forwards
RO/GS for re-evaluation applicable BIR application to the
B clicking the “Return to Return dashboard of the
RO/GS” button &/or Collection Section for
advise the same to payment verification
return to TP for
Compliance if needed
COLLECTION SECTION
Checks correctness of
payment details and the
uploaded proof of
COLLECTION payment
SECTION
A Returns application to Are
TP for compliance information Yes
COLLECTION No correct and 3
SECTION documents 9

B complete?
Returns application to
RO/GS for re-evaluation
Processing Of ONETT Under the
(Issuance of
eONETT System
eCAR) C
System TAXPAYER
3 COLLECTION • Notifies TP that the • Download/prints
RO/GS
SECTION System’s generated claim slip Reviews/validates the
Validate payment of tax claim slip can already original documents
• Presents Claim
due and updates status be presented by TP if it
downloaded/printed. Slip, BIR Returns
by clicking the “Verified matches the uploaded
and
Payment” button • documents in the
Generates eCAR for actual/physical
System
printing of BIR Users copy of
documents to
the RO/GS
RO/GS
RO/GS • Provide the
RO/GS Customer
• Require TP to No Are Yes
Satisfaction
Prints eCAR and submit the document
Survey Form/
forward to approver correct/complete s correct
Link/ QR Code
for signature documents or and
and request TP
complete
• Refer to immediate to accomplish
?
Supervisor for the same
evaluation
• Release the
CAS/ARDO/RDO
eCAR to TP
Affix signature in the
printed eCAR
A
END
C 10
ONETT Process Flow Chart
Assessment Division
ASSESSMENT DIVISION
Revenue District Offices Thru: Assessment Programs and Performance Audit Section
(RDO) (APPAS)
Dockets -Receives dockets from RDO
-Segregates dockets for mandatory and selective review

Administrative and Human Resource

Management Division Thru: Records
Section END
Selected for review?
A – For safekeeping
NO

NO
YES
With review findings? YES RDO
ONETT Team – Review and Evaluation - Documentary -For compliance
-Ensures quality assessment and payment of correct tax due requirements, deficiency with review
assessment, etc. findings
-Checks compliance with existing guidelines and procedures
-Accomplishes ONETT Computation Sheet (OCS) for approval
of Regional Director APPAS
-Prepares memorandum for cases with review findings - Logs to Master file (Outgoing)

A
Office of the Regional Director
Assistant Chief, Assessment Division - Approves report/OCS

11
APPAS
Chief, Assessment Division
- Monitors dockets