On June 1, 2016, BIR issued a new web-based facility automating the processing and generation of Certification Authorizing Registration (CAR) called Electronic Certification Authorizing Registration (eCAR) system.
Previously, CAR was manually prepared and issued, with details simply typewritten on a pre-printed, serially numbered form. BIR developed the eCAR System to prevent instances in the past when counterfeited CAR’s had been presented to the Registry of Deeds and to build a reliable database for the pre-audit and post-audit of one-time transactions.
eCAR has a bar code with a corresponding system generated eCAR number and transaction number, which will be indicated and the back of each page of sale/exchange/transfer of property documents. This will enable the Land Registration Authority-Registry of Deeds (LRA-RD) to verify the validity of documents presented to support transfer of properties.
eCAR’s shall have a validity of one year estimated from the date of issuance for purposes of presenting the same to the Registry of Deeds. Otherwise, the eCAR shall be deemed permanently expired, of no force and effect.
The RDO’s/LT Division Chiefs shall issue a new eCAR to the taxpayer in case the latter fails to present the eCAR to the Registry of Deeds within the one (1) year validity period. In case of lost eCAR within the validity period, the RDO’s/LT Division Chiefs shall not issue a new eCAR but instead reprint the same eCAR and issue to the requesting taxpayer.
On both cases, the amount of one hundred pesos (P100.00) certification fee prescribed under Executive Order No. 197 shall be charged to the taxpayer/authorized representative for each eCAR issued/reprinted and released, after affixing of P15.00 documentary stamp tax.
In line with the implementation of eCAR System, the use of BIR Form No. 2313 Certification Authorizing Registration (Revised April 2009) is discontinued and all unused CARs which are still in the in the possession of the Chief, Administrative and Human Resource Management Division (AHRMD) and Revenue District Officers (RDOs)/Large Taxpayers Division Chief shall be surrendered and duly accounted for to the Chief, Accountable Forms Division (AFD).