REPUBLIC OF TI-IE PI]JLIPPINES

DEPARTI\4ENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City

oPM-AS-Apruo ZOlb -O7- lO

MEMORANDUM

TO ENUE DISTRICT OFFICERS CONCERNED

II,IROSO
FROM
SSI
? ffii6ryttuS;J'*r's[F L ?c1$

SUBJECT eCAR Issuance for Balikatan Propefy Holdings, Inc.

DAI'E luly 20,2A16

This lefers to the transactions of Balikatan Property Holdings, Inc. (BPHI) for issuance of electronic
Certillcates Authorizii:g Registration (eCARs) to implement manually-Issued CARs issued prior
1o the effectivity
of Revenue Memorandum Circular No. 40- I 4 dared May 12, 2014.

' On the basis of BIR Ruling No. DA-523-06 issued on August 3l, 2006, copy herervith
attached. BpHI
tl'as prev'iously allowed to make centralized filing and payment oflaxes due
on the bonsolidation of properties
acquired through conveyance, foreclosure or daciin en pago as rvell as centr.alized
filing and payment of tapital
gains tax (CGT), documentary stamp tax (DST), and ceriification fee (CF)
due on tnI ensuing tr-ansfer of its
properlies through Revenue District officer (RDo) No. 49 Norlh Makati.
- Subsequentri,. a rneriorandum dated
Novernber 26,2007 was issued to centralize also the processing of suppoi'ting
documenis and erientual issuance
ol CARs rvith said RDo. Likeri'ise, the colresponding paynrenti of taies were senr thr.u email
to National office
Data Center' (NODC) of Information S;,sterns Croup.

. In this legard, RDO No. 49 - Nolth Makati is hereby directed to proceed u,ith the processing and
issuance/t'eissuance of ecARs reiated to these tlansactions. Tlie soft and hai.d copies of each batched EFpS
pb1'ment can be used as reterence in validating the tax payruents
tl:rough rhe Collection Section. Moi-eover. BpHI
shall be required to submit cornplete docuntenrari, requireraents based on Revenue
Menrorandunt Order.No. l5_
2003 ibr the issuance of eCARs, to wit:

a. original or certilied true copy of nranually-issued cARs. if appricable;

b. Copies oitlie titles and a,,ailuble tax decliration ofproperties inctuded in ihe batch:
c. Copies ofthe convevance docunrents as follou,s:
1. In case of dacion or corl\/eyance ofpropelty, the docunrent of convel,arrce fi.orn tlre
registered ourner. 1o BpIJI;
2. In case of foreclosule, the Cetlilicate of Sale issued by the Office o1' rhe Cler-k of
CourtiSher.iff;
3. In case of sale of properll,by BpHI, the deed of sale.

For vour strict conrpiiance.

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BURF,AU
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