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8box Solutions Inc.

4_20230710_150500_0001

Contact Number: 09369340340
Email: sales@8box.solutions

REVENUE MEMORANDUM CIRCULAR NO. 40-2014 issued on May 15, 2014 prescribes the use of Electronic Certificate Authorizing Registration (eCAR) (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties).

        The manual issuance of Certificate Authorizing Registration (CAR) shall be discontinued upon the rollout of the eCAR System in the Revenue District Offices (RDOs)/Large Taxpayers (LT) Audit Divisions.

         Initially, the eCAR System shall be rolled out on May 19, 2014 in the RDOs under the jurisdiction of Revenue Region No. 1 – Calasiao, Pangasinan. The BIR shall announce at a later date the rollout of the System in other BIR Offices. Hence, RDOs/LT Audit Divisions where the eCAR System is not yet available shall continue to issue manually prepared CARs based on existing revenue issuances.

           Once the eCAR System is in place in the respective RDOs/LT Audit Divisions, only eCARs per BIR Form Nos. 2313-R and 2313-P, January 2013 version, printed in a security paper, shall be generated and issued. The same information appearing on the manually issued CARs shall be reflected in the eCAR.

             Under the eCAR System, one (1) eCAR covering one real property shall be issued. Thus, there will be as many eCARs as there are real properties to be transferred. However, for transactions involving transfers of personal properties, one (1) eCAR may be issued covering the transfer of more than one (1) personal property.

             For transfers of real properties, the concerned Register of Deeds (RD) shall not accept manually issued CARs upon the roll out of the eCAR System. However, manually issued CARs issued within one (1) year before the roll out date are still valid for presentation by taxpayers to the RD. For this purpose, the concerned Revenue District Officers shall furnish the RD with a list of the said manually issued CARs.