Revenue Memorandum Circular No. 40 - 2014 dated 12 May 2014

23 May 2014

The Commissioner of Internal Revenue (“CIR”) has issued Revenue Memorandum Circular (“RMC”) No. 40-2014 dated 12 May 2014 prescribing the use of electronic Certificate Authorizing Registration (“CAR”) for transactions involving transfer of real and personal properties.

Under the RMC, only eCARs (BIR Form Nos. 2313-R and 2313-P) printed in a security paper shall be generated and issued once the eCAR system is in place. One (1) eCAR shall be issued for each real property transferred while one eCAR may cover several personal properties.

For transfer of real property, the concerned Register of Deeds (RD) shall not accept manually issued CARs upon roll out of the eCAR System except those issued within one year before the roll out date. For this purpose, the concerned Revenue District Officers shall furnish the Register of Deeds with a list of the said manually issued CARs.

The existing requirement for manual CAR shall be discontinued upon full roll out of the eCAR in Revenue District Offices and the Large Taxpayers Audit Divisions. Initially, the eCAR System shall be rolled out on 19 May 2014 in the RDOs under the jurisdiction of Revenue Region No. 1 – Calasiao, Pangasinan while the schedule for the other BIR offices shall be announced at a later date. BIR offices where the eCAR system is not yet available shall continue to issue manually prepared CARs.