REVENUE MEMORANDUM CIRCULAR NO. 28-2015 issued on May 19, 2015 publishes the full text of the Joint Circular between the Bureau of Internal Revenue (BIR) and Land Registration Authority (LRA), which defines the rules and procedures in the implementation of the LRA-BIR eCAR Verification System.
     The Circular shall cover all transactions involving transfer of real properties processed in the Registries of Deeds requiring the presentation of the electronic Certificate Authorizing Registration (eCAR), which shall be automatically verified using the Philippine Land Registration and Information System (PHILARIS) prior to the processing of a transfer transaction.
     The automated verification of the eCAR shall be implemented in the Registries of Deeds already using the PHILARIS for transaction processing, and where the corresponding BIR office has started using the BIR eCAR System in the issuance of the eCAR.
         The eCAR verification follows the general guidelines listed below:

1. 1. 1. 1. BIR shall provide LRA with data relevant to an eCAR by directly updating the LRA- BIR eCAR Database;
         2. BIR shall issue an eCAR only after successfully updating the LRA-BIR eCAR Database;
         3. The eCAR shall contain barcode, which shall be scanned at the Registry of Deeds for verification, after entry into the Electronic Primary Entry Book of the eCAR as a supporting document of a transaction;
         4. The eCAR presented shall be automatically validated against the data provided by the BIR in the LRA-BIR eCAR Database, and only transactions that have validated eCARs shall be approved by the Registry of Deeds; and
         5. LRA shall provide BIR relevant data relating the eCAR to its corresponding Certificate of Title.