THE procedures governing the issuing of an electronic Certificate Authorizing Registration (eCAR) to taxpayers who qualify for the extended estate tax amnesty have been clarified by the Bureau of Internal Revenue (BIR).

The tax agency said in a statement that it published Revenue Regulations 17-2021 to advise taxpayers that the eCAR will only be provided after they submit documentation of estate settlement such as an extrajudicial settlement of estate (EJS) or a copy of a court order.

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