Summary
RMC No. 42-2014 clarifies the Electronic Certificate Authorizing Registration (eCAR) forms prescribed under RMC No. 40-2014.
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Key points
- Forms are samples only. BIR Form Nos. 2313-R (real property transfers) and 2313-P (personal property transfers), attached as Annexes A and B of RMC No. 40-2014, are sample eCAR forms. They cover transactions subject to Capital Gains Tax, Documentary Stamp Tax and Donor’s Tax.
- Contents may vary. The body of the electronically generated CAR may differ depending on the nature and circumstances of the transaction and the taxes that apply.
Deadlines and effectivity
- Issued May 21, 2014
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.