RR No. 12-2024 — Amending Sections 5 and 6 of RR No. 3-2019 on the validity of Certificate Authorizing Registration and its revalidation (Date Posted: June 20, 2024) Effectivity Date: July 5, 2024

R BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNAL REVENUE tnTityT ID:0A JUN 20 2024

gU 1f RECORDS MGT. DIVISION REVENUE REGULATIONS NO._/ Z-- 2024

SUBJECT: Amending Sections 5 and 6 of Revenue Regulations (RR) No. 3-2019, on the Validity of Certificate Authorizing Registration (eCAR) and its Revalidation

TO: All Internal Revenue Officials, Employees and Others Concerned

DATE: March 21, 2024

SECTION 1. BACKGROUND

the transfer of property was reported and that all necessary taxes were paid in full by the taxpayer. Revenue (BIR) allows the Land Registration Authority (LRA) to transfer ownership of real properties resulting from sale, donation and other mode of transfers. The CAR is issued by the BIR as a proof that The Certificate Authorizing Registration (CAR) being issued by the Bureau of Internal

PHILARIS-RD System) to validate the pertinent data needed to proceed with the processing and issuance of a new property title. eCAR has an embedded barcode, which is being used by the Land Registration Authority System (LRA BIR is currently issuing Efectronic CAR (eCAR) with a validity period of five (5) years. The

amended to remove the five (5) year validity of eCAR. thus concerned parties have to request for the reissuance of the eCAR, thereby resulting to additional cost on the part of the taxpayer and work load on the part of the processing office. This is the reason why the current provisions of RR No. 3-2019 issued on March 28, 2019 relative to eCAR's validity is However, not all eCARs issued by the BIR are presented within the five (5) year validity period.

SECTION 2. SCOPE

Internal Revenue Code of 1997, as amended, these Regulations are hereby promulgated in order to amend pertinent provisions of RR No. 3-2019, which prescribed the use of eCAR System. Pursuant to the provisions of Section 244 in relation to Sections 58(E), 95 and 97 of the National

SECTION 3. AMENDMENTS

Sections 5 and 6 of RR No. 3-2019 are hereby amended to read as follows: "SEC. 5 -VALIDITY OF eCAR - The eCAR shall be valid from the date of its issuarce until such time that it is presented to the concerned Registry of Deeds (RD)."

"SEC. 6 - REVALIDATION -- Only CARs issued outside of the BIR's eCAR System, if any, shall be allowed for revalidation.

SECTION 4. TRANSITORY PROVISIONS

System shall remain to be valid and will no longer require revalidation even if the same is presented to the RD beyond the specified validity period. Ail eCARs issued through the BIR's eCAR System which is linked to the LRA PHILARIS-RD

SECTION 5. REPEALING CLAUSE

Regulations are hereby repealed, amended or imnodified accordingly. Any rules and regulations, issuances or parts thereof inconsistent with the provisions of these

SECTION 6. EFFECTIVITY

general circulation. These Regulations shall take`effect fifteen (15) days after its publication in a newspaper of

Secretary of Finance KLPHE.FCTO

Recommended Approval: MAY 16 2824

c hissioner of Internal Revenue GUIFJR

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BUREAU OF INTERNAL REVENUE NnNTYYTi 1b:h kw JUN 20 2024

RECORDS MGT. DIVISION VGI