Summary
RMC No. 133-2024 amends RMC No. 56-2024 on issuing the Electronic Certificate Authorizing Registration (eCAR) for one-time transactions, changing the venue for sale of personal property.
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Key points
- New venue. For sale of personal property, the eCAR is processed and issued by the RDO where the seller’s or transferor’s TIN is registered, or the RDO with jurisdiction over the seller’s or transferor’s residence.
Who is affected
- Sellers or transferors of personal property
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.