The Bureau of Internal Revenue (BIR) issued updated rules simplifying tax clearances for real estate sales, estate settlements, and stock transfers to eliminate administrative bottlenecks that frequently delay property transfers in the country.

Through Revenue Memorandum Circular No. 75-2026, the tax collector published a consolidated guide covering frequently asked questions on securing the One-Time Transaction Computation Sheet and the Electronic Certificate Authorizing Registration.

The BIR circular standardized documentary requirements, office jurisdictions, and processing deadlines across all revenue district offices nationwide.

The Electronic Certificate Authorizing Registration, or eCAR, serves as the critical regulatory gateway for property ownership transfers. Without it, the Registry of Deeds and other government entities cannot legally issue new titles or record ownership changes for real estate and unlisted shares of stock.

Under the streamlined guidance, simple property transfers—defined as transactions involving three or fewer properties or stock lots that do not require physical site inspections—must be processed within three working days for computation sheets and seven working days for eCAR issuance once complete documents are received.

Highly technical matters, such as complex estate tax settlements, are allocated up to 20 working days for initial computation and seven working days for certificate release.

The agency said the updated framework is intended to eliminate varying interpretations among district offices, reduce application errors, and lower the compliance burden for individual taxpayers, corporate sellers, heirs, donors, and legal representatives.

“The issuance of these FAQs aims to provide taxpayers with clearer guidance on ONETT transactions, promote the uniform implementation of existing policies, and facilitate faster and more efficient processing of applications,” the BIR said in the circular.

The revised directive also clarified longstanding points of confusion regarding the replacement of lost certificates, the non-expiry of previously issued electronic certificates, and the mandatory electronic filing required under the Ease of Paying Taxes Act. The bureau affirmed that manual filing remains restricted to instances where digital platforms experience system outages.

The measure builds on broader digital modernization efforts by the revenue agency aimed at strengthening tax collection efficiency while improving ease of doing business. Property owners and tax professionals are advised to review the circular’s full provisions on the BIR website prior to filing applications to prevent processing delays.