“The power of taxation should be exercised with caution to minimize the proprietary rights of a taxpayer. It must be exercised fairly, equally and uniformly”

-Justice Mario V. Lopez in Kepco Phil Corp vs. CIR (GR Nos. 225750-51)

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ONETT Online Payment

RMC 125-2021 dated July 12, 2021 provides for Payments of Taxes Related to the One-Time Transactions (ONETT). See attached.

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