Guide on BIR eCAR Requirements You MUst Submit to the Bureau
BIR ECAR REQUIREMENTS – Here are the documents needed in applying for the issuance of an eCAR for the sale of a real property.
One of the most beneficial accomplishment you can ever have is getting a house of your own. In this way, it is an assurance that you and your family will always have a home you can call yours. It requires not only a huge amount for the purchase but as well as hardwork in the processing of documents.
In buying a house, there are a lot of documents that you must process to ensure a successful transfer of the title of the property. One of the documents that you must obtain is the Electronic Certificate Authorizing Registration or more popularly called eCAR. It is issued by the Bureau of Internal Revenue (BIR).
The Electronic Certificate Authorizing Registration or more popularly called eCAR is processed by the seller of the property but, as the buyer, there are documents that will come from you like the details of your TIN ID. There are general BIR eCAR requirements but there may be additional documents that will be asked by the bureau.
The eCAR is one of the requirements in the next step which is the transfer of the title at the Register of Deeds or ROD. There is a transfer of title fee that must be paid in the next phase.
To process the Electronic Certificate Authorizing Registration, here are the mandatory BIR eCAR requirements the seller must prepare and submit:
- TIN of Seller/s and Buyer/s ;(One (1) original copy for presentation only)
- 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)
- 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)
- 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)
- 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)
- Official Receipt/Deposit Slip and duly validated return as proofs of payment of taxes; (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)
The Bureau of Internal Revenue may be seeking for additional documents on a case-to-case basis. Here are the other additiona BIR eCAR requirements is possible:
- 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)
- Location Plan/Vicinity map if zonal value cannot be readily determined from the documents submitted; (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)
