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:. Tax Inf o rmat io n :: Capital Gains Tax :: Doc. Stamp Tax :: Donor's Tax :: Estate Tax :: Income Tax :: Percentage Tax :: Value- Added Tax :: Withholding Tax :: Excise Tax :: Tax Info Ads :: Flyers - Tagalog - English :. D o no r' s Tax
C o nt e nt s Tax Rates Description Tax Form Documentary Requirements Procedures Deadlines Related Revenue Issuances Codal Reference Frequently Asked Questions Tax R at e s Ef f e ct ive January 1, 1998 t o p re se nt T he Tax Shall b e exempt 0 P 2,000.00 14,000.00 44,000.00 204,000.00 2% 4% 6% 8% 10% 100,000.00 200,000.00 500,000.00 1,000,000.00 3,000,000.00 PDFmyURL.com O f t he Exce ss O ve r
:. Sp e cial Sit e s :: Tax Code :: Tax Calendar :: BIR Forms :: Z onal Values :: Taxpayer Bill of Rights :: PSIC/PSOC
N e t G if t O ve r
B ut no t O ve r
100,000.00 100,000.00 200,000.00 500,000.00 1,000,000.00 3,000,000.00 5,000,000.00
:. e T IN 200,000.00 500,000.00 Get your Taxpayer Identification Number online! 1,000,000.00 3,000,000.00
750. A stranger is a person who is PDFmyURL.00 100.00 and over 204.00 10.000. Philippines Trunkline: 929. or • . spouse.000.00 O f t he Exce ss O ve r N e t G if t O ve r B ut no t O ve r Plus 50. ancestor and lineal descendants.00 3.000.000.000.000.3. Diliman.00 258.000.00 500.000.000.000.000.00 50.000.000.00 Notes: 1.000.000.000.000.000.000.000.000.00 3.000.750.000. Donation made to a stranger is subject to 30% of the net gift.000. click here.00 1.000.00 100.00 and over Donation made to a stranger is subject to 10% of the net gift.000.000.00 5.ph BIR National Office Bldg. A stranger is a person who is not a: • brother. :. Ef f e ct ive July 28.00 1.00 500.00 404.00 18.5% P 750.000.00 3.000. When the gifts are made during the same calendar year but on different dates. 1992 t o D e ce mb e r 31.000.750.00 10.00 10.00 200.00 5.00 100.2511 2. Agham Road.com .00 58.000. C o nt act Us BIR wants to hear from you. Feel free to email us at email@example.com 1. 1997 T he Tax Shall b e exempt 1.000.00 5.000..000.000.00 3% 5% 8% 10% 15% 20% 50.00 200.00 1. the donor's tax computed on the total net gifts during the year.000.00 5.750.000.00 10% 12% 15% 3.7676 | 927. 5. comments and suggestions.004.000.750.000. Rate applicable shall be based on the law prevailing at the time of donation.000.00 :.000.000. Quez on City. relative by consanguinity in the collateral line within the fourth degree of relationship (up to first cousin).000.000.000.000.000.00 3.000.00 200.00 558.bir.000. B IR Po rt al To access other BIR eServices and internal applications.gov. We welcome your queries.00 500. sister (whether by whole or half blood).00 5.
spouse.00 875.000.000.00 75.860.000.not a: • brother.000.000.000.00 200.860.00 150.000.00 145.00 300.000.5% P 735.000.000.610.000.00 2.00 36.00 400.00 2.000.000.000.00 1. or • .00 100.000.00 80.000.000. Ef f e ct ive b e f o re July 28.00 PDFmyURL.110.00 5.000.000.000.000.00 200.00 50.610.860.000.610.610.00 625.00 300.00 50.00 875.00 54.00 75.360.000.000.00 400.00 9.000.000.00 625.00 O f t he Exce ss O ve r N e t G if t O ve r B ut no t O ve r Plus 1.00 75.000.00 200.00 750.5% 3% 6% 9% 12% 15% 18% 21% 24% 28% 32% 36% 1.000.000.00 100.000.com .00 625.000.860.000.00 2.000.110.00 1.000.000. sister (whether by whole or half blood).000.000.00 150.000.00 750. ancestor and lineal descendants.000.00 2.00 300.000. relative by consanguinity in the collateral line within the fourth degree of relationship (up to first cousin).00 1.00 500.00 21.00 750.00 110.00 50.000.000. 1992 T he Tax Shall b e exempt 1.000.00 150.00 500.00 1.00 185.00 100.00 500.000.00 875.00 1.00 400.000.000.
if applicable • • 8. if applicable Certified true copy(ies) of the Original/Transfer/Condominium Certificate of Title (front and back ) of lot and/or improvement donated. the return may be filed with Revenue PDFmyURL.newspaper clippings or certification issued by the Stock Exchange as to the par value per share For unlisted stocks . 5. if applicable Proof of claimed deductions. tangible or intangible. Pro ce d ure s File the return in triplicate (two copies for the BIR and one copy for the taxpayer) with any Authoriz ed Agent Bank (AAB) of the RDO having jurisdiction over the place of the domicile of the donor at the time of the transfer. It shall apply whether the transfer is in trust or otherwise. 39 . whether the gift is direct or indirect and whether the property is real or personal. if applicable Certified true copy(ies) of the latest Tax Declaration (front and back pages) of lot and/or improvement. with Revenue District No. and is imposed on the gratuitous transfer of property between two or more persons who are living at the time of the transfer. 4. Deed of Donation Sworn Statement of the relationship of the donor to the donee Proof of tax credit. if applicable Proof of valuation of shares of stocks at the time of donation.resident alien.D e scrip t io n Donor’s Tax is a tax on a donation or gift.com . In the case of gifts made by a non. For listed stocks . the return will be filed directly with the Revenue Collection Officer or duly Authoriz ed City or Municipal Treasurer where the donor was domiciled at the time of the transfer. 6. Copy of Tax Debit Memo used as payment. 2.South Quez on City. 7. Tax Fo rm BIR Form 1800 – Donor’s Tax Return D o cume nt ary R e q uire me nt s The following requirements must be submitted upon field or office audit of the tax case before the Tax Clearance Certificate/Certificate Authoriz ing Registration can be released: 1. 9. if applicable Additional requirements may be requested for presentation during audit of the tax case depending upon existing audit procedures. 3. if applicable “Certificate of No Improvement” issued by the Assessor’s office where the properties have no declared improvement. or if there is no legal residence in the Philippines.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 10. In places where there are no AAB.
resident or non. In places where there are no AAB. or with the Philippine Embassy or Consulate in the country where donor is domiciled at the time of the transfer. whether the gift is direct or indirect and whether the property is real or personal. 39 .South Quez on City. whether in trust or otherwise. the return may be filed with Revenue District No. who transfers or causes to transfer property by gift. What donations are tax exempt? PDFmyURL.resident. whether natural or juridical. What are the procedures in filing the Donor’s Tax return? File the return in triplicate (two copies for the BIR and one copy for the taxpayer) with any Authoriz ed Agent Bank (AAB) of the RDO having jurisdiction over the place of the domicile of the donor at the time of the transfer. 104 of the National Internal Revenue Code Fre q ue nt ly Aske d Q ue st io ns 1. each spouse will file separate returns corresponding to his/ her respective share in the conjugal/community property. A separate return will be filed for each gift (donation) made on the different dates during the year reflecting therein any previous net gifts made during the same calendar year. or if there is no legal residence in the Philippines. This rule will also apply in the case of co. Submit all documentary requirements and proof of payment to the Revenue District Office having jurisdiction over the place of residence of the donor. tangible or intangible. or with the Philippine Embassy or Consulate in the country where donor is domiciled at the time of the transfer. the return will be filed directly with the Revenue Collection Officer or duly Authoriz ed City or Municipal Treasurer where the donor was domiciled at the time of the transfer. 39 . 2.South Quez on City. If the gift (donation) involves conjugal/community/property. 39 . 98 to Sec. 3. with Revenue District No.ownership over the property.2003 and RMO No. Who are required to file the Donor’s Tax Return? Every person. R e lat e d R e ve nue Issuance s RR No. Submit all documentary requirements and proof of payment to the Revenue District Office having jurisdiction over the place of residence of the donor.com . In the case of gifts made by a non. 2.resident alien. D e ad line s Within thirty days (30) after the date the gift (donation) is made. 1.South Quez on City.98 C o d al R e f e re nce Sec.District No.
the value of improvement is the construction cost per building permit and or occupancy permit plus 10% per year after year of construction. the fair market value at that time will be considered the amount of gift In case of real property. religious. trust or philantrophic organiz ation or research institution or organiz ation. materials and services • • • • 4.Task Force on Human Settlement on the donation of equipment.000 Gifts made to or for the use of the National Government or any entity created by any of its agencies which is not conducted for profit. the taxable base is the fair market value as determined by the Commissioner of Internal Revenue (Z onal Value) or fair market value as shown in the latest schedule of values of the provincial and city assessor (MV per Tax Declaration).Development Academy of the Philippines .Aquaculture Department of the Southeast Asian Fisheries Development Center of the Philippines . whichever is higher If there is no z onal value. recogniz ed natural.International Rice Research Institute .Integrated Bar of the Philippines . What are the bases in the valuation of property? If the gift is made in property.com .• Dowries or donations made on account of marriage before its celebration or within one year thereafter. or to any political subdivision of the said Government Gifts in favor of an educational and/or charitable. provided not more than 30% of said gifts will be used by such donee for administration purposes Encumbrances on the property donated if assumed by the donee in the deed of donation Donations made to the following entities as exempted under special laws: . cultural or social welfare corporation. accredited non. the taxable base is the fair market value that appears in the latest tax declaration If there is an improvement. institution.National Social Action Council .government organiz ation. by parents to each of their legitimate.Philippine American Cultural Foundation .Philippine Inventor’s Commission . PDFmyURL. or the market value per latest tax declaration. or adopted children to the extent of the first P10.Ramon Magsaysay Foundation .
g o v. b i r .com .2 0 0 4 Co p yr i g h t © b i r . PDFmyURL.p h Al l r i g h ts r e s e r ve d .g o v.p h i s u n d e r th e s u p e r vi s i o n o f th e In fo r m a ti o n S ys te m s G r o u p o f th e B u r e a u o f In te r n a l Re ve n u e .
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