Bureau of Internal Revenue (BIR) Commissioner Romeo D. Lumagui Jr. has announced that all Electronic Certificates Authorizing Registration (eCAR) will remain valid until they are presented to the relevant Registry of Deeds (RD).
Furthermore, Certificates Authorizing Registration (CARs) issued outside the eCAR system will be eligible for revalidation, as per Revenue Regulations No. 12-2024.
"The eCAR is now valid until its presentation to the Registry of Deeds. We have removed the five-year validity period for the benefit of taxpayers," the BIR chief said.
The CAR issued by the BIR enables the Land Registration Authority (LRA) to transfer ownership of real properties resulting from sales, donations, and other modes of transfer. The CAR serves as proof that the property transfer was reported and that all necessary taxes were paid in full by the taxpayer.
Previously, the eCAR had a validity period of five years. However, Lumagui explained that not all eCARs were presented within this period, requiring taxpayers to request reissuance, which was an unnecessary burden.
He added that the new guidelines address this issue by eliminating the five-year validity period, ensuring that the eCAR will remain valid until it is presented to the concerned RD.