As part of ease of doing business with regards of the Certificate Authorizing Registration (eCAR) being issued by the Bureau of Internal Revenue (BIR), Revenue Regulations (RR) No. 12-2024 dated March 21, 2024 was published by the bureau, amending Section 5 and 6 of RR No. 3-2019, on the Validity of Certificate Authorizing Registration (eCAR) and it Revalidation.
SECTION 3. AMENDMENTS
Section 5 and 6 of RR No. 3-2019 are hereby amended to read as follows:
"SEC. 5 - VALIDITY OF eCAR - The eCAR shall be valid from the date of its issuance until such time that it is presented to the concerned Registry of Deeds (RD)."
"SEC. 6 - REVALIDATION - Only CARs issued outside of the BIR's eCAR System, if any, shall be allowed for revalidation.
Please refer: https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%2012-2024.pdf of the full text of RR No. 12-2024.
