What is an eCAR used for?

It certifies that the taxes due on a transfer have been paid, which lets the new owner register the property. The Registry of Deeds requires it before transferring a land title.

Where do I get an eCAR for real property?

From the Revenue District Office that has jurisdiction over the location of the property being transferred.

Do I need an eCAR for an inherited property?

Yes. Transfers by inheritance, like sales and donations, require an eCAR before the title can be moved to the heirs' names.

eCAR Explained: Transferring Property Title After a Sale, Donation, or Inheritance

Estate & Property1 min readUpdated May 25, 2026

Whenever real property or shares change hands through a sale, donation, or inheritance, the BIR issues an electronic Certificate Authorizing Registration, or eCAR, that allows the transfer to be registered. Here is what to know.

What an eCAR is

An eCAR is the BIR's certification that the taxes on a transfer have been paid, which clears the way for the new owner's name to be registered. The Registry of Deeds, for example, will ask for it before transferring a land title.

Who issues it and where

For real property, the eCAR is issued by the Revenue District Office with jurisdiction over where the property is located. For shares of stock, it is the RDO where the taxpayer is registered. Donations and estates follow the domicile of the donor or the deceased.

When you need one

You typically need an eCAR after:

Buying or selling real property
Receiving property as a donation
Inheriting property from someone who has passed away

The eCAR is issued once you submit the complete documents and pay the relevant taxes. Ask AskOnward which taxes and documents apply to your transfer.

Have a specific question?

Ask AskOnward and get an answer grounded in the official BIR rules, with the current forms, fees, and steps for your situation.

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Frequently asked questions

What is an eCAR used for?: It certifies that the taxes due on a transfer have been paid, which lets the new owner register the property. The Registry of Deeds requires it before transferring a land title.
Where do I get an eCAR for real property?: From the Revenue District Office that has jurisdiction over the location of the property being transferred.
Do I need an eCAR for an inherited property?: Yes. Transfers by inheritance, like sales and donations, require an eCAR before the title can be moved to the heirs' names.

Related guides

This guide is for general information and is not affiliated with the government. For official forms and the latest rules, see the Bureau of Internal Revenue at bir.gov.ph.