REVENUE REGULATIONS NO. 3-2019 issued on March 28, 2019 prescribes the use of Electronic Certificate Authorizing Registration (eCAR) System relative to transactions involving registration and transfer of real and personal properties pursuant to Section 5(B) of the National Internal Revenue Code (NIRC) of 1997, as amended, and in relation to Sections 58(E), 95 and 97 of the same Code. The Regulations mandate the Land Registration Authority to use the eCAR System with barcode developed and owned by the BIR as agreed in a Memorandum of Agreement circularized through Revenue Memorandum Circular No. 28-2015. The BIR is likewise obligated to upload its data to LRA using the Philippine Land Registration and Information System (PHILARIS) of the latter. Both systems of the BIR and LRA are linked to make use of the LRA-BIR eCAR Verification System (LRA-BIR-CVS), which is now available nationwide. The eCAR System with barcode in the meantime, however, is limited to the use of BIR and LRA until such time that all LGUs, banks and other entities processing the transfer of properties are ready with their systems to link with the BIR eCAR System in the future. The eCAR system replaces the manually-prepared Certificate Authorizing Registration (CAR). The eCAR shall have a system-generated Barcode Reference Number (BRN) printed (below a barcode) on an accountable security paper. There shall be issued one (1) eCAR per title in case of registered land and/or improvement/s, and one (1) eCAR for each tax declaration, in case of unregistered land and/or improvement/s. A separate eCAR shall be issued for all personal properties. A system-generated information, such as eCAR number, date of eCAR issuance, amount paid, date of payment and signature of the authorized signatory of eCAR shall be indicated or stamped on the reverse side of each page of the original copies of the transfer document, e.g., Deed of Sale, Deed of Exchange, Deed of Donation, Deed of Extrajudicial Settlement of Estate, etc. The Provincial, City and Municipal Assessor’s Offices of all LGUs, banks, and other issuers of Stock Certificates, Bonds and other similar Paper Securities are mandated to accept only the eCAR printed and issued by the BIR from the said System before any transfer of ownership is changed to the new owner. The eCAR shall have a validity of five (5) years reckoned from date of issuance, for purposes of presenting the same to the Register of Deeds (RD). Otherwise, the eCAR shall be deemed permanently expired and, therefore, of no force and effect. A new eCAR may be generated and issued upon request of the taxpayer for the re-issuance of a new eCAR to replace the expired eCAR. All manually-issued CARs that are either due for revalidation or has not been presented to the RD within the validity period and manually issued-CARs with partial transfer of properties as prescribed in existing BIR issuances are considered expired manual CARs already and, as such, shall no longer be valid for presentation to the RD. The said CARs shall be replaced with an eCAR by the concerned Revenue District Officer or Large Taxpayers Division who issued the CAR upon presentation of the expired manual CAR. Pursuant to the TRAIN Law, the Commissioner of Internal Revenue is authorized to obtain, on a regular basis, both financial and non-financial information from persons and offices. Accordingly, the BIR shall obtain any information related to the payment of taxes on all transfer of property made with the LRA and RDs. No registration of any deed or instrument resulting in the transfer of ownership of real property shall be allowed by the RD unless the Commissioner or his duly authorized representative has issued the corresponding eCAR that has been properly verified under LRABIR-CVS. Accordingly, the RD shall inscribe on the newly-issued Transfer Certificate of Title (TCT) the following information: a) eCAR Number; b) Date of Issuance of eCAR; c) Revenue District Office (RDO) Number; and d) Amount and date of payment per tax type. An eCAR duly-issued by the BIR and retrieved by the RD from the LRA-BIR eCAR database, whether for taxable or tax-exempt transactions, shall be the basis for the RD to effect the transfer. Any eCARs not in the database are deemed spurious and not issued by the BIR, hence, transfer of the property should not be effected. For transactions involving Estate or Donor’s Tax on which the eCARs are issued by the Revenue District Office (RDO) having jurisdiction over the place where the donor is domiciled at the time of donation or where the decedent is domiciled at the time of his death, the RDs who have jurisdiction over the property shall no longer require the eCAR to be authenticated or countersigned by the issuing RDO. The provision shall no longer apply to non-resident decedents/donors whose eCARs are issued by RDO No. 39-South Quezon City. No deed, conveyance, mortgage, lease or other voluntary instruments affecting unregistered land shall be valid except as between the parties thereto, unless such instrument shall have been registered in the book of Unregistered Property of the RD. Thus, no Tax Declaration shall be issued in the name of the new owner by the Provincial, City, Municipal Assessor’s Office concerned unless proof is presented thereby that the said instrument had already been registered with the RD. For both manual and automated processing of Tax Declaration, for titled and untitled real properties, pursuant to Office of the President’s Administrative Order No. 186, it shall be the duty of Provincial City or Municipal Assessors to indicate at the back/reverse side of the newly-issued Tax Declaration the following information contained in the eCAR: a) eCAR Number; b) Date of Issuance of eCAR; c) Amount and Date of payment per tax type; and d) RDO Number. The Tax Identification Number (TIN) of the transferee shall, however, be indicated on the face of the newly-issued Tax Declaration. Subsequent updates of the Tax Declaration without change in ownership shall require the carry-over of the information contained in the previous version of the Tax Declaration. Moreover, Provincial, City or Municipal Assessors shall be required to submit quarterly summary reports, within 30 days after the end of the calendar quarter, to the concerned Office of the Regional Director of the BIR, copy furnished the Assessment Performance Monitoring Division (APMD) of the BIR National Office, who shall cascade to the RDO having jurisdiction over the Province, City or Municipality of all transfers effected by its Office showing the following information: a. Tax Declaration Number of new Tax Declaration issued; b. Tax Declaration Number of Tax Declaration cancelled; c. Transfer Certificate of Title (TCT) No. for titled properties; d. eCAR Number; e. Date of issuances of eCAR; f. TIN of Transferor; g. Name of Transferor; h. TIN of Transferee; i. Name of Transferee; j. Area of the real property transferred; k. Location of the real property transferred; l. Classification of the property transferred indicating the specific area per classification in case of multiple classifications; m. Type of taxes paid (Capital Gains Tax, Estate Tax, Donor’s Tax,…); n. Amount and date of payment per tax type; o. Official Receipt Number/Validation Number; p. Official Receipt date/Validation Date; and q. Remarks.