Certificate of authorizing registration be issued only through electronic system

(Revenue Memorandum Order No. 22- 2016, June 1, 2016)

This Tax Alert is issued to inform all concerned on full shift to eCAR system.

Beginning June 1, 2016, manual preparation of Certificates of Authorizing Registration (CAR) and Tax Clearance (TCL2) shall be stopped.

CARs shall now be processed and generated thru the eCAR system. eCARs shall be printed on security papers which include security features and bar codes on its face which can be used by the Land Registration Authority (LRA) for an online verification on its authenticity.

eCARs shall have 1 year validity reckoned from the date of issuance for purposes of presenting the same to the Registry of Deeds (RD). New eCARs shall be issued if eCARs is not presented to the RD within the 1 year period.

Manually issued CARs which have not been submitted to the RD shall be cancelled and replaced with an eCAR. Expired manually issued CARs due for revalidation shall be cancelled and replaced with eCARs.

For lost eCARs which are still valid, the same eCAR shall be reprinted and be issued to the requesting taxpayer.

Certification fee of Php 100 plus Php 15.00 Documentary Stamp Tax shall be charged for every issuance/reprinting of eCAR.