REVENUE REGULATIONS NO. 12 – 2024
Issued on June 20, 2024, amends Sections 5 and 6 of RR No. 3-2019 on the validity of Certificate Authorizing Registration (eCAR) and its revalidation.
In accordance with Section 244 of the National Internal Revenue Code of 1997, as amended, the regulations are issued to amend the provisions of RR No, 3-2019, which prescribed the use of the eCAR System.
Sections 5 and 6 of RR No. 3-2019 have been revised to the following.
“SEC.5- VALIDITY OF eCAR – The eCAR shall be valid from its issuance date until it is presented to the relevant Registry of Deeds (RD).”
“SEC.6- REVALIDATION – Only CARs issued outside of the BIR’s eCAR System, if any, shall be allowed for revalidation.”
All eCARs issued through the BIR’s eCAR System, linked to the Land Registration Authority PHILARIS-RD System, remain valid and do not require revalidation if presented to the RD beyond the specified validity period.