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.

SOURCE: http://www.bir.gov.ph/index.php/tax-information/capital-gains-tax.html#cgt3 

Pag-IBIG Fund and the BIR agreed to work together in Electronic Filing of Tax Returns thru eBIRForms and Issuance of eCAR

The BIR has issued Revenue Memorandum Order (RMO) No. 28-2016 dated June 21, 2016 with regards to the Policies, Guidelines and Procedures Implementing the Memorandum of Understanding (MOU) between the Home Development Mutual Fund (HDMF) and the Bureau of Internal Revenue (BIR) in Electronic Filing of Tax Returns thru Electronic Bureau of Internal Revenue Form (eBIRForms) and the Issuance of Electronic Certificate Authorizing Registration (eCAR).

The HDMF or Pag-IBIG Fund and the BIR has agreed to provide the necessary support for the use of eBIRForms in the Pag-IBIG Fund's provident and housing loan program and issuance of eCAR.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202016/RMO%20No.%2028-2016.pdf to know more about the OBJECTIVES, GENERAL POLICIES, GUIDELINES AND PROCEDURES and the full text of RMO No. 28-2016.