Summary
RMC No. 128-2016 amends certain provisions of RMO No. 22-2016 on the mandatory documentary requirements for reissuance of the Certificate Authorizing Registration (CAR).
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Key points
- Requirements removed. Two items are no longer required for processing and reissuing or replacing an electronic CAR. They are the original and duplicate copies of the manually-issued CAR that are outstanding and not presented to the Registry of Deeds, and expired CAR, and the proof of tax payments previously made, such as a photocopy of the Official Receipt.
- Internal records used instead. The Revenue District Officer or ONETT Officer uses BIR systems and data repositories, such as Tax Clearance (TCL) 2, eCAR System, ITS-CBR System and the RDO CAR Registry Book.
- Payment verification. The Chief, Collection Section must still verify and certify the payment. Payments made on 1999 and prior years are verified and certified by the Chief, Revenue Accounting Division.
Who is affected
- Taxpayers requesting reissuance or replacement of an eCAR
- Revenue District Officers and ONETT Officers
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.