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.

Law Summary

Policies and Guidelines

  • All Revenue District Officers (RDOs) must provide the Register of Deeds (RD) with a list of manually and electronically issued CARs/eCARs still valid for transfer as of March 20, 2015.
  • The initial list must follow the format prescribed in Annex A and be submitted on or before March 27, 2015.
  • Starting March 23, 2015, RDOs must submit weekly lists of all manually and electronically issued CARs/eCARs to their respective RDs using the format in Annex B.
  • The weekly lists are to be submitted to RDs on the following working day after each week.
  • These weekly submissions shall continue until the BIR/LRA CAR Verification System (CVS) is fully implemented.
  • Upon receipt, the RD must forward both hard and soft copies of the weekly lists to the Offices of the Deputy Commissioners of the Operations Group and the Legal and Inspection Group the day after receipt.
  • CARs not included in these lists are deemed spurious and not issued by the Bureau of Internal Revenue.

Effectivity

  • The Order takes immediate effect upon issuance by the Commissioner of Internal Revenue.

Analyze Cases Smarter, Faster
Jur is a legal research platform serving the Philippines with case digests and jurisprudence resources. AI digests are study aids only—use responsibly.

About Privacy Terms