From FIA Regulations:

7.3 PARTICIPATION – WRC TEAM
A WRC Team:
7.3.1 Will be eligible to score Manufacturers’ points only if cars of the same homologation number (homologation extension 100/01 KSR and its WR extension or homologation extension 200/01 WRC or homologation extension 300/01 WRC) are used as those of a Manufacturer under Art. 7.2 or as a new Manufacturer under Art. 4.1.2.