BIR Revenue Memorandum Circular No. 93-2019 September 20, 2019 By Management BIR Revenue Memorandum Circular No. 93-2019 Amending the Answer to Question No. 2 of Revenue Memorandum Circular (RMC) No. 85-2018 Relative to the Issuance of Electronic Certificate Authorizing Registration (eCAR) in the Transfer of Real Properties.