RMC No. 27-2023: Notifies the loss of the duplicate copy of unused/unissued BIR Form No. 2313-R — Electronic Certificate Authorizing Registration for Transactions Involving Transfer of Real Properties

Summary

RMC No. 27-2023 notifies the loss of the duplicate copy of unused BIR Form No. 2313-R (eCR) with Serial Number eCR202100127490 and cancels the whole set.

Key points

1. Lost form. The duplicate copy of unused BIR Form No. 2313-R, the Electronic Certification Authorizing Registration for transactions involving transfer of real properties, was reported missing from Revenue District Office No. 74.
2. Effect. The entire eCR set bearing serial number eCR202100127490 is cancelled. All official transactions using it are considered invalid.

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.