I. Overview: What an eCAR is and why it matters

A Certificate Authorizing Registration (CAR) is the Bureau of Internal Revenue’s certification that the required taxes (or the basis for exemption) relating to a transfer of property have been satisfied, such that the transfer may proceed with registration in the appropriate registry.

The electronic CAR (eCAR) is the BIR-issued CAR generated through its electronic systems (commonly the One-Time Transaction/ONETT workflow). In practice, the eCAR is the document that registries and other agencies rely on to allow the next step—most notably:

Registry of Deeds (RD): registration of deeds and issuance of a new title (TCT/CCT)
Local Assessor: updating tax declarations in the buyer’s/heirs’/donee’s name
In some transactions, other custodians or institutions (e.g., corporate stock transfer agents, banks, brokers, or corporate secretaries) may require proof of BIR clearance before recording a transfer.

Why the “release/claiming” step is crucial: Even if taxes have been paid and documents submitted, the transfer often stalls until the eCAR is issued and physically/electronically released. A delay or defect at this stage can block registration, title transfer, and downstream transactions (bank financing, resale, construction permitting, etc.).

II. Common transactions that require an eCAR

While specific requirements vary by transaction type, eCARs commonly arise in:

Sale/transfer of real property
- Capital asset sale (typically subject to Capital Gains Tax + DST)
- Ordinary asset sale (often involving withholding tax/income tax and possibly VAT, plus DST)
Donation of real property or other registrable assets (donor’s tax and related clearances)
Estate settlement transfers
- Extrajudicial settlement, judicial settlement, partition, transfer to heirs/beneficiaries
Transfer of shares of stock not traded through the local stock exchange (and certain other transfers requiring BIR clearance for recording)
Other registrable conveyances (exchange, dacion en pago, foreclosure, consolidation, merger-related transfers, etc.) depending on the tax treatment and registry requirements.

Important practical point: Even when a transaction is claimed to be tax-exempt or tax-free, the RD/Assessor will usually still require a BIR-issued document (often an eCAR and/or a separate certificate/ruling of exemption, depending on the case) before processing the transfer.

III. Where the eCAR is issued (jurisdiction) and why it affects release

The eCAR is generally processed by the Revenue District Office (RDO) that has jurisdiction over the transaction—commonly:

For real property: the RDO where the property is located (this is the usual rule in practice), though internal routing can differ for certain cases or centralized processing arrangements.
For estates/donations: often tied to the decedent’s/donor’s residence or the location of property, depending on the filing rules and BIR practice.
For shares: often tied to where the corporation is registered or where the taxpayer is registered, depending on the transaction and BIR routing.

Why this matters for claiming: The eCAR is released by the issuing/processing office (or the office holding the docket for release). If papers were filed in the wrong place, release may be delayed by endorsement/transfer of dockets.

IV. The eCAR lifecycle: from filing to release (high-level)

Although the topic here is “release and claiming,” understanding the workflow clarifies why release commonly stalls.

Docketing / OnetT filing
- Submission of required returns and supporting documents
Tax computation, payment, and verification
- Payment confirmation, validation of official receipts (ORs), proof of withholding (if applicable)
Evaluation
- Review of deed/instrument, title details, TINs, parties, property classifications, attachments
Approval
- Sign-offs by evaluating/approving officers; in some offices, additional review layers apply
eCAR generation and printing / issuance
- eCAR generated, often with QR or verification features
Release
- Claimant receives the taxpayer copy/copies and/or instructions for presentation to RD/Assessor; in some systems, copies are also transmitted/issued for RD/Assessor use.

Release is not merely “printing.” It is the formal handover of a registrable clearance, and many RDOs treat it as a controlled step with strict identity/authority checks.

V. BIR eCAR release: who may claim, and what is typically required

A. Who is commonly allowed to claim

Depending on RDO practice and the specific transaction, the eCAR may be released to:

The taxpayer/s concerned (seller/transferor, buyer/transferee, donor, heirs/administrator), or
A duly authorized representative of the relevant party, or
A designated liaison for a corporation (with corporate authority documents)

In real property sales, many offices allow release to the buyer (because the buyer is the one who registers with the RD), but some offices require the seller or require both parties’ documentation to be in order. In estate matters, release is often to the estate’s authorized representative (administrator/executor/heirs’ representative).

B. Release-day baseline checklist (typical)

RDOs commonly require some combination of the following at the releasing window:

Claim stub / release slip / acknowledgement receipt
- The stub issued upon docketing or the notice to claim (sometimes with a scheduled date)
Valid government-issued ID
- Often at least one primary ID; some offices require two
Photocopies of IDs
- Usually required for attachment to the release log
Authorization documents (if not the principal)
- See Section VI below
Transaction reference details
- Docket number, names of parties, property title number(s), date filed
Proof of filing/payment if requested
- In some offices, the releaser verifies OR numbers or payment confirmation before releasing

Release logging: Expect the claimant to sign a logbook or release registry. Some offices also require a specimen signature or a signed acknowledgement indicating receipt of the eCAR and responsibility for safeguarding it.

VI. Claiming the eCAR through an authorized representative

Authorized claiming is common because the principals may be overseas, unavailable, or using a broker/law office liaison. However, the BIR will scrutinize authority because the eCAR enables title transfer.

A. Individuals: Authorization letter vs. Special Power of Attorney (SPA)

Common practice:

For simpler follow-ups, an authorization letter may be accepted in some RDOs.
For eCAR release (a high-impact document), many RDOs prefer or require a notarized SPA.

Best practice: Use a notarized SPA unless the RDO explicitly confirms that a simple authorization letter is sufficient.

Typical SPA/authorization contents (practical checklist):

Full name, address, and TIN (if available) of the principal
Full name and ID details of the representative
Clear description of authority:
- “to follow up, receive, and claim the eCAR/CAR and related documents”
Transaction identifiers:
- Property description, TCT/CCT number, parties, date of deed, docket/reference number
Signature of principal, notarization details
Attachments:
- Photocopy of principal’s valid ID(s)
- Photocopy of representative’s valid ID(s)

B. Spouses, co-owners, and multiple principals

When the property is co-owned or when both spouses’ consent/signatures are material (common in conjugal/community property contexts), the BIR may require:

Authority from each relevant owner (or proof that one may act for all)
IDs for each principal
Where applicable, proof of status (marriage certificate, death certificate of spouse, etc.)

A frequent release issue is a missing SPA from one co-owner/spouse when the docket reflects multiple transferors or when signatures on the deed show multiple principals.

C. Corporations/partnerships: Corporate authority documents

For a corporation, the representative’s authority is usually shown through:

Secretary’s Certificate attesting to a board resolution authorizing the signatory/representative, or
A Board Resolution (often attached to a Secretary’s Certificate), and
IDs of the authorized officer/representative

Common BIR expectations:

The corporate document should identify:
- The transaction
- The authorized person(s)
- The scope: follow-up, sign, and receive the eCAR and related documents
The certifying corporate secretary’s authority and details should be indicated.

D. Estates: Heirs’ representative, executor, or administrator

Estate transactions are among the most document-heavy. For release, the BIR commonly looks for authority from:

The judicially appointed executor/administrator (if there is a court proceeding), or
The heirs, typically through:
- A notarized SPA appointing one heir/representative to claim documents, or
- A notarized authority to transact and receive eCARs

Expect additional scrutiny when:

Not all heirs are represented or properly identified
IDs of heirs are incomplete
There are minors among heirs (see below)

E. Minors and guardianship situations

Where a principal/heir is a minor, release authority may require:

Proof of parental authority or guardianship (as applicable)
Court authority in more restrictive scenarios
IDs of parent/guardian and supporting civil registry documents

F. Principals abroad: Apostille/consularization and practical acceptability

If the principal signs abroad, the SPA may need to be:

Executed before a Philippine embassy/consulate, or
Notarized abroad and apostilled (or otherwise authenticated per applicable rules/practice)

In practice, acceptance can vary by office and by the document’s form. The safest route is a properly executed SPA with clear identity documents and authentication appropriate to where it was signed.

VII. Requirements that affect release: common “hidden blockers” before the eCAR can be released

Even when a claimant has IDs and a SPA, release is often blocked because the docket cannot be cleared for issuance. The most common blockers are:

A. Identity and TIN consistency issues

Seller/buyer/donor/heirs have no TIN or inconsistent TIN records
Name mismatches (e.g., maiden vs. married name; suffixes; middle names; spelling differences)
Mismatch between deed, IDs, and BIR registration data
Incorrect civil status declarations affecting the transaction profile

Result: The eCAR cannot be generated correctly because the system requires consistent taxpayer profiles.

B. Title and property descriptor mismatches

TCT/CCT number on deed differs from the presented certified true copy
Lot/Block numbers, technical descriptions, location details inconsistent
Condominium units and parking slots not properly separated (multiple CCTs)
Missing supporting documents for improvements/building values where required by the evaluating office

Result: The BIR may require deed correction, additional documents, or re-evaluation.

C. Deed/notarization defects

Notarial acknowledgment issues (wrong venue, incomplete notarial details)
Missing pages/initials, inconsistent dates
Signatories not matching IDs or lacking required spousal consent where applicable

Result: The BIR may treat the instrument as not registrable or require rectification before eCAR issuance.

D. Payment posting/validation problems

Payment made but not yet validated/posting delayed
OR numbers do not match the docket
Underpayment/short payment due to recomputation or valuation adjustments
Withholding tax proofs incomplete in cases where withholding is part of the tax mechanism

Result: The eCAR will not be released until the system and evaluator confirm full settlement.

E. Tax base/valuation disputes and “zonal vs. contract price” adjustments

For real property, the tax base is commonly tied to the higher of certain valuation benchmarks used for tax purposes (often involving zonal values and/or assessed values and/or consideration in the deed, depending on tax type and BIR practice). If the BIR recomputes taxes, release waits for:

Additional payments (tax + penalties/interest where applicable), or
Submission of supporting documents justifying a treatment

F. Multiple properties, multiple eCARs

Estate settlements and partition cases often involve multiple properties. The BIR may issue:

Separate eCARs per title/property, or
Multiple eCAR outputs tied to each registrable asset

Result: Partial issuance can occur; some eCARs may be ready while others remain on hold due to incomplete documents for specific assets.

VIII. The release packet: what you usually receive and how it’s used

Depending on the transaction and office practice, the released documents may include:

The eCAR (taxpayer copy and/or copies for presentation)
Stamped/received copies of returns or computation sheets (sometimes)
Payment confirmation references
Instructions for RD/Assessor submission

A. Verify the eCAR before leaving

Common verification steps:

Check names of transferor/transferee
Check property title number (TCT/CCT), location, and description
Check the transaction type (sale/donation/estate, etc.)
Check that the eCAR corresponds to the correct document date and docket
Check completeness of pages and signatures/stamps (where applicable)
If the eCAR has a QR or verification feature, confirm it appears intact and scannable

A small typo can cause RD rejection, forcing a correction/reissuance cycle.

IX. Common issues specifically at the “claiming by representative” stage

1) SPA is too generic or missing transaction identifiers

An SPA that says “to transact with BIR” without specifying the eCAR, property, or docket may be rejected.

Fix: Issue an SPA that clearly authorizes claiming/releasing eCAR and references the property and transaction.

2) IDs are expired, unreadable, or inconsistent

RDOs may refuse if IDs do not match the name in the SPA/deed or if the ID is not acceptable.

Fix: Use current government IDs and ensure name consistency; carry supporting documents for name changes (e.g., marriage certificate) if relevant.

3) Principal’s ID not attached

Many offices want the principal’s ID copy attached to the SPA/authorization.

Fix: Attach clear ID copies; where abroad, provide passport bio page and authentication as needed.

4) Corporate authority incomplete

A liaison arrives with an authorization letter signed by a manager but without a Secretary’s Certificate/board authority when the corporation is the party.

Fix: Prepare the Secretary’s Certificate/board resolution and bring IDs of the authorized officer/representative.

5) Estate authority gaps among heirs

Only one heir authorizes, but the docket requires authority from all heirs or from the court-appointed representative.

Fix: Consolidate authority through a representative SPA signed by heirs, or present court documents establishing administrator/executor authority.

6) Representative name mismatch

The SPA names “Juan Dela Cruz,” but the claimant is “Juan D. Cruz” or uses a different ID name format.

Fix: Use consistent names, or bring an affidavit/secondary document only if truly necessary (better: correct the SPA).

X. Operational and system-related release issues (practical realities)

A. Backlogs and release scheduling

RDOs often release eCARs on scheduled dates or windows due to volume and internal controls.

Practical consequence: Even complete dockets can sit in “for release” status pending printing, signing, or final audit.

B. System downtime / printing constraints

Because eCARs are system-generated, downtime can delay printing and release.

Practical consequence: Claimants arrive with authorization, but the eCAR cannot be produced that day.

C. Internal sign-off routing delays

If the approving signatory is on leave or if the docket requires multiple approvals, release can be postponed.

XI. Special situations that frequently complicate release and claiming

A. Rescission, cancellation, or replacement of eCAR

If a deed is rescinded, superseded, or corrected, the BIR may require:

Formal request for cancellation/voiding
Return of previously issued eCAR (if released)
Supporting documents (e.g., deed of rescission, court order, corrected deed)
Separate processes for refunds/credits, if applicable (often lengthy and document-intensive)

B. Lost eCAR

RDOs commonly require:

Affidavit of Loss
Request letter
IDs and proof of the transaction/docket
Possible additional internal verification before reprinting/releasing

C. Multiple RDO involvement

Cases involving multiple properties in different jurisdictions can lead to multiple dockets and release points.

Practical consequence: Representatives must ensure each RDO’s authority documents and IDs are complete and tailored per docket.

D. Heir dies during processing / succession layering

If an heir or party dies mid-process, authority and documentation may need restructuring (estate within an estate scenario), often delaying issuance and release.

XII. Practical drafting guide: “release-ready” SPA/authorization (model elements)

A release-ready authority document generally includes:

Title: Special Power of Attorney / Authorization to Claim eCAR
Principal details: Name, address, citizenship, civil status, TIN (if available)
Representative details: Name, address, ID type/number
Scope: Follow up, receive, and claim the eCAR/CAR and related BIR documents
Transaction identifiers:
- Deed type (Deed of Absolute Sale / Donation / EJS, etc.)
- Date of notarization
- Property identifiers (TCT/CCT, location)
- Docket/reference number (if available)
Authority to sign receiving log/acknowledgements
Specimen signatures (optional but helpful)
Notarization (and authentication/apostille if executed abroad)
Attachments: Principal’s ID copy; Representative’s ID copy

Even when an RDO might accept a simpler authorization letter, using this structure minimizes refusal risk.

XIII. Compliance and risk notes (why RDOs are strict)

The BIR’s release controls exist because the eCAR is a gatekeeping document for registrable transfers. Improper release can facilitate:

Fraudulent transfers
Identity misuse
Unauthorized disposition of estate or co-owned property
Tax evasion through misidentified parties or misdescribed assets

Because of that, “release requirements” are not merely clerical; they are treated as part of the integrity of the tax-clearance system.

XIV. Conclusion

In the Philippine property-transfer workflow, the BIR eCAR is the practical key that unlocks registration and title transfer. The most common release delays are not caused by the act of claiming itself, but by (1) identity/TIN inconsistencies, (2) property/title descriptor mismatches, (3) deed/notarial defects, (4) payment validation issues, and (5) incomplete authority documents for representatives. For authorized claiming, the most reliable approach is a transaction-specific notarized SPA with complete ID attachments, aligned names across all documents, and—where entities or estates are involved—proper corporate or heir/administrator authority documentation.