BIR eCAR Processing Time After Tax Payment: How Long Does It Take? (Philippines)

Executive brief

The Electronic Certificate Authorizing Registration (eCAR) is the Bureau of Internal Revenue’s clearance that taxes on a property transfer (sale, donation, or transmission through estate) have been duly assessed and paid. Without an eCAR, the Registry of Deeds (RD) will not transfer the title and the Assessor’s Office will not issue a new tax declaration.

How long after you pay the taxes? There is no single mandatory number of days that applies in every case or Revenue District Office (RDO). In practice, simple sales with complete documents often see eCAR release in about 5–15 working days from the BIR’s acknowledgement that your submission is complete and your payments are posted. Donations and estate settlements typically run longer—10–30 working days—because of additional reviews (relationship proof, estate inventories, deductions, etc.). Complexities (multiple parcels/condominiums, corporations, missing docs, valuation issues, or system/printing backlogs) can extend these timelines.

Below is everything you need to know to understand the clock, what affects it, and how to keep your case moving.

What is the eCAR and when do you need it?

What it is: An electronically generated, RDO-signed certificate printed on BIR security paper that lists the property, parties, and taxes paid. It is one-time-use for the specific transfer indicated.
When required: For ONE-T (one-time transactions) involving real property—sale/exchange, donation, and estate transmission.
Where it goes: You submit the original eCAR to the Registry of Deeds to annotate/cancel the old title and issue a new one, then to the Assessor for the new tax declaration.

The phases that determine “processing time”

Think of the timeline as four checkpoints. The “days” only start meaningfully once the previous checkpoint is cleared.

Document completeness check (pre-assessment)
- You (or your representative) submit the deed, ownership documents, tax clearances, and required forms.
- The RDO screens for completeness. If anything is missing, the file is not yet considered “for processing.”
- Tip: Ask for a receiving stamp or the eONETT transaction slip indicating the list of received documents.
Assessment and payment
- The BIR validates valuation (zonal value vs. fair market value), applies the correct tax base, and computes the Capital Gains Tax (BIR 1706/1707) or Estate (1801)/Donor’s Tax (1800) and Documentary Stamp Tax (2000-OT).
- You pay at an AAB (authorized agent bank) or via e-payment.
- Clock alert: Processing doesn’t truly start until the payments are posted in BIR systems and linked to your case. Keep your bank/ePayment confirmation and ensure the RDO can see the posting.
eONETT review and eCAR generation
- The ONETT team encodes, reviews, and finalizes the case in the BIR’s e-system, then generates the eCAR.
- If a query arises (e.g., mismatched TINs, missing annexes, unclear chain of title, estate deduction proofs), the RDO issues a Notice of Deficiency/Missing Documents—the timeline pauses until satisfied.
Signing, printing, and release
- The eCAR is printed on security paper and signed by the RDO (or authorized signatory) and queued for release.
- You (or your authorized representative) receive the original and the RDO file copy is retained.

Typical timelines by transaction type (indicative only)

Sale/Exchange of real property (individuals; single parcel; no issues): ~5–15 working days after complete docs and confirmed posting of CGT/6% (or CWT if applicable) and DST.
Donation of real property (simple, linear chain of title): ~10–20 working days after Donor’s Tax and DST posting.
Estate settlement (few heirs, no disputed deductions; with Tax Identification Number for the estate): ~15–30 working days after Estate Tax and DST posting.
Corporate sellers, multiple lots/condo units, or properties across RDOs: Add 5–15 working days for inter-office verification and multiple eCARs.

These are practice-based ranges. Individual RDO workload, systems availability, and the need for clarifications can shorten or lengthen them.

What actually starts—and stops—the clock?

Starts when: The RDO deems your file complete and can see your tax payments posted under the correct TIN and forms.
Pauses when: The RDO issues a written/verbal request for additional documents, questions valuation, or detects data mismatches (names, TINs, lot areas, tax decs).
Resumes when: You submit the requested items and the reviewer confirms completeness again.

Required documents (core set)

For a sale/exchange

Notarized Deed of Sale/Exchange and, if applicable, Board/Partnership approvals
Transfer Certificate of Title/CCT, Tax Declaration (land & improvements), Latest Real Property Tax (RPT) clearance/receipts
IDs/TINs of seller and buyer; SPA if represented
BIR forms and proofs of payment: 1706/1707 (CGT) or creditable 2307/1707-1 if sale is subject to CWT, plus 2000-OT (DST)
Certificate of No Improvement or improvement valuation (as required by some RDOs)

For a donation

Notarized Deed of Donation, relationship proofs (if needed for rates), IDs/TINs, 1800 (Donor’s Tax), 2000-OT (DST), title/tax decs/RPT docs

For an estate

Death certificate, Extrajudicial Settlement/Will, Heirs’ IDs/TINs, 1801 (Estate Tax), 2000-OT (DST)
Inventory of estate assets, proofs of deductions (e.g., medical expenses within limits, funeral, standard deduction), Tax Identification Number of the Estate

RDOs may add case-specific requirements (e.g., subdivision plans, condonation orders, court documents, or annotation clearances).

Common causes of delay (and how to prevent them)

Unposted or misposted payments
- Fix: Bring the bank/ePayment confirmation and ensure the correct TIN, form, RDO code, and tax type. Request correction immediately if misposted.
Name/TIN mismatches
- Fix: Check consistency across the deed, title, IDs, and BIR records. Resolve TIN issues (e.g., duplicate TINs) before submission.
Valuation gaps (zonal value vs. assessor’s fair market value; missing improvement data)
- Fix: Provide assessor certifications and building permits/valuation where needed. The taxable base is the higher of the zonal value or fair market value.
Chain-of-title/document anomalies (old annotations, unreleased mortgages, missing RD entries)
- Fix: Secure releases and updated certified true copies from the RD before filing.
Estate complexity (multiple properties, foreign assets, deductible proofs)
- Fix: Submit a complete estate inventory with documentary support and heirs’ TINs.
Multiple parcels/units requiring several eCARs
- Fix: Ask the RDO early if they’ll issue one eCAR per title/unit and prepare sets accordingly.
System and printing backlogs
- Fix: Politely follow up; ask if the eCAR has been generated and is queued for signing/printing.

Practical timeline management

Get a receiving list: Upon submission, request a stamped document checklist or eONETT slip.
Confirm posting: Two to three banking days after payment, ask the ONETT officer to confirm payment visibility in their system.
Ask status by phase: “Is my case (a) pending additional docs, (b) for eCAR generation, or (c) for signing/printing?”
Keep contactable: Leave a mobile/email for any deficiency notices.
Set expectations with counterparties: For standard sales, agree on a 2–4 week window for eCAR release in the deed/escrow instructions, with leeway for RDO-specific workload.
If significantly delayed:
- Make a written follow-up citing your TIN, eONETT reference, and date of complete submission.
- Escalate to the RDO ONETT head or Assistant RDO if no movement after a reasonable period.
- As a last resort, file a service complaint through the BIR contact channels or seek assistance under the anti-red tape framework.

After you receive the eCAR

Check details (names, TINs, title number, area, location, consideration/value, taxes). Ask for correction before presenting to RD.
Registry of Deeds: Submit original eCAR, deed, title, transfer tax receipt (city/municipal), and other RD requirements.
Assessor’s Office: After the RD issues the new title, process the new tax declaration (land and improvements).
Keep copies: Photocopy the eCAR (front/back) before surrendering the original to RD.

Validity note: The eCAR is for one specific transfer and is ordinarily honored regardless of age, provided it is authentic and taxes correspond to the transaction. Some local RDs prefer relatively recent issuances; if there’s a long gap, be prepared to show that no changes occurred requiring revalidation (e.g., no deed revision).

Special scenarios that influence timing

Creditably taxed sales (CWT) instead of CGT: Corporate sellers and certain transactions may be under expanded withholding; the BIR checks the 2307 and supporting returns, which can lengthen review.
Installment sales: May require clarification of taxable base at each installment and timing of DST.
Judicial/complicated estates: Court proceedings or foreign documents (with apostille) extend timelines.
Multiple RDO jurisdictions: Properties in different cities can trigger separate eCARs and parallel processing.

Frequently asked practical questions

Q: We paid last week. Does the “15 working days” start now? A: Not necessarily. The countdown most RDOs follow starts only once (1) documents are complete and (2) payments are visible to the ONETT reviewer.

Q: Can I speed it up? A: You can’t “pay for rush,” but you can avoid stalls: ensure clean TINs, matching names, correct forms, visible payments, and proactively answer any deficiency note.

Q: Can I use a scanned eCAR? A: The RD requires the original security-paper eCAR. Keep a clear scan for your files but expect to surrender the original to RD.

Q: Who is allowed to claim the eCAR? A: The taxpayer or an authorized representative with a signed SPA and valid ID.

Bottom line

For straightforward, fully documented sales, expect about 5–15 working days from complete submission and posted payments.
Donations and estates usually need more scrutiny, so expect 10–30 working days.
The most powerful way to stay on schedule is to front-load completeness, verify payment posting, and follow up by phase (assessment → generation → signing/printing → release).

This article provides general information on Philippine procedures for eCAR issuance and typical practice-based timelines. For transaction-specific advice, consult your handling RDO or a Philippine tax professional familiar with ONETT in your area.