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Revenue Regulations · RR

RR 12-2024

To amend pertinent provisions of RR No. 3-2019 — specifically Sections 5 and 6 on the validity of the eCAR and its revalidation — which prescribed the use of the eCAR System.

Bureau of Internal RevenueIndependent research copy
Document type
RR
Number
12
Year
2024
Text quality
Not specified

Document text

Reference copy · verify against the official source
Revenue Regulations No. 12-2024 (June 20, 2024) amends Sections 5 and 6 of RR No. 3-2019 on the Certificate Authorizing Registration (eCAR). Under the amendment, an eCAR is valid from the date of its issuance until it is presented to the concerned Registry of Deeds (RD). Only CARs issued outside the BIR's eCAR System, if any, may be revalidated. eCARs issued through the BIR's eCAR System linked to the Land Registration Authority PHILARIS-RD System remain valid and no longer require revalidation even if presented to the RD beyond the specified validity period.