Professional Documents
Culture Documents
21.)
What
is
a
Certificate
Authorizing
Registration?
Certificate
Authorizing
Registration
(CAR)
is
a
certification
issued
by
the
Commissioner
or
his
duly
authorized
representative
attesting
that
the
transfer
and
conveyance
of
land,
buildings/improvements
or
shares
of
stock
arising
from
sale,
barter
or
exchange
have
been
reported
and
the
taxes
due
inclusive
of
the
documentary
stamp
tax,
have
been
fully
paid.
With
the
implementation
of
the
Electronic
Certificate
Authorizing
Registration
(eCAR)
System,
the
CAR
shall
now
be
electronically
generated.
22.)
What
is
eCAR
System?
eCAR
stands
for
Electronic
Certificate
Authorizing
Registration.
A
web-based
facility
that
automates
the
generation
of
CAR
with
barcode,
eCAR
will
also
enable
electronic
linkage
between
the
BIR
and
the
Land
Registration
Authority.
(Participant
Guide)
eCARs
shall
have
a
validity
of
one
(1)
year
from
date
of
issue.
For
other
manually
issued
CARs
that
are
outstanding
and
not
yet
presented
to
the
Register
of
Deeds,
i.e.,
CARs
more
than
one
(1)
year
from
the
date
of
issuance
which
are
due
for
revalidation
and
expired
CARs
which
are
more
than
two
(2)
years
from
the
date
of
issuance,
are
not
anymore
valid
for
presentation
to
the
Registry
of
Deeds.
The
said
CARs
shall
be
replaced
with
an
eCAR
by
the
concerned
Revenue
District
Offices
or
Large
Taxpayers
Divisions.
A
certification
fee
shall