RMO No. 23-2010: Prescribes the guidelines on the issuance, replacement or revalidation of Certificates Authorizing Registration

Summary

RMO No. 23-2010 sets the guidelines on issuing, replacing or revalidating Certificates Authorizing Registration (CARs). It applies Section 4 of RR No. 23-2010 on the two-year period for presenting a CAR.

Key points

1. Two-year presentation period. A CAR must be presented to the Register of Deeds within a maximum of two (2) years. Otherwise it is deemed permanently expired and of no effect. The two years run from the original date of issuance shown in the CAR.
2. New returns and proof of payment. New returns and proof of tax payments are needed to produce a new CAR.
3. Documents to replace an expired CAR. The taxpayer files a written request with the RDO or authorized BIR office. The taxpayer also submits the original and duplicate of the expired CAR, the original document of sale, exchange or transfer, and photocopies of proof of tax payments or a Certification from the Revenue Accounting Division showing the tax types, payment dates and amounts.
4. Replacement CAR. Its face shows the serial number and original issue date of the expired CAR and a statement that it is a replacement. It is valid for one (1) year from its date of issuance.
5. Annotations. The replacement CAR information is annotated on the reverse side of all copies of the transfer document, and the expired CAR carries a reference to the replacement.

Who is affected

• Taxpayers presenting CARs to the Register of Deeds
• Revenue District Offices and BIR offices authorized to issue CARs

Deadlines and effectivity

• CAR must be presented within two (2) years from original date of issuance
• Replacement CAR 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.