ONETT taxpayers required to use eBIR Forms
(Revenue Regulations No. 9- 2016, December 8, 2016)
This Tax Alert is issued to inform all concerned on the amended list of taxpayers required to use eBIR forms.
The following One-Time Transaction (ONETT) taxpayers who are not eFPS registered are required to use eBIR Forms:
a. Taxpayers who are classified as real estate dealers/developers;
b. Taxpayers who are considered as habitually engaged in the sale of real property; and
c. Regular taxpayers already covered by eBlRForms.
Thus, ONETT taxpayers who are filing the following are not required to use eBlR Forms:
- BIR Form 1706 - Capital gains tax return for onerous transfer of real property classified as capital asset
- BIR Form 1707 - Capital gains tax return for onerous transfer of shares of stock not traded through the local stock exchange
- BIR Form 1800 - Donor's tax return
- BIR Form 1801 - Estate tax return
- BIR Form 2000-OT - DST for one-time transaction (under BIR Form 1706 only - onerous transfer of real property classified as capital asset)