BIR publishes RR 12-2024, effectively removing the 5-year validity of the certificate authorizing registration


An eCAR is a document issued by the Bureau of Internal Revenue (BIR), confirming tax payments related to property transfers. Previously, under RR 3-2019, eCARs were valid for five years from the date of issuance. Beyond the prescribed period, an eCAR is deemed permanently expired and has no force and effect. However, taxpayers may request re-issuance from the BIR to replace the expired eCARs. Provided that taxpayers shall pay the related costs, which can be a financial burden.

To ease the burden of the taxpayers, the BIR issued RR 12-2024 amending Sections 5 and 6 of RR 9-2019 or the five-year validity of the eCAR and its revalidation. Currently, the eCARs issued to taxpayers shall be valid from the date of its issuance until it is presented to the concerned Registry of Deeds. The BIR also amended the revalidation criteria only CARs issued outside of the BIR’s eCAR System are allowed for revalidation.

This Revenue Regulation took effect on July 5, 2024, 15 days after its publication.

Please be guided accordingly.


P&A Grant Thornton

Certified Public Accountants


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