Circularizing the amended answer to Question No. 2 of Revenue Memorandum Circular (RMC) No. 85-2018 in relation to the issuance of Electronic Certificate Authorizing Registration (eCAR) in the transfer of real properties 

The Commissioner of Internal Revenue has issued RMC No. 93-2019 dated 23 August 2019, to amend the answer to Question No. 2 of RMC No. 85-2018 on the issuance of eCARs for transfer of real properties.

The issuance of two (2) eCARs, should the taxpayer submit two (2) separate documents (e.g., Extra Judicial Settlement and Deed of Absolute Sale or Deed of Donation), shall now depend on the area of the property subject of the sale or donation, summarized as follows:

Subject of sale or donation
Issuance of eCARs
Total Area appearing in the Original/Transfer/ Condominium Certificate of Title
Two (2) eCARs will be issued simultaneously bearing the same Title Number. One (1) eCAR for settlement of the estate and another one (1) for transfer by sale or donation.
The eCARs must be presented by the taxpayer to the Registry of Deeds ("RD") to avoid the latter’s issuance of a Notice of Invalid eCAR resulting from the presentation of only one (1) eCAR.
Portion of the Total Area
Two (2) eCARs must be issued, but the second eCAR shall only be issued after the eCAR for the estate settlement is presented to the RD for the issuance of new title.
The new title number to be issued for the first transaction shall be the basis for the issuance of the second eCAR, be it sale or donation.

You may access the full version of this RMC through the BIR website.