Summary
RR No. 12-2024 amends Sections 5 and 6 of RR No. 3-2019 on the validity of the Certificate Authorizing Registration (eCAR) and its revalidation.
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Key points
- Validity of eCAR. The new Section 5 makes the eCAR valid from its date of issuance until it is presented to the concerned Registry of Deeds.
- Revalidation. Under the new Section 6, only CARs issued outside the BIR’s eCAR System, if any, may be revalidated. eCARs issued through the eCAR System linked to the Land Registration Authority PHILARIS-RD System stay valid and need no revalidation, even if presented to the Registry of Deeds after the specified validity period.
Who is affected
- Holders of eCARs and CARs presented to the Registry of Deeds
Deadlines and effectivity
- eCAR valid from issuance until presented to the Registry of Deeds
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.