Guide on BIR eCAR Requirements for Application Process
ECAR BIR REQUIREMENTS – You can check the list below for the documents needed to process the Electronic Certificate Authorizing Registration at the Bureau of Internal Revenue (BIR).
Whether you are selling or buying a residential property, it is important to be aware that there is a long process that awaits both the seller and the buyer. The documents have to be transferred to the new owner and part of the steps must be administered by the seller.
Not only the process in the transfer of the documents and in acquiring the requirements in every step is shared by the seller and the buyer but as well as the fees. There are several title transfer fees that must be paid during the processing duration.
One of the processing phases is the acquisition of the Electronic Certificate Authorizing Registration or eCAR. It is issued by the Bureau of Internal Revenue or more popularly called BIR.
The Electronic Certificate Authorizing Registration or briefly called eCAR is one of the documentary requirements in processing the title transfer at the Register of Deeds or the Land Transportation Authority, more popularly called LRA. Please be aware that it may take weeks before you can get the eCAR.
In processing for the eCAR, the capital gains tax must be paid. Most often in the Philippines, it is shouldered by the seller of the property. Aside from it, there are also other eCAR BIR requirements that must be prepared and submitted to BIR as part of the process for the title transfer.
Here are the eCAR BIR requirements that must be prepared and submitted to the tax-collecting agency to obtain the document needed for the title transfer. Kindly bring the original copies of these documents apart from the required 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)
- TIN of Seller/s and Buyer/s ;(One (1) original copy for presentation only)
- Certified True Copy/ies of Original/ Transfer/ Condominium Certificate/s of Title (OCT/TCT/CCT); (One (1) original copy and two (2) photocopies)
- 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)
- Official Receipt/Deposit Slip and duly validated return as proofs of payment of taxes; (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)
- 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)
- 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)
There might be additional documents that the Bureau of Internal Revenue (BIR) will be asking. Here are the eCAR BIR requirements that may be asked by the government agency in addition to the ones listed above:
- Location Plan/Vicinity map if zonal value cannot be readily determined from the documents submitted; (One (1) original copy and two (2) photocopies)
- 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)
- Certification from the Philippine Consulate or Hague Apostille Convention (if executed abroad); (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)
- Such other documents as may be required by law/rulings/regulations/etc. (One (1) original copy and two (2) photocopies)
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