The Revenue Memorandum Circular No. 28-2015 was issued by the BIR of the Joint Memornadum Circular between the Bureau of Internal Revenue (BIR) and Land Registration Authority (LRA) signed on April 6, 2015 in Quezon City, Metro Manila, Philippines.
The circular shall cover all transactions involving transfer of real properties processed in the Registries of Deeds requiring the presentation of the eCAR, which shall be automatically verified using the 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 for the issuance of the eCAR.
The eCAR verification follows the general guidelines listed below:
1. BIR shall provide LRA with data relevant to an eCAR by directly updating LRA-BIR eCAR Database;
2. BIR shall issue an eCAR only after successfully updating the LRA-BIR eCAR Database;
3. The eCAR shall contain a barcode, which shall be scanned at the Registry of Deeds for verification, after the 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 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.
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2028-2015.pdf of the full text of RMC No. 28-2015.
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