RMC No. 40-2014 — Prescribes the use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties) Digest | Full Text | Annex A | Annex B

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City

May 12, 2014

REVENUE MEMORANDUM CIRCULAR NO. 40-2014

SUBJECT: Prescribing the Use of Electronic Certificate Authorizing Registration

Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties) (BIR Form No. 2313-R for Transaction Involving Transfer of Real

TO All Internal Revenue Officials, Employees and Others Concerned

integrity, the manual issuance of Certificate Authorizing Registration (CAR) shall be discontinued upon the rollout of the Electronic CAR (eCAR) System in the Revenue District Offices (RDOs)/Large Taxpayers (LT) Audit Divisions. In line with the Bureau's continuing initiatives to strengthen internal control toward data

eCARs per BIR Form Nos. 2313-R and 2313-P, January 2013 version, (Annexes "A" and "B) printed in a security paper, an accountable form with enhanced security features and barcode shall Once the eCAR System is in place in the respective RDOs/LT Audit Divisions, only

be generated and issued. The same information appearing on the manually issued CARs shall be reflected in the eCAR. Under the eCAR System, one (1) eCAR covering one real property shall be issued. Thus, there will be as many eCARs as there are real properties to be transferred. However. for transactions involving transfers of personal properties, one (1) eCAR may be issued covering the transfer of more than one (1) personal property.

RD. For this purpose, the concerned Revenue District Officers shall furnish the Register of Deeds manually issued CARs upon the roll out of the eCAR System. However, manually issued CARs issued within one year before the roll out date are still valid for presentation by taxpayers to the with a list of the said manually issued CARs. For transfers of real properties, the concerned Register of Deeds (RD) shall not accept

jurisdiction of Revenue Region No. 1 -- Calasiao, Pangasinan. The Bureau of Internal Revenue (BIR) shall announce at a later date the roll out of the System in the other BIR Offices. Hence, RDOs/LT Audit Divisions where the eCAR System is not yet available shall continue to issue manually prepared CARs based on existing revenue issuances. Initially, the eCAR System shall be rolled out on May 19, 2014 in the RDOs under the

and to give this Circular as wide a publicity as possible. All concerned revenue officials are hereby enjoined to strictly comply with this directive

KIM S. JACINTO-HENARES (Original Signed)

Commissioner of Internal Revenue

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