Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMC No. 10-2026: Clarifying the Tax Treatment, Documentation Requirements, and Filing of Return and Payment of Donor’s Tax for Donations Consisting Purely of Cash

Files
Download this file

Summary

RMC No. 10-2026 clarifies the tax treatment, documentary requirements, and return filing and payment of Donor’s Tax for donations consisting purely of cash.

Key points

  1. Coverage. The rules apply to purely cash donations made during the same calendar year to natural or juridical persons, including organizations, foundations, and institutions.
  2. Filing and payment. The Donor’s Tax return is filed electronically, for example through eBIRForms, eFPS, or ATSP filing applications. The tax is paid manually through an Authorized Agent Bank or electronically through the BIR’s ePayment channels.
  3. Documents and deadline. Within thirty (30) days after the gift is made or completed, submit to the RDO of the donor’s residence or registration (or the Large Taxpayers Division for large taxpayers): a notarized Deed of Donation, proof of cash transfer, proof of filing the return (BIR Form No. 1800), proof of payment (if applicable), a Certificate of Donation for a tax-exempt donee, valid IDs or a Secretary’s Certificate/Board Resolution, and the TINs of donor and donee.
  4. Section 34(H) donees. For cash donations to accredited Donee Institutions under Section 34(H) of the Tax Code, the documents serve as evidence for future claims for deductions from gross income, in addition to the PCNC Accreditation issued by the BIR to the donee.
  5. No eCAR. An eCAR is not required for exclusively cash donations, since cash is not a registrable property requiring transfer of title under any government registry.

Who is affected

  • Donors making purely cash donations
  • Donees, including tax-exempt donees and accredited Donee Institutions

Deadlines and effectivity

  • Documents due: within 30 days after the gift is made or completed
  • Issued: February 4, 2026

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.