RMO No. 22-2016: Prescribes the policies and procedures for the issuance of Electronic Certificate Authorizing Registration (eCAR)

Summary

RMO No. 22-2016 sets the policies and procedures for issuing the Electronic Certificate Authorizing Registration (eCAR).

Key points

1. End of manual CARs. Effective June 1, 2016, manually-prepared CARs and Tax Clearances generated in the Integrated Tax System stop. BIR Form No. 2313-CAR is discontinued, and unused CARs are surrendered to the Chief, Accountable Forms Division. Outstanding manual CARs not yet presented to the Registry of Deeds, and expired ones due for revalidation, are cancelled and replaced with an eCAR.
2. Validity and replacement. An eCAR is valid for one (1) year from issuance for presentation to the Registry of Deeds, after which it is permanently expired. If not presented in time, a new eCAR is issued. If lost within validity, the same eCAR is reprinted. In both cases a certification fee of One Hundred Pesos (P100.00) is charged after affixing Fifteen Pesos (P15.00) Documentary Stamp Tax.
3. Number of eCARs. For titled real property, one eCAR is issued per OCT/TCT/CCT. For untitled property, one eCAR is issued per tax declaration, including improvements. For personal properties, one eCAR covers all properties per transfer document.
4. Separate bank accounts. If a taxpayer wants a separate eCAR per bank account, the RDO issues certified true copies of the eCAR instead. A certification fee and Documentary Stamp Tax apply to each certified copy.
5. Authentication and reports. eCARs issued by an RDO other than where the property sits are no longer countersigned by the ONETT Team of that district. The Register of Deeds validates the eCAR in the LRA-BIR CAR Verification System, and the RDO keeps the CAR Registry Book. The Annex A10 monthly report is discontinued, while the List of Requisitioned Certificate Authorizing Registration is still submitted in soft copy.

Who is affected

• Taxpayers transferring real and personal properties
• RDOs and Large Taxpayers Division Chiefs
• Registers of Deeds

Deadlines and effectivity

• Effective June 1, 2016
• eCAR valid for one (1) year from issuance

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