Title
Supreme Court
Submission of CAR/ECAR List to Register of Deeds
Law
Bir Revenue Memorandum Order No. 10-2015
Decision Date
Mar 24, 2015
To combat the transfer of real property ownership without proper tax payment, all Revenue District Officers must submit a weekly list of valid Certificates Authorizing Registration (CARs/eCARs) to the Register of Deeds, ensuring that any unlisted certificates are deemed spurious.

Q&A (BIR Revenue Memorandum Order No. 10-2015)

The primary objective is to prevent the transfer of ownership of real properties without the proper and accurate payment of transfer taxes and to stop the usage of spurious Certificate Authorizing Registration (CAR) and electronically issued CARs (eCARs) for such transfers.

The initial list should follow the format prescribed in Annex A, and the weekly lists should follow the format prescribed in Annex B of the Order.

The Order took effect immediately upon issuance on March 24, 2015.

The BIR/LRA CAR Verification System will serve as the final platform after which weekly submissions will no longer be necessary once it has been implemented.


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