Prescribing the Use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties)

May 12, 2014 REVENUE MEMORANDUM CIRCULAR NO. 040-14 SUBJECT : Prescribing the Use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties) TO : All Internal Revenue Officials, Employees and Others Concerned In line with the Bureau's continuing initiatives to strengthen internal control toward data integrity, the manual issuance of Certificate Authorizing Registration (CAR) shall be discontinued upon the rollout of the Electronic CAR (eCAR) System in the Revenue District Offices (RDOs)/Large Taxpayers (LT) Audit Divisions. Once the eCAR System is in place in the respective RDOs/LT Audit Divisions, only eCARs per BIR Form Nos. 2313-R and 2313-P, January 2013 version, (Annexes "A" and "B") printed in a security paper, an accountable form with enhanced security features and barcode shall be generated and issued. The same information appearing on the manually issued CARs shall be reflected in the eCAR. Under the eCAR System, one (1) eCAR covering one real property shall be issued. Thus, there will be as many eCARs as there are real properties to be transferred. However, for transactions involving transfers of personal properties, one (1) eCAR may be issued covering the transfer of more than one (1) personal property. For transfers of real properties, the concerned Register of Deeds (RD) shall not accept manually issued CARs upon the roll out of the eCAR System. However, manually issued CARs issued within one year before the roll out date are still valid for presentation by taxpayers to the RD. For this purpose, the concerned Revenue District Officers shall furnish the Register of Deeds with a list of the said manually issued CARs. HIaAED Initially, the eCAR System shall be rolled out on May 19, 2014 in the RDOs under the jurisdiction of Revenue Region No. 1-Calasiao, Pangasinan. The Bureau of Internal Revenue (BIR) shall announce at a later date the roll out of the System in the other BIR Offices. Hence, RDOs/LT Audit Divisions where the eCAR System is not yet available shall continue to issue manually prepared CARs based on existing revenue issuances. All concerned revenue officials are hereby enjoined to strictly comply with this directive and to give this Circular as wide a publicity as possible. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A Certificate Authorizing Registration (CAR) (For Transaction Involving Transfer of Real Properties) Certificate Authorizing Registration (CAR) (For Transaction Involving Transfer of Personal Properties)