Introduction

In the Philippines, the Bureau of Internal Revenue (BIR) administers estate taxes under Republic Act No. 8424, as amended by the Tax Reform for Acceleration and Inclusion (TRAIN) Law (Republic Act No. 10963) and subsequent regulations. Estate tax is imposed on the privilege of transmitting the estate of a deceased person to their heirs or beneficiaries. Once the estate tax return is filed and the tax is paid, the BIR issues a Certificate of Payment or proof of settlement, along with the Electronic Certificate Authorizing Registration (eCAR) for properties subject to transfer.

The eCAR is a crucial document that certifies the payment of estate taxes and authorizes the Register of Deeds (RD) to transfer the title of real properties from the decedent to the heirs. It is generated electronically through the BIR's systems and is required for the registration of any transfer of real property under Section 97 of the National Internal Revenue Code (NIRC).

Obtaining a copy of the estate tax payment receipt or the eCAR may be necessary for various reasons, such as lost originals, additional copies for multiple heirs, or compliance with other government agencies like the Land Registration Authority (LRA). This article provides a comprehensive guide on the procedures, requirements, legal basis, potential challenges, and related considerations in securing these documents from the BIR, all within the Philippine legal framework.

Legal Basis

The issuance and re-issuance of estate tax payment proofs and eCARs are governed by:

National Internal Revenue Code (NIRC) of 1997, as amended: Sections 84 to 97 outline the estate tax regime, including filing, payment, and certification requirements.
Revenue Regulations (RR) No. 12-2018: Implements the estate tax provisions under the TRAIN Law, including the simplified filing process and eCAR issuance.
Revenue Memorandum Order (RMO) No. 15-2014: Establishes the eCAR system, mandating its use for all transfers subject to capital gains tax, donor's tax, or estate tax.
RMO No. 34-2016: Provides guidelines on the enhanced eCAR system, including procedures for requesting duplicates.
BIR Operations Memorandum and Issuances: Various circulars detail administrative processes, such as RMC No. 81-2018 on estate tax amnesty and updates to filing procedures.

Under these regulations, the eCAR is issued upon verification of estate tax payment and is valid for a specified period (typically 180 days from issuance, extendable upon request). Duplicates or certified true copies can be requested if the original is lost, damaged, or additional copies are needed.

Prerequisites for Obtaining Copies

Before requesting a copy of the estate tax payment or eCAR, ensure the following have been completed:

Filing of Estate Tax Return (BIR Form 1801): The executor, administrator, or heirs must file the return within one year from the decedent's death (extendable under certain conditions). For decedents dying after January 1, 2018, the tax rate is a flat 6% on the net estate exceeding PHP 5 million.
Payment of Estate Tax: Payment is made through authorized agent banks (AABs), BIR Revenue Collection Officers, or online via the Electronic Filing and Payment System (eFPS) or eBIRForms. Proof of payment includes the BIR Payment Confirmation or Official Receipt (OR).
Issuance of Original eCAR: Upon payment and submission of required documents, the Revenue District Office (RDO) where the decedent was registered issues the eCAR. This is done electronically, and a printed copy is provided.

If the original eCAR was not issued due to pending issues (e.g., discrepancies in valuation), resolve these first through the BIR's assessment division.

Step-by-Step Procedure to Obtain Copies

The process for securing a copy of the estate tax payment receipt or eCAR involves administrative requests to the BIR. It can be done in person or, in some cases, online through the BIR's eServices portal. Here's the detailed procedure:

Step 1: Gather Required Documents

Prepare the following:

Request Letter: A notarized letter addressed to the Revenue District Officer (RDO) explaining the reason for the request (e.g., lost original, need for additional copies). Include details like the decedent's name, date of death, TIN, estate tax return number, and payment details.
Affidavit of Loss (if applicable): Notarized, detailing how the original was lost.
Proof of Authority: If requesting on behalf of heirs, provide a Special Power of Attorney (SPA) or Extrajudicial Settlement of Estate (ESE) with BIR certification.
Original or Certified Copies of Supporting Documents: Include the estate tax return (BIR Form 1801), payment receipts, death certificate, TIN of decedent and heirs, and property titles (TCT/CCT).
Identification: Valid government-issued IDs of the requester (e.g., passport, driver's license).
Payment for Fees: PHP 15 per page for certified true copies, plus PHP 500 for eCAR re-issuance if applicable (subject to updates via revenue issuances).

Step 2: Determine the Appropriate BIR Office

Requests are typically filed at the RDO where the decedent was registered or where the estate tax return was filed.
For large estates or those involving multiple districts, coordinate with the Large Taxpayers Service (LTS) if applicable.
If the decedent was a non-resident, file at RDO No. 39 (South Quezon City) or the relevant international tax division.

Step 3: Submit the Request

In-Person Submission: Visit the RDO during business hours (Monday to Friday, 8 AM to 5 PM). Submit documents at the Taxpayer Service Section or the designated eCAR unit.
Online Option: Use the BIR's Online Registration and Update System (ORUS) or eServices portal for initial inquiries. However, physical submission is often required for verification. Check the BIR website (www.bir.gov.ph) for updates on digital services, as the agency is transitioning to more online processes under the Ease of Paying Taxes Act (Republic Act No. 11976).
Processing Time: Standard requests take 3-5 working days, but complex cases (e.g., involving audits) may take up to 30 days.

Step 4: Verification and Processing

The BIR will verify the records in their Internal Revenue Integrated System (IRIS) or eCAR database.
If discrepancies are found (e.g., unpaid deficiencies), the request may be denied until resolved.
Upon approval, the BIR issues a certified true copy of the payment receipt and/or a duplicate eCAR, stamped and signed by the authorized officer.

Step 5: Claim the Documents

Pick up in person or authorize a representative via SPA.
For eCAR, ensure it includes the barcode and security features for authenticity.

Fees and Costs

Certification Fee: PHP 15 per page for copies of tax returns and payments.
eCAR Re-Issuance Fee: PHP 500 (as per RMO 34-2016), plus any documentary stamp tax (DST) if applicable.
Other Costs: Notarial fees for affidavits (PHP 100-500), transportation, and potential legal fees if consulting a lawyer or CPA.
No fees for initial eCAR issuance, but duplicates incur charges.

Note: Fees are subject to adjustment via BIR issuances; always verify current rates.

Special Considerations

For Lost or Damaged eCAR

File an Affidavit of Loss and publish it in a newspaper of general circulation (required under some RMOs for high-value properties).
The duplicate eCAR will have the same validity period as the original unless extended.

Estate Tax Amnesty

If the estate qualified for the Estate Tax Amnesty under RR No. 6-2019 (extended to June 14, 2023, via RR No. 3-2023), copies of amnesty payments and eCARs follow similar procedures but require proof of amnesty availment.

Judicial vs. Extrajudicial Settlement

For extrajudicial settlements, eCAR is issued based on the ESE deed.
In judicial settlements, provide court orders approving the project of partition.

Non-Resident Decedents

Additional requirements include consularized documents if death occurred abroad, and compliance with tax treaties to avoid double taxation.

Timelines and Prescriptions

Estate tax must be paid within one year; late payments incur penalties (25% surcharge, 12% interest per annum).
Requests for copies have no strict prescription period but are best made promptly to avoid record archiving issues.

Potential Challenges and Remedies

Delays in Processing: Due to backlogs, especially in urban RDOs. Remedy: Follow up via email or the BIR Contact Center (8538-3200).
Discrepancies in Valuation: If property appraisals differ, the BIR may require re-assessment. Engage a licensed appraiser or request a compromise assessment.
Fraudulent Requests: The BIR verifies requester identity to prevent fraud; unauthorized requests are denied.
Digital Transition Issues: With the shift to eCAR, older manual CARs (pre-2014) may require manual retrieval from archives.
Appeals: If denied, appeal to the Regional Director or Commissioner within 30 days.

Related Processes

Transfer of Properties: After obtaining eCAR, submit to the RD for title transfer, paying transfer taxes and registration fees.
One-Time Transaction (ONETT): Estate tax filings fall under ONETT; use the ONETT Computation Sheet for accuracy.
Tax Clearance: For complete closure, request a Certificate of No Outstanding Tax Liability.
Professional Assistance: Engage a lawyer, CPA, or estate planner for complex estates to ensure compliance.

Conclusion

Securing a copy of estate tax payment or eCAR from the BIR is a straightforward administrative process, but it requires meticulous preparation to avoid delays. Compliance with Philippine tax laws not only facilitates smooth property transfers but also prevents penalties and legal complications for heirs. For the most current information, consult the BIR website or a qualified tax professional, as regulations may evolve with new legislation or administrative orders. Proper estate planning, including wills and trusts, can simplify these posthumous obligations.