11/02/2026
๐๐๐ถ๐ฑ๐ฒ๐น๐ถ๐ป๐ฒ๐ ๐ผ๐ป ๐๐ต๐ฒ ๐ฃ๐ฟ๐ผ๐ฐ๐ฒ๐๐๐ถ๐ป๐ด ๐ฎ๐ป๐ฑ ๐๐๐๐๐ฎ๐ป๐ฐ๐ฒ ๐ผ๐ณ ๐๐ต๐ฒ ๐๐น๐ฒ๐ฐ๐๐ฟ๐ผ๐ป๐ถ๐ฐ ๐๐ฒ๐ฟ๐๐ถ๐ณ๐ถ๐ฐ๐ฎ๐๐ฒ ๐๐๐๐ต๐ผ๐ฟ๐ถ๐๐ถ๐ป๐ด ๐ฅ๐ฒ๐ด๐ถ๐๐๐ฟ๐ฎ๐๐ถ๐ผ๐ป (๐ฒ๐๐๐ฅ) ๐ณ๐ผ๐ฟ ๐ข๐ป๐ฒ-๐ง๐ถ๐บ๐ฒ ๐ง๐ฟ๐ฎ๐ป๐๐ฎ๐ฐ๐๐ถ๐ผ๐ป๐ (๐ข๐ก๐๐ง๐ง)
RMC #56-2024, RMC #133-2024, and OM #20-2025
With the passage of the Ease of Paying Taxes (EOPT) Act, taxpayers can now file returns and pay taxes at any Authorized Agent Bank (AAB) or Revenue Collection Office (RCO). However, while payment is flexible, the jurisdiction for processing the eCAR remains specific to the type of transaction.
๐ Sale of Real Property: The RDO with jurisdiction over the location of the property.
๐ Sale of Personal Property: The RDO with jurisdiction over the seller's registration OR the RDO of the seller's residence.
๐ Donations (Individual): The RDO with jurisdiction over the residence of the donor.
๐ Donations (Non-Individual): The RDO where the donor-corporation is registered.
Note: If the address on the submitted documents (e.g., Deed of Donation/Sale, Barangay Certificate) differs from the address in the BIRโs system (ITS/IRIS), the residential address in the BIR system prevails.
The taxpayer, however, may process the eCAR at the RDO having jurisdiction over their actual and current residence, provided that the residence information in the BIR system is updated to reflect the current address. The Client Support Section of the RDO with jurisdiction over the current address shall initiate the transfer or update of the registration information.
๐ Estate Tax: The RDO with jurisdiction over the TIN of the Estate.
Note: If the decedent had a registered business, it is the RDO of that business. If not, it is the RDO where the heirs intend to apply for the eCAR.