[ BIR REGULATIONS NO. 24-2002, November 15, 2002 ]

REGULATIONS PRESCRIBING THE INFORMATION TO BE PERIODICALLY REQUIRED OR OBTAINED BY THE COMMISSIONER RELATIVE TO THE REGISTRATION/RECORDING OF TRANSFERS OF REAL PROPERTIES WITH THE REGISTER OF DEEDS/ASSESSORS PURSUANT TO SECTION 5(B) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 IN RELATION TO SECTIONS 58(E), 95, AND 236(J) OF THE SAME CODE AS WELL AS PROVIDING FOR THE MANNER OF THE ISSUANCE OF CERTIFICATE AUTHORIZING REGISTRATION (CAR).