RMC No. 33-2021: Announces the availability of the Offline Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8

Key points

1. Where to download. The package is downloadable from www.bir.gov.ph and www.knowyourtaxes.ph.
2. Forms included. These are BIR Form 1800 (Donor’s Tax Return), 1801 (Estate Tax Return) and 2000-OT (Documentary Stamp Tax Declaration/Return, One-Time Transactions).
3. Filing deadlines. Form 1800 is filed within thirty (30) days after the gift is made, and Form 1801 within one (1) year from the decedent’s death. Form 2000-OT is filed and the tax paid within five (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred.
4. Where to pay manually. Payment is made at an Authorized Agent Bank (AAB) in the RDO with jurisdiction. For Form 1800 this is the donor’s domicile at donation, and for Form 1801 the decedent’s domicile at death. For Form 2000-OT it is where the seller, transferor or donor is registered, or where the property is for a sale of real property. With no legal residence in the Philippines, Forms 1800 and 1801 go to the Office of the Commissioner (RDO No. 39, South Quezon City). Where there is no AAB, filing and payment are made with the Revenue Collection Officer through the MRCOS.
5. Online payment. Channels are Mobile Payment (GCash/Paymaya), Landbank Link.BizPortal, DBP Tax Online, Union Bank Online Web and Mobile Payment Facility, and PESONet through the Link.BizPortal for RCBC and Robinsons Bank account holders.

Who is affected

• Donors filing Form 1800
• Estates filing Form 1801
• Taxpayers with one-time Documentary Stamp Tax transactions

Deadlines and effectivity

• Form 1800: within thirty (30) days after the donation
• Form 1801: within one (1) year from the decedent’s death
• Form 2000-OT: within five (5) days after the close of the month of the taxable document