CAR (Certificate Authorizing Registration)

CAR (Certificate Authorizing Registration) — the BIR-issued certificate confirming that the taxes on a transfer (estate, donation, or sale) have been paid, required per asset before the Registry of Deeds will transfer a title or a corporation records a share transfer. You met its sale-side version implicitly in 3.8’s friction stack; in the estate context it is the freeze’s gatekeeper — no CAR, no movement, which is why every unpapered asset in an estate stalls the clean ones queued behind it.

First used in: 4.6 · Structures & estate: keeping it