Revenue Memorandum Circular No. 28-2015 ( Automated eCARs )

bir 4 r tax

hello everyone,

here’s Revenue Memorandum Circular No. 28-2015 from the Bureau of Internal Revenue re eCAR for your reference.

please take the time to read as it may save you time and money.

thank you and a Blessed Sunday to All …


 Tax Alert No. 29 [Revenue Memorandum Circular No. 28-2015 dated 17 April 2015]
Implementation and use of LRA’s PHILARIS for automated verification of eCARs
 Dear Clients and Friends:Please be informed that the Commissioner of Internal Revenue (“CIR”) has issued Revenue Memorandum Circular No. 28-2015 dated 17 April 2015 publishing the full text of the Joint Memorandum Circular between the Bureau of Internal Revenue (“BIR”) and Land Registration Authority (“LRA”) on the implementation and use of the LRA’s Philippine Land Registration and Information System (“PHILARIS”) for the automated verification of Electronic Certificate Authorizing Registration (“eCAR”). This Joint Memorandum Circular (“the Circular”) covers all transactions involving transfers of real properties before the Registries of Deeds (“RD”) and discusses the operating procedures and guidelines of the BIR and LRA in respect of the issuance and usage of eCARs.The salient portions of the Circular are as follows:
1.        BIR shall provide the LRA with data relevant to an eCAR to be issued by directly updating the LRA-BIR eCAR Database. An eCAR shall only be issued by the BIR after the LRA-BIR eCAR database is updated.
2.        The eCAR shall contain a barcode after entry into the Electronic Primary Entry Book as a supporting document of a transaction.
3.        Only transactions with validated eCARs shall be approved by the RD.
4.        Offices that are yet to implement the eCAR system shall continue to manually prepare and issue CARs.
5.        There should be one eCAR per title in case of registered land and/or improvement(s) and one eCAR per tax declaration.
6.        All CARs issued within one year prior to the implementation of the eCAR system are still valid for presentation. Manually-issued CARs that are outstanding but not yet presented to the RD shall no longer be valid for presentation and shall be replaced with an eCAR.
7.        For estate and donor’s taxes on transfers of real properties, eCARs shall be issued by the RDO having jurisdiction over the domicile/residence of the decedent/donor. For non-resident decedents/donors, eCARs shall be issued by RDO 39 – South Quezon City.
8.        Any subsequent modification by the BIR of an eCAR that has been entered in and verified by the RD shallnot affect any transaction already approved by the RD.

This Circular shall take effect upon publication in a newspaper of general circulation. As of the issuance of this tax alert, the Circular has not yet been published.

You may access the full version of this Circular through the BIR website.  (  )

Robert G. Sarmiento Properties
Professional Affiliation :
Real Estate Broker’s Association of the Philippines
President, Greenhills Chapter 2008-2009
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