REVENUE MEMORANDUM CIRCULAR NO. 133-2024 issued on December 18, 2024, amends certain provisions of Revenue Memorandum Circular No. 56-2024, particularly the venue for the processing and issuance of Electronic Certificate Authorizing Registration (eCAR) for transactions pertaining to sale of personal property, which shall now read as follows:

“b. Sale of personal property – RDO where the Taxpayer Identification Number (TIN) of the seller/transferor is registered or RDO which has jurisdiction over the residence of the seller/transferor.”