THE electronic certificate authorizing registration (eCAR) will no longer have a five-year validity, a move that will benefit taxpayers, according to the Bureau of Internal Revenue (BIR).
"The eCAR is now valid until its presentation to the Registry of Deeds (RD). We have removed the five-year validity period for the benefit of taxpayers," BIR Commissioner Romeo Lumagui Jr. said in a statement.
"The BIR will also 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," he added.
Under Revenue Regulations (RR) 12-2024 issued by Lumagui, all eCARs will remain valid until presented to the concerned RD.
Only certificates authorizing registration (CARs) issued outside the eCAR system will require revalidation, the BIR said.
Issued by the BIR, the CAR allows the Land Registration Authority to transfer ownership of real properties following sales, donations or other modes of transfer. It serves as proof that the property transfer was reported and all required taxes were fully paid by the taxpayer.
Previously, eCARs had a five-year validity, after which taxpayers had to request re-issuance if not presented within that time frame, creating unnecessary burden.
RR 12-2024 addresses this by removing the five-year limit, making eCARs valid until their presentation to the RD.