The bureau has issued Revenue Memorandum Order (RMO) No. 55-2016 amending certain provisions of RMO No. 15-2003, as amended by RMO No. 22-2016, relative to the Processing of Electronic Certificate Authorizing Registration (eCAR) and its Signatories.
It is stated in the RMO under Section III Policies and Guidelines, Item No. 6 of RMO No. 22-2016 is likewise amended to read as follows:
"6. eCARs shall have a validity of three (3) years reckoned from the date of issuance for purposes of presenting the same to the Registry of Deeds. Xxx. The LT Division Chief/RDOs or ARDOs shall issue a new eCAR to the taxpayer in case the latter fails to present the eCAR to the Registry of Deeds within the three (3) year validity period. Xxx."
Please refer: http://www.bir.gov.ph/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202016/RMO%20No.%2055-2016.pdf of the full text of RMO No. 55-2016.