In the landscape of Philippine real estate transactions, the Electronic Certificate Authorizing Registration (eCAR) is a non-negotiable document. Issued by the Bureau of Internal Revenue (BIR), it serves as definitive proof that the appropriate taxes—such as Capital Gains Tax (CGT), Documentary Stamp Tax (DST), Donor’s Tax, or Estate Tax—have been fully settled.

Without a valid eCAR, the Register of Deeds (RD) is legally prohibited from transferring the Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT) from the seller to the buyer. However, an eCAR has a specific shelf life. If it expires before the title transfer is completed, a formal process of revalidation is required.

1. Validity Period of an eCAR

Under current BIR regulations, an eCAR is generally valid for five (5) years from the date of issuance. Previously, the validity was much shorter (one to two years), but the Bureau extended this period to accommodate the often-lengthy administrative processes involved in Philippine land titling.

If the eCAR exceeds this five-year window without being presented to the Register of Deeds for the issuance of a new title, it becomes "stale" or expired. An expired eCAR is legally insufficient for the RD to proceed with the registration of the sale or transfer.

2. The Legal Basis for Revalidation

The process is primarily governed by BIR Revenue Memorandum Order (RMO) No. 40-2019, which streamlined the procedures for the issuance and re-issuance of eCARs. The revalidation process is essentially the issuance of a New eCAR to replace the expired one, ensuring that the tax data remains consistent with the Bureau’s digital records.

3. Requirements for Revalidation

To revalidate an expired eCAR, the taxpayer (or their authorized representative) must submit a request to the Revenue District Office (RDO) that has jurisdiction over the location of the property. The standard requirements include:

Formal Letter-Request: A written request addressed to the Revenue District Officer (RDO) stating the intent to revalidate/re-issue the eCAR and the reason for the delay in registration.
Original Expired eCAR: The physical copy of the eCAR that has lapsed. Both the "Owner’s Copy" and the "Registry of Deeds Copy" should be surrendered.
Certified True Copy of the Title: A recent copy of the TCT/CCT from the Register of Deeds.
Proof of Payment: Original copies of the BIR Form 1706 (CGT), 2000-OT (DST), or other relevant tax returns, along with the validated bank deposit slips or electronic payment confirmations.
Tax Clearance: A valid Tax Clearance Certificate for the property.
Special Power of Attorney (SPA): If a representative is filing the request, a notarized SPA (or apostilled if executed abroad) is mandatory.

4. The Step-by-Step Process

Step I: Filing the Request

The applicant submits the complete set of documents to the RDO where the taxes were originally paid. It is critical to ensure that all original payment attachments are intact, as the BIR will cross-reference these with their internal Internal Revenue Integrated System (IRIS).

Step II: Verification and Evaluation

The RDO’s One-Stop Shop (OSS) or the delegated assessment officer will verify if the taxes previously paid are correct and if there are any deficiency taxes based on current regulations. Usually, if the taxes were fully paid previously, no additional tax is due unless there was a computational error in the original assessment.

Step III: Approval and Printing

Once verified, the RDO will cancel the old eCAR in the system and generate a new eCAR with a new Barcode and eCAR Number.

Step IV: Payment of Certification and Loose Stamp Fees

The taxpayer must pay a nominal Certification Fee (usually PHP 100.00) and a Documentary Stamp Tax on Certificates (PHP 30.00) via an Authorized Agent Bank (AAB) or the RDO’s collection officer.

5. Critical Considerations

"Revalidation" vs. "Replacement": If the eCAR is lost rather than expired, the process is slightly different, requiring an Affidavit of Loss and potentially a more rigorous verification process to prevent fraudulent double-issuances.
Changes in Zonal Value: Revalidation generally does not require the payment of additional taxes if the taxes were already settled. However, if the original tax was underpaid based on the zonal value at the time of the transaction, the BIR may require a deficiency payment plus penalties (surcharge and interest) before the new eCAR is released.
Physical Surrender: The BIR strictly requires the surrender of the original expired eCAR. If the original cannot be produced, the applicant must explain its whereabouts through a notarized affidavit.

6. The Role of the Register of Deeds

Once the new eCAR is issued, it will have a fresh five-year validity. This document must then be submitted to the Register of Deeds, along with the Deed of Absolute Sale, the original Title, and the Tax Declaration, to finally effect the transfer of ownership and the issuance of a new TCT in the name of the transferee.