RMC No. 28-2015: Publishes the full text of the Joint Memorandum Circular between the BIR and Land Registration Authority

Summary

RMC No. 28-2015 publishes the full text of the Joint Circular of the BIR and the Land Registration Authority (LRA) on the rules and procedures of the LRA-BIR eCAR Verification System.

Key points

1. Coverage. The Circular covers all real property transfer transactions processed in the Registries of Deeds that require presenting the electronic Certificate Authorizing Registration (eCAR). The eCAR is automatically verified using the Philippine Land Registration and Information System (PHILARIS) before the transfer is processed.
2. Where it is implemented. Automated verification applies in Registries of Deeds already using PHILARIS for transaction processing, where the corresponding BIR office has started using the BIR eCAR System to issue the eCAR.
3. BIR responsibilities. The BIR gives the LRA the relevant eCAR data by directly updating the LRA-BIR eCAR Database. It issues an eCAR only after successfully updating that database.
4. Verification at the Registry of Deeds. The eCAR carries a barcode that is scanned at the Registry of Deeds after entry into the Electronic Primary Entry Book. The eCAR is validated automatically against the BIR data, and only transactions with validated eCARs are approved.
5. LRA responsibility. The LRA gives the BIR relevant data relating the eCAR to its corresponding Certificate of Title.

Who is affected

• Registries of Deeds using PHILARIS
• BIR offices using the BIR eCAR System

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