If your BIR e-CAR has not been released yet, you can still pay the local transfer tax — and you should, before the 60-day deadline passes. Most LGUs will process the transfer tax payment using your BIR receiving copy and the approved BIR computation for Capital Gains Tax (CGT) and Documentary Stamp Tax (DST). The e-CAR is required later, at the Registry of Deeds. It is not what the City Treasurer’s Office is waiting for.

The confusion is understandable. The e-CAR (Electronic Certificate Authorizing Registration) is the document that proves BIR taxes have been settled, and the Registry of Deeds requires it before it will process a transfer of title. Because it is such a central document in the transfer chain, buyers often assume it is the trigger for everything — including the local transfer tax.

It isn’t. The transfer tax is a local tax, collected by the provincial or city government where the property is located, and it has its own legal basis and deadline. The local government does not require the e-CAR to accept your payment. What it needs is evidence that BIR taxes were filed and computed — not that they were already cleared.

Go to the City Treasurer’s Office (or Provincial Treasurer’s Office, depending on the location of the property) with the following two documents:

1. Your BIR receiving copy. This is the stamped acknowledgment you received when you filed and submitted your tax documents at the BIR Revenue District Office. It establishes the date of filing and the fact that the CGT and DST returns were accepted.
2. The BIR-approved computation sheet. This is the document the BIR issued showing how CGT and DST were computed — the zonal value used, the selling price, and the resulting tax figures. The LGU treasurer’s office uses the same tax base to compute the local transfer tax. In most jurisdictions, the transfer tax is assessed at 0.50% of the higher of the selling price or the zonal value for properties within cities, or 0.75% for provinces, though local ordinances may vary.

Present both documents at the counter and explain that your e-CAR is still pending. This is a common situation — experienced assessors at the treasurer’s office encounter it regularly. They are authorized to proceed with the assessment and collect the transfer tax without the e-CAR in hand.

The transfer tax base is the higher of the consideration stated in the deed of sale or the fair market value of the property as determined by the local assessor — which in practice often aligns closely with the BIR zonal value. Because the BIR computation sheet already reflects this higher-of comparison, the treasurer’s office can use it directly to arrive at the local transfer tax figure.

Once assessed, pay on the spot and keep the official receipt. This receipt becomes part of your document package when you eventually submit everything to the Registry of Deeds — along with your e-CAR, the notarized deed, and the other required documents. Paying the transfer tax now does not accelerate the e-CAR, but it eliminates one potential source of penalties and keeps your timeline intact.

If the transfer tax is not paid within 60 days from the date of the deed of sale, the LGU is entitled to impose a surcharge — typically 25% of the tax due — plus interest. The exact rates and conditions depend on the local ordinance of the city or province where the property is located, but penalties are assessed against the buyer, not the BIR.

Arguing that the delay was caused by BIR processing timelines does not automatically result in a waiver. LGUs have discretion over penalty waivers, but the burden of proving circumstances beyond your control is on you, and approval is not guaranteed. The far cleaner approach is to proceed with the transfer tax payment now using the documents you already have.

To set accurate expectations: after paying the transfer tax at the LGU, you will still need to wait for the e-CAR before you can proceed to the Registry of Deeds. The e-CAR is the document that triggers title transfer — there is no workaround for that step. What you are doing now is securing your position on the LGU side so that the moment the e-CAR is released, you can proceed to the Registry without any outstanding obligations blocking you.