In the Philippine real estate landscape, the transfer of land ownership is not completed by a mere handshake or the signing of a Deed of Sale. The bridge between the execution of sales documents and the issuance of a new Transfer Certificate of Title (TCT) is the Electronic Certificate Authorizing Registration (eCAR).

Issued by the Bureau of Internal Revenue (BIR), the eCAR serves as official proof that all applicable taxes on the transfer of the property have been fully paid. Without it, the Register of Deeds is legally prohibited from registering the transfer.

1. Primary Documentary Requirements

The requirements for an eCAR vary slightly depending on the nature of the transfer (e.g., sale, donation, or inheritance), but the following Mandatory Documents apply to almost all transactions:

Tax Returns and Proof of Payment: * BIR Form 1706 (Capital Gains Tax Return) for onerous transfers, or BIR Form 1801 (Estate Tax Return) / 1800 (Donor’s Tax Return).
Validated deposit slip or Acknowledgement Receipt from an Authorized Agent Bank (AAB).
Original Copy of the Deed of Conveyance: This could be a Deed of Absolute Sale, Deed of Donation, or Extrajudicial Settlement of Estate. It must be notarized.
Certified True Copy of the Title: A recent copy of the Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), or Original Certificate of Title (OCT) from the Register of Deeds.
Certified True Copy of the Tax Declaration: Issued by the Assessor’s Office (one for the land and one for the improvements/building, if applicable).
Tax Clearance: A certificate from the Local Treasurer’s Office stating that Real Property Taxes (RPT) or "Amilyar" have been paid in full.

2. Specific Requirements for Different Scenarios

For Sale of Real Property (Onerous Transfer)

Vicinity Map: Often required if the Zonal Value cannot be readily determined.
Certification of No Improvement: If the Tax Declaration indicates that the lot is bare, but the BIR seeks to verify.

For Settlement of Estate (Inheritance)

Death Certificate: Duly issued by the Philippine Statistics Authority (PSA).
CPA Certificate: If the gross value of the estate exceeds a certain threshold (currently PHP 5 million under the TRAIN Law).
Affidavit of Publication: Proof that the settlement was published in a newspaper of general circulation for three consecutive weeks.

For Donation

Proof of Relationship: If claiming specific exemptions or credits based on the relationship between the donor and donee.

3. The Step-by-Step Process

Computation and Filing: Calculate the tax due (Capital Gains Tax is usually 6% of the gross selling price or zonal value, whichever is higher; Documentary Stamp Tax is 1.5%). File the returns through the BIR’s Electronic Filing and Payment System (eFPS) or eBIRForms.
Payment: Pay the taxes through an Authorized Agent Bank (AAB) within the jurisdiction of the Revenue District Office (RDO) where the property is located.
Submission of Dossier: Submit the complete set of documentary requirements to the appropriate RDO.
Evaluation and Verification: A BIR Revenue Officer will review the documents and verify the authenticity of the payments.
Issuance of eCAR: Once cleared, the RDO will issue the eCAR. Each eCAR now features a barcode for electronic verification by the Land Registration Authority (LRA).

4. Key Legal Timelines and Deadlines

Failure to observe these deadlines results in hefty surcharges (25%), interest (12% per annum), and potential compromise penalties:

Capital Gains Tax (CGT): Must be filed and paid within 30 days from the date of notarization of the Deed of Sale.
Documentary Stamp Tax (DST): Must be filed and paid on or before the 5th day of the month following the date of notarization.
Donor's Tax: Must be filed and paid within 30 days after the gift (donation) is made.

5. Important Reminders and "Red Flags"

Jurisdiction is Strict: The application for eCAR must be filed at the RDO having jurisdiction over the location of the property, not the residence of the buyer or seller.
Zonal Value vs. Selling Price: The BIR will always base the tax on whichever is higher between the Selling Price, the Zonal Value (set by the BIR), and the Fair Market Value (set by the Provincial/City Assessor).
Validity: Since the shift to "Electronic" CARs, these documents no longer have an expiration date; however, if the document is lost or damaged, a request for re-issuance must be filed, which requires a new set of fees and affidavits.

Legal Note: Under the Tax Reform for Acceleration and Inclusion (TRAIN) Law, the procedures for estate taxes and donor taxes were simplified, significantly impacting the requirements for eCARs involving transfers via death or gift. Always ensure you are referencing the most recent BIR Revenue Memorandum Orders (RMO) for the specific list of attachments.