REVENUE MEMORANDUM CIRCULAR NO. 42-2014 issued on May 21, 2014 issues clarification on the Electronic Certificate Authorizing Registration (eCAR) Forms prescribed under Revenue Memorandum Circular (RMC) No. 40-2014. 

          BIR Form Nos. 2313-R Certificate Authorizing Registration (CAR) (For Transaction Involving Transfer of Real Properties) and 2313-P (For Transaction Involving Transfer of Personal Properties) previously attached as Annexes A and B, respectively, in RMC No. 40-2014 are sample eCAR forms for transactions subject to Capital Gains Tax, Documentary Stamp Tax and Donor’s Tax. The body/contents of the electronically generated CAR may vary depending on the nature and circumstancessurrounding the transactions and the applicable taxes.