The Bureau of Internal Revenue (BIR) issued Revenue Regulation (RR) No. 12-2024 on Tuesday, removing the "unnecessary burden" of revalidating the electronic Certificate Authorizing Registration (eCAR).
BIR Commissioner Romeo Lumagui Jr. said the agency has "removed the five-year validity period for the benefit of taxpayers."
The Bureau of Internal Revenue (BIR) has removed the five-year validity period of electronic Certificate Authorizing Registration (eCAR). He added, "Under Bagong Pilipinas, the BIR will also be a service-oriented agency, not merely a collection-oriented one. We will implement whatever we can do to help ease the burden of our taxpayers in paying their taxes."
Under RR No. 12, only CARs issued outside the eCAR system will be allowed for revalidation. The order extends the validity of all eCARs until these are presented to the concerned Registry of Deeds.
The CAR issued by the BIR allows the Land Registration Authority to transfer ownership of real properties resulting from the sale, donation, and other transfer modes.
The CAR proves that the transfer of property was reported and that the taxpayer paid all the necessary taxes in full.
Before RR No. 12-2024, the validity period of the eCAR was five years.
However, BIR said not all eCARs are presented within the validity period.
The taxpayers then have to request the issuance of the car, which is an unnecessary burden to taxpayers.