18/07/2026
An Electronic Certificate Authorizing Registration (eCAR) must still be released to the taxpayer involved in a property transfer even if there’s no proof yet that VAT on the sale has been paid.
The processing office will coordinate with the Revenue District Office (RDO) that covers the seller’s area to verify and assess any VAT obligations, following proper procedures for tax evaluation.
(Reference: BIR Memorandum Circular No. 75‑2026)
What is an eCAR?
An eCAR is an official document issued by the Bureau of Internal Revenue (BIR) confirming that a property transfer has been declared and that all related taxes have been settled.
These include:
• Capital Gains Tax (CGT)
• Estate Tax
• Donor’s Tax
• Documentary Stamp Tax (DST)
The eCAR system ensures that every property transaction is properly recorded and compliant with Philippine tax laws — protecting both buyers and sellers.
Learn more, on how our team, can help you with all your real estate transactions, send us a message for a free consultation.
