June 30, 2024 – In a move to simplify the process of real property transactions, the Bureau of Internal Revenue (BIR) has abolished the five-year expiration date for electronic Certificates Authorizing Registration (eCARs). This change is implemented under Revenue Regulation (RR) No. 12-2024, which takes effect on July 5, 2024.
Previously, eCARs – a BIR-issued document that verifies the payment of property taxes and allows the transfer of ownership – were only valid for five years. Taxpayers who failed to present the eCAR within that timeframe were required to request a reissuance, causing unnecessary burden and delay.
“The eCAR is now valid until its presentation to the Registry of Deeds (RD),” said BIR Commissioner Romeo Lumagui Jr. “We have removed the five-year validity period for the benefit of taxpayers. Under the Ease of Paying Taxes Act, the BIR aims to be a service-oriented agency, and this change reflects that commitment.”
The new regulation applies only to eCARs issued electronically. Non-electronic CARs, obtained outside the eCAR system, will still require revalidation if necessary.
This reform streamlines the process for property registration and reduces administrative hurdles for taxpayers. It aligns with the government’s initiative to make tax compliance more convenient and less time-consuming.