RR No. 3-2019: Prescribes the use of the Electronic Certificate Authorizing Registration System relative to transactions involving registration and transfer of real and personal properties pursuant to Section 5(B) of the NIRC of 1997, as amended, and in relation to Sections 58(E), 95 and 97 of the same Code

Key points

1. What the eCAR System is. The eCAR replaces the manually-prepared CAR and carries a system-generated Barcode Reference Number on accountable security paper. For now the system with barcode is limited to use of the BIR and the Land Registration Authority (LRA), linked through the LRA-BIR eCAR Verification System.
2. How many eCARs. One eCAR is issued per title for registered land or improvements, one per tax declaration for unregistered land or improvements, and a separate one for all personal properties. Assessors, banks and issuers of stock certificates, bonds and similar securities accept only the eCAR printed and issued by the BIR.
3. Validity and old CARs. An eCAR is valid for five (5) years from issuance for presentation to the Register of Deeds, after which it expires and a new one may be requested. Manual CARs due for revalidation, not presented in time, or with partial transfers are expired and replaced with an eCAR by the issuing office.
4. Register of Deeds. The Register of Deeds registers a transfer only if the eCAR was issued and verified under LRA-BIR-CVS, and inscribes the eCAR number, issuance date, RDO number and tax payment details on the new title. An eCAR not in the database is deemed spurious. For Estate or Donor’s Tax eCARs issued by the domicile RDO, the Register of Deeds no longer requires authentication, except for non-resident decedents/donors with eCARs issued by RDO No. 39-South Quezon City.
5. Tax Declarations and reports. Assessors write the eCAR details on the reverse of each new Tax Declaration and show the transferee’s TIN on its face. They submit quarterly summary reports of transfers within 30 days after the end of the calendar quarter to the BIR Regional Director’s office, copy furnished the Assessment Performance Monitoring Division.

Who is affected

• Land Registration Authority and Registers of Deeds
• Provincial, City and Municipal Assessors
• Banks and issuers of stock certificates, bonds and similar securities
• Taxpayers transferring real or personal property

Deadlines and effectivity

• eCAR valid for five (5) years from issuance
• Assessor quarterly reports within 30 days after the calendar quarter