How to Get a Certificate Authorizing Registration (CAR) from the BIR in the Philippines

Transferring real estate ownership in the Philippines requires securing a Certificate Authorizing Registration (CAR)—now issued electronically as an eCAR—from the Bureau of Internal Revenue (BIR). This certificate confirms that all taxes related to the transfer have been properly paid to the new owner, and is a prerequisite before the Registry of Deeds can transfer the title.

What Is a Certificate Authorizing Registration (CAR)?

A CAR/eCAR is an electronic document issued by the BIR to confirm that all applicable taxes have been paid for the transfer of ownership of a certain property, including:

Capital Gains Tax (CGT): Imposed on the gains pursued to have been realized by the seller from the sale,exchange, or other disposition of capital assets. A 6% Tax rate is imposed for Real Property.

Documentary Stamp Tax (DST): Taxes imposed on documents, instruments, loan agreements and papers evidencing the acceptance, assignment sale or transfer of an obligation, right or property incident thereto. Deeds of Sales, Conveyances, Donations of Real property (except grants, patents or original certification of adjudication issued by the government), are subject to DST at the rate of 1.5%. 

• ₱15 for the first P1,000; and

• ₱15 for each additional P1,000

which is computed based on the selling price or fair market value, whichever is higher. 

Under Revenue Regulation No. 3-2019, CARs are now issued as eCARs—digitally signed certificates with a barcode for easier validation. An eCAR has no expiration.

Step-by-Step Guide: How to Secure a CAR or eCAR

1. Prepare the Required Documents

Gather the following before filing:

• Notarized Deed of Absolute Sale (or other document proving transfer)

• Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT) – original or certified true copy

• Latest Tax Declaration (land and improvements)

• Valid IDs and TINs of both buyer and seller

• Previous CAR/eCAR, if applicable (i.e., if the property was previously transferred)

• Proof of payment of certification fee and loose Documentary Stamp Tax

• Approved ONETT Computation Sheet (OCS) of Tax Due

• Official receipts or other proofs of tax payment (e.g., BIR Revenue Official Receipt, validated bank slips, e-payment confirmation)

Additional documents (if applicable):

• Special Power of Attorney (SPA) – notarized with two photocopies, if filing through a representative

• Secretary’s Certificate or Board Resolution – if the seller is a corporation

• Certification from the Philippine Consulate or Apostille – if Deed of Sale or SPA was executed abroad

2. File BIR Forms for Tax Computation

Submit the following forms at the BIR Revenue District Office (RDO) that has jurisdiction over the property's location:

• BIR Form 1706 – Capital Gains Tax (CGT), if the property is a capital asset

• BIR Form 1606 – Creditable Withholding Tax (CWT), if the property is classified as an ordinary asset (applicable to real estate dealers, developers, or lessors)

• BIR Form 2000-OT – Documentary Stamp Tax (DST) for the deed of sale, donation, or transfer

You must file these before paying the taxes. The BIR will compute the correct amounts and issue a computation sheet or assessment notice.

3. Pay the Applicable Taxes

Taxes must be paid at Authorized Agent Banks (AABs) or the relevant BIR Revenue District Office (RDO):

• Capital Gains Tax (CGT): Pay within 30 days from the date of notarization of the Deed of Sale

• Documentary Stamp Tax (DST): Pay on or before the 5th day of the following month after notarization of the sale

• Creditable Withholding Tax (CWT): Payment timelines vary depending on transaction type

4. File Tax Returns and Submit All Requirements

Submit the completed forms, official receipts, and supporting documents to the BIR RDO that has jurisdiction over:

• The location of the property, or

• The address of the taxpayer (seller)

5. Processing and Issuance of the CAR or eCAR

If complete and accurate, the BIR will issue the Certificate Authorizing Registration (CAR) or eCAR. Processing Time as per RMO No. 12-2025, the issuance of an eCAR must be completed within 7 working days from submission of complete requirements.

6. Submit the CAR/eCAR to the Registry of Deeds

After receiving the eCAR:

Submit it to the Registry of Deeds along with the other documents:

• Owner’s duplicate original title (TCT/CCT)

• Deed of Sale / Deed of Donation / Deed of Settlement

• Updated Tax Declaration and Tax Clearance from the LGU Treasurer’s Office

• Other related documents as required by the RoD

This step finalizes the title transfer and issuance of a new title under the buyer’s name.

Why is the CAR/eCAR Important?

• Serves as official proof of tax compliance

• Required by law before the Registry of Deeds can register the transfer

• Helps prevent legal issues, disputes, and penalties

• Required to obtain a new Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT)

Quick Summary

1. Prepare complete documents (e.g., Deed of Absolute Sale, title, Tax Declaration, IDs, proofs of tax payment, OCS).

2. File BIR forms (1706 for CGT, 1606 for CWT if applicable, 2000-OT for DST) and wait for BIR’s official computation.

3. Pay applicable taxes (CGT, DST, CWT) at an Authorized Agent Bank (AAB), BIR RDO, or via e-payment channels.

4. Submit all forms, receipts, and supporting documents to the BIR RDO.

5. Wait for issuance of CAR/eCAR – must be released within 7 working days (per RMO No. 12-2025).

6. Submit the CAR/eCAR to the Registry of Deeds with other required documents to complete the title transfer.

Important Considerations

• Incomplete or erroneous documents may delay issuance of the CAR/eCAR.

• Taxes must be paid on time to avoid surcharges and penalties.

• If you’re purchasing a condominium unit, securing a CAR/eCAR is just one part of the overall process.

• eCARs no longer expire (as of RR No. 12-2024); they remain valid indefinitely unless canceled or superseded.

References:

1. Respicio & Co. Law Firm – CAR Processing for Land Title Registration in the Philippines

2. Lawyer-Philippines.com – BIR eCAR Requirement for Property Transfer

3. Respicio & Co. – Property Title Transfer After BIR Payment in the Philippines

4. BIR Revenue Regulation No. 3-2019 – Electronic Issuance of CAR

5. BIR Revenue Regulation No. 12-2024 – Removal of 5-Year Expiry of eCAR

BIR Revenue Memorandum Order No. 12-2025 – 7-Day Processing Timeline for eCAR