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1800 Donor's Tax Return

This BIR return is filed by any person, natural or juridical, resident or non-resident, who transfers or causes to transfer property by gift, whether in trust or otherwise, whether the gift is direct or indirect and whether the preoperty is real or personal, tangible or intangible.

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DLN:
BIR Form No.

Donor’s
Tax Return

Republika ng Pilipinas
Kawanihan
Kagawaran ng Rentas Internas
Pananalapi

1800
July, 1999 (ENCS)

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.
1 Date of Donation

2 Amended Return?

(MM/DD/YYYY)

Yes

3

No. of Sheets Attached

4

ATC

D N 0 1 0

No

Part I
Background Information
6 RDO
7 Telephone
5 TIN
Code
Number
(Donor)
8 Donor's Name(For Individual)Last Name,First Name,Middle Name/(For Non-Individual)Registered Name
9 Registered
Address
10 Residence
Address
12 Relationship of Donee to
11 TIN
(Donee)
the Donor
13 Donee's Name(For Individual)Last Name,First Name,Middle Name/(For Non-Individual)Registered Name

9A Zip
Code
10A Zip
Code

15 Relationship of Donee to
14 TIN
(Donee)
the Donor
16 Donee's Name(For Individual)Last Name,First Name,Middle Name/(For Non-Individual)Registered Name
17

Are you availing of tax relief under a Special Law/
International Tax Treaty?
Yes
Part II
Particulars
18 Personal Properties
19 Real Properties

No
17A If yes, specify
Computation of Tax
Stranger

Relative

18A

19B

20A

(From Schedule B)

20 Total Gifts in this Return (Sum of Items 18A & 19A/18B & 19B)
21 Less: Deductions

18B

19A

(From Schedule A)

20B

21A

21B

21C

21D

21E

21F

21G

21H

21I

21K

21L

22 Total Net Gifts in this Return (Item 20A less 21K/20B less 21L)

22A

22B

23 Add: Total Prior Net Gifts During the Calendar Year

23A

23B

24 Total Net Gifts Subject to Tax (22A plus 23A/22B plus 23B)

24A

24B

25 Tax Due

25A

21J

Total

25B

Aggregate Tax Due (Sum of Items 25A & 25B)
26 Less: Tax Credits/Payments

25C

28A
26A

Payments for Prior Gifts During the Calendar Year

26A

28B
26B

Foreign Donor's Tax Paid

26B

28C
26C

Tax Paid in Return Previously Filed, if this is an Amended Return

26C

26D

Total Tax Credits/Payments (Sum of Items 26A to 26C)

26D

27 Tax Payable/(Overpayment)
28 Add: Penalties
Surcharge
28A

27
Interest
28B

Compromise
28D

28C

29 Total Amount Payable/(Overpayment) (Sum of Items 27 & 28D)

29

In case of Overpayment, Mark one box only
To be Refunded
To be issued a Tax Credit Certificate
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge and belief,
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended,and the regulations issued under authority thereof.
30

31
Taxpayer/Authorized Agent Signature Over Printed Name

Part III
Particulars

Title/Position of Signatory

D e t a i l s of P a y m e n t
Date
Number
MM
DD
YYYY

Drawee
Bank/Agency

Amount

32 Cash/Bank

32

Debit Memo....................................................................................…
33 Check
33A
33B
33C

33D

34A

34 Tax Debit

34B

34C

35B

35C

35D

Memo ………
35 Others

35A

Machine Validation/Revenue Official Receipt Details (If not filed with the bank)

Stamp of Receiving Office
and Date of Receipt

BIR Form 1800 (ENCS) - Page 2
Schedule A

Description of Donated Personal Property
Particulars

Fair Market Value
Stranger

Relative

TOTAL
Schedule B
Classification

Description of Donated Real Property
Area

Location

Fair Market Value

TCT/OCT/CCT / Tax Declaration

Stranger

No. for Untitled Real Property

Relative

P

P

TOTAL

P

P

DONOR'S TAX TABLE
A. If the Net Gift to a RELATIVE is :
Over
P100,000
200,000
500,000

But Not Over
P100,000
200,000
500,000
1,000,000

The Tax Shall Be
Exempt
0
2,000
14,000

Plus
2%
4%
6%

Of the Excess Over
100,000
200,000
500,000

Over
1,000,000
3,000,000
5,000,000
10,000,000

But Not Over
3,000,000
5,000,000
10,000,000

The Tax Shall Be
44,000
204,000
404,000
1,004,000

Plus
8%
10 %
12 %
15 %

Of the Excess Over
1,000,000
3,000,000
5,000,000
10,000,000

B. Net Gift to a STRANGER is multiplied by 30%
BIR FORM 1800 - DONOR'S TAX RETURN
Guidelines and Instructions
Who Shall File
This return shall be filed in triplicate by any person, natural or juridical, resident or
non-resident, who transfers or causes to transfer property by gift, whether in trust or
otherwise, whether the gift is direct or indirect and whether the property is real or personal,
tangible or intangible.
When and Where to File
The return shall be filed within thirty (30) days after the date the gift (donation) is
made.
The return shall be filed with any Authorized Agent Bank (AAB) of the Revenue
District Office having jurisdiction over the place of domicile of the donor at the time of the
transfer, or if there be no legal residence in the Philippines, with the Office of the
Commissioner, (Revenue District Office No. 39, South Quezon City) or with the Philippine
Embassy or Consulate in the country where he is domiciled at the time of the transfer. In
places where there are no Authorized Agent Banks, the return shall be filed with the
Revenue Collection Officer, or duly Authorized City or Municipal Treasurer of the Revenue
District Office having jurisdiction over the place of domicile of the donor.
A separate return shall be filed by each donor for each gift (donation) made on
different dates during the year reflecting therein any previous net gifts made in the same
calendar year. Only one return shall be filed for several gifts (donations) by a donor to the
different donees on the same date.
If the gift (donation) involves conjugal/community property, each spouse shall file
separate return corresponding to his/her respective share in the conjugal/community
property. This rule shall likewise apply in the case of co-ownership over the property being
donated.
When and Where to Pay
Upon filing this return, the total amount payable shall be paid to the Authorized
Agent Bank (AAB) where the return is filed. In places where there are no AABs, payments
shall be made directly to the Revenue Collection Officer or duly Authorized City or
Municipal Treasurer who shall issue a Revenue Official Receipt (ROR) therefor. Returns
filed with the Philippine Embassy or consulate shall be paid thereat.
Where the returned is filed with an AAB, the lower portion of the return must be duly
machine-validated and stamped received by the Authorized Agent Bank to serve as receipt
of payment. The machine validation shall reflect the amount paid, the date of payment and
the transaction code and the stamp mark shall also show the name of the bank, branch code,
teller’s code and teller’s initial. The AAB shall also issue an official receipt or bank debit
advice or credit document, whichever is applicable, as additional proof of payment.

of values fixed by the Provincial/City Assessors, whichever is higher, shall be considered
the amount of the gift.
Penalties
There shall be imposed and collected as part of the tax:
1.
A surcharge of twenty five percent (25%) for each of the following violations:
Failure to file any return and pay the amount of tax or installment due on or
a.
before the due date;
b.
Unless otherwise authorized by the Commissioner, filing a return with a
person or office other than those with whom it is required to be filed;
Failure to pay the full or part of the amount of tax shown on the return, or the
c.
full amount of tax due for which no return is required to be filed on or before
the due date;
d.
Failure to pay the deficiency tax within the time prescribed for its payment in
the notice of assessment.
2.
A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any
payment has been made on the basis of such return before the discovery of the
falsity or fraud, for each of the following violations:
a. Willful neglect to file the return within the period prescribed by the Code or by
rules and regulations; or
b. In case a false or fraudulent return is willfully made.
3.
Interest at the rate of twenty percent (20%) per annum, or such higher rate as may be
prescribed by rules and regulations, on any unpaid amount of tax, from the date
prescribed for the payment until the amount is fully paid.
4.
Compromise penalty.
Attachments
1.
2.
3.
4.
5.
6.

Tax Rate and Basis of Tax
In general, the tax due for gifts made to relatives shall be computed using the
schedular rates. If there is only one (1) gift given during the calendar year, the tax due shall
be based on the value of the gift donated less allowable deductions. However, if there are
several gifts made, the tax due shall be computed based on the total net gifts made during
the calendar year.
When the donee or beneficiary is a stranger, the tax payable by the donor shall be
thirty percent (30%) of the net gifts. For the purpose of this tax, a “stranger” is a person
who is not a: (1) brother, sister (whether by whole or half blood), spouse, ancestor and lineal
descendants; or (2) relative by consanguinity in the collateral line within the fourth degree
of relationship.

7.
8.
9.

Valuation of gifts made in property
If the gift is made in property, the fair market value thereof at the time of the
donation shall be considered the amount of the gift. In case of real property, the fair market
value as determined by the Commissioner or the fair market value as shown in the schedule

§
§
§

Sworn statement of the relationship of the donor to the donee;
Proof of claimed tax credit, if applicable;
Certified true copy/ies of the Original/ Transfer/Condominium Certificate of Title
(front and back pages) of the donated property, if applicable;
Certified true copy/ies of the latest Tax Declaration (front and back pages) of lot
and/or improvement, if applicable;
“Certificate of No Improvement” issued by the Assessor’s Office where the donated
real property/ies have no declared improvements, if applicable;
Proof of valuation of shares of stock at the time of donation, if applicable;
a.
For listed stocks – newspaper clippings/certification issued by the Stock
Exchange as to the value per share
b.
For unlisted stocks – latest audited Financial Statements of the issuing
corporation with computation of the book value per share
Proof of valuation of other types of personal properties, if applicable;
Proof of claimed deductions, if applicable.
Copy of the Tax Debit Memo used as payment, if applicable.

These requirements must be submitted upon field or office audit of the tax case before
the Tax Clearance Certificate/Certificate Authorizing Registration can be released to the
taxpayer.
Additional requirements may be requested for presentation during the audit of the
tax case depending upon existing audit procedures.
Note: All background information must be properly filled up.
The last 3 digits of the 12-digit TIN refers to the branch code.
TIN = Taxpayer Identification Number.
If the donee is a non-individual, its relationship to the donor is that of a stranger.

ENCS
 
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