BUREAU of Internal Revenue (BIR) Commissioner Romeo D. Lumagui Jr. announced that all Electronic Certificate Authorizing Registration (eCAR) will be valid until its presentation to the concerned Registry of Deeds (RD), and only CARs issued outside of the eCAR System will be allowed for revalidation. This is the effect of Revenue Regulations No. 12-2024 (RR No. 12-2024) issued by Commissioner Lumagui.
“The eCAR is now valid until its presentation to the Registry of Deeds. We have removed the 5-year validity period for the benefit of taxpayers. Under Bagong Pilipinas, the BIR will also be a service-oriented agency, not merely a collection-oriented one. Whatever we can do to help ease the burden of our taxpayers in paying their taxes, we will implement,” Commissioner Lumagui stated.
The CAR issued by the BIR allows the Land Registration Authority (LRA) to transfer ownership of real properties resulting from sale, donation and other mode of transfers. The CAR is proof that the transfer of property was reported, and all the necessary taxes were paid in full by the taxpayer.
Before RR No. 12-2024, the validity period of the eCAR was for 5 years. However, not all eCARs are presented within the validity period, the taxpayers then have to request for the reissuance of the eCAR. This is an unnecessary burden to taxpayers. RR No. 12-2024 fixed this issue by removing the 5-year validity period. The eCAR will now be valid until its presentation to the concerned RD.
The BIR, under the leadership of Commissioner Lumagui, welcomes comments and suggestions on how to improve the tax system in the Philippines. One of his priority programs is Excellent Taxpayers Service, which is a timely program because of its complementarity to the Ease of Paying Taxes Act.