REVENUE MEMORANDUM CIRCULAR NO. 3-2007 issued on January 17, 2007 publishes the full text of Memorandum Order No. 233 dated December 11, 2006 issued by President Gloria Macapagal-Arroyo directing the Land Registration Authority (LRA), through the concerned Register of Deeds (RDs), to annotate in the Transfer Certificate of Title (TCT) the serial number of the Certificate Authorizing Registration (CAR) issued by the Bureau of Internal Revenue (BIR), the date of its issuance, the Revenue District Office (RDO) Number of the district office that issued the CAR, the name of the Revenue District Officer who signed the CAR and the taxes paid. This shall be an indispensable requirement prior to the issuance of a TCT by the RDs.

          The additional annotation requirement shall allow the verification and back- checking of tax payments and shall ensure that transfer tax payments are paid as a precondition to issuance of titles covering transfers of Original, Condominium and Transfer Certificates of Title of real properties sought to be registered with the RDs.