Guide on BIR eCAR Requirements for Application Process
BIR ECAR REQUIREMENTS – Here are the documents needed in applying for the issuance of the Electronic Certificate Authorizing Registration.
Undeniably, the process for the transfer of the title of a property is a quite long and tedious process. There are several documents that you need to comply with as every step has its own requirements.
The responsibility for the processing of the trasfer of the title of a property is shared by the seller and the buyer of the property. The same goes with the fees.
There are several title transfer fees that must be paid to ensure the transfer of the ownership of the property under a new name. One of these is the capital gains tax for the issuance of the Electronic Certificate Authorizing Registration or eCAR.
The eCAR is required by the Register of Deeds or the Land Registration Authority (LRA) for the process of the transfer of title of a property. It is issued by the Bureau of Internal Revenue, more popularly called BIR.
Apart from the payment of the capital gains tax which is often shouldered by the seller of the property, there are BIR eCAR requirements that must be submitted to the tax-collecting bureau to process the issuance of the document needed for title transfer.
It is often the seller of the property that gathers the BIR eCAR requirements and submits it to the Bureau of Internal Revenue for the process of the eCAR. Here are the documents needed:
- TIN of Seller/s and Buyer/s ;(One (1) original copy for presentation only)
- Certified True Copy/ies of the Tax Declaration at the time or nearest to the date of the transaction issued by the Local Assessor’s Office for land and improvement; (One (1) original copy and two (2) photocopies)
- Notarized Deed of Absolute Sale/ Deed of Transfer but only photocopied documents shall be retained by BIR; (One (1) original copy and two (2) photocopies)
- Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued by the Assessor’s Office, if applicable; (One (1) original copy and two (2) photocopies)
- Certified True Copy/ies of Original/ Transfer/ Condominium Certificate/s of Title (OCT/TCT/CCT); (One (1) original copy and two (2) photocopies)
- Duly notarized Special Power of Attorney (SPA) from the transacting party/ies if the person signing is not one of the parties to the Deed of Transfer; (One (1) original copy and two (2) photocopies)
- Secretary’s Certificate or Board Resolution, approving the sale/transfer of the real property and indicating the name and position of the authorized signatory to the Deed of Sale/Assignment, if the seller/transferor is a corporation. (One (1) original copy and two (2) photocopies)
- Official Receipt/Deposit Slip and duly validated return as proofs of payment of taxes; (One (1) original copy and two (2) photocopies)
Aside from the aforementioned BIR eCAR requirements, there might be additional requirements on certain basis. The following documents may be required:
- Special Power of Attorney (SPA), if the person transacting/processing the transfer is not a party to the transaction; (One (1) original copy and two (2) photocopies)
- Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative, if tax exempt; (One (1) original copy and two (2) photocopies)
- Certification from the Philippine Consulate or Hague Apostille Convention (if executed abroad); (One (1) original copy and two (2) photocopies)
- Location Plan/Vicinity map if zonal value cannot be readily determined from the documents submitted; (One (1) original copy and two (2) photocopies)
- Such other documents as may be required by law/rulings/regulations/etc. (One (1) original copy and two (2) photocopies)
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