Complete Guide to the BIR Electronic One-Time Transaction (eONETT) System

What is the BIR eONETT System?

The Electronic One-Time Transaction (eONETT) system is the Bureau of Internal Revenue’s web-based platform that allows taxpayers in the Philippines to file and manage their One-Time Transaction (ONETT) tax-related processes online — anytime and anywhere.

This digital transformation streamlines the entire ONETT process, from filing Capital Gains Tax (CGT), Donor’s Tax, Expanded Withholding Tax (EWT), to securing the Electronic Certificate Authorizing Registration (eCAR).

To view taxpayer's User Guide, click here.

Benefits of Using eONETT

24/7 online access
Faster processing and fewer in-person visits
Real-time updates on tax filing status
Secure submission of documents via encrypted channels
Paperless and environmentally friendly

Step-by-Step Guide to Using the BIR eONETT System

1. How to Create a Taxpayer User Account

Visit https://www.eonett.bir.gov.ph.
Click "Sign Up" on the login screen.
Fill in your valid email address and create a secure password (min. 12 characters, including a special character, a number, lowercase, and uppercase letter).
Confirm your registration via the verification link sent to your email.
Log in using your email and password.

🔐 Note: All information is protected under the Data Privacy Act of 2012.

2. How to Submit a One-Time Tax Application

Choose your transaction type (e.g., CGT, EWT, Donor's Tax).
Fill out all mandatory fields marked with an asterisk (*).
Upload the required documents (e.g., Deed of Sale, Tax Declaration).
Optionally, save the application as a draft or submit it immediately.

📝 Once submitted:

You’ll receive a transaction number.
Your application is routed to the appropriate Revenue District Office (RDO) for evaluation.

3. How to View Application Status

On your dashboard, find your transaction number.
Statuses may include:
- Pending – under review
- For Payment – OCS approved, ready to pay

4. How to File and Pay the Tax Due

Once approved:

Download the generated BIR tax return forms via the homepage or “Downloadable Forms” tab.
Choose your payment channel:
- Over-the-counter at Authorized Agent Banks (AABs)
- Through BIR RCOs (cash for ≤ P20,000; manager's/cashier's check if > P20,000)
- Online using e-payment channels via the BIR portal

5. How to Pay the Convenience Fee

After paying your tax due:

Proceed to the “Convenience Fee” section.
Select your preferred payment method (GCash, credit/debit card, etc.).
Confirm the transaction and receive an on-screen confirmation.

6. How to Submit Proof of Payment

Upload your proof of tax payment under the “Proof of Payment” tab.
If your file is blurry or unreadable, resubmit it under the “Computation Sheet” tab.
Upon successful validation, you’ll be prompted to download your Claim Slip (CS).

7. How to Download the Claim Slip (CS)

Go to the “Applications” or “Downloadable Forms” tab.
Click Download Content to print your Claim Slip.

8. How to Claim Your eCAR

Visit the Revenue District Office where you filed the transaction.
Present original and photocopies of documents uploaded to eONETT.
Complete the ONETT Customer Satisfaction Survey.
Claim your Electronic Certificate Authorizing Registration (eCAR).

🎉 Done! You’ve officially completed the ONETT process through the BIR eONETT system.

Common FAQs About eONETT

❓ Who can use the eONETT system?

Any taxpayer in the Philippines needing to process Capital Gains, Donor’s Tax, or Expanded Withholding Tax for one-time transactions.

❓ Is it mandatory to use eONETT?

It is encouraged, especially for faster and more efficient tax processing, though walk-in transactions are still accepted in some RDOs.

❓ What if my proof of payment was rejected?

Simply re-upload a clearer copy. A new claim slip will be generated once accepted.

Final Thoughts

The BIR's eONETT system is a game-changer for Philippine taxpayers, making filing less stressful, more efficient, and most importantly, fully digital.

Whether you're selling property, donating assets, or fulfilling your tax obligations, eONETT helps you stay compliant — with just a few clicks.