The Bureau of Internal Revenue (BIR) has scrapped the five-year validity period for the Electronic Certificate Authorizing Registration (eCAR) as part of the agency’s efforts to ease the burden of taxpayers.
BIR issued Revenue Regulation 12-2024 as it announced that all eCARs will be valid until its presentation to the concerned Registry of Deeds, and only CARs issued outside of the eCAR System will be allowed for revalidation.
The CAR issued by the BIR allows the Land Registration Authority (LRA) to transfer ownership of real properties done via 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.
The eCAR has an embedded barcode used by the LRA to validate the data needed to proceed with the processing and issuance of a new property title.
Prior to the issuance of the said regulation, the validity period of the eCAR was for five years.
However, the BIR said not all eCARs are presented within the validity period, thus the taxpayers will have to request for the reissuance of the eCAR.
The tax agency said this resulted in additional cost on the part of the taxpayer as well as added workload on the part of the processing office.
“The eCAR is now valid until its presentation to the Registry of Deeds. The BIR will 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,” BIR Commissioner Romeo Lumagui Jr. said in a statement yesterday.
