RMC No. 54-2019: Prescribes the revised BIR Form Nos. 1800 (Donor’s Tax Return) and 1801 (Estate Tax Return) Version January 2018

Key points

1. Availability. The returns are on the BIR Website (www.bir.gov.ph) under the BIR Forms-Transfer Tax Return section. They are not yet in the eBIRForms, so manual and eBIRForms filers download the PDF, print it and fill out the applicable fields.
2. Manual payment. Payment of any tax due is made at an Authorized Agent Bank within the jurisdiction of the RDO covering the donor’s domicile at the time of donation or the decedent’s domicile at death. Where there are no AABs, the return is filed and tax paid with the Revenue Collection Officer using the Mobile Revenue Collection Officers System (MRCOS).
3. Online payment. Payment may be made through GCash Mobile Payment, Landbank of the Philippines Linkbiz Portal (for LBP ATM account holders and/or Bancnet ATM/Debit Card holders), or DBP Tax Online (for VISA/Master Credit Card and/or Bancnet ATM/Debit holders).
4. No Payment Return. The forms are filed with the RDO having jurisdiction over the donor’s or decedent’s domicile at the time of donation or death. If there is no legal residence in the Philippines, the return is filed with the Office of the Commissioner (RDO No. 39, South Quezon City).

Who is affected

• Donors
• Estates of decedents
• Manual and eBIRForms filers

Deadlines and effectivity

• Issued May 21, 2019
• Forms: Version January 2018