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  • BIR Form No. 1800 Download Donor's Tax Return Description: (Guidelines)

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    JAY CADAY
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    This document summarizes two tax return forms from the Bureau of Internal Revenue (BIR) in the Philippines: Form No. 1800 is for donors to file when making a gift or donation of property. The return must be filed within 30 days of the gift and a separate return is required for each gift made on different dates in a year. Form No. 1801 is the Estate Tax Return, which must be filed within one year of a decedent's death by their executor, administrator or legal heir. It is required in cases where estate tax is due or where the estate includes registered property like real estate that requires BIR clearance for transfer.

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    This document summarizes two tax return forms from the Bureau of Internal Revenue (BIR) in the Philippines: Form No. 1800 is for donors to file when making a gift or donation of property. The return must be filed within 30 days of the gift and a separate return is required for each gift made on different dates in a year. Form No. 1801 is the Estate Tax Return, which must be filed within one year of a decedent's death by their executor, administrator or legal heir. It is required in cases where estate tax is due or where the estate includes registered property like real estate that requires BIR clearance for transfer.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    49 views2 pages

    BIR Form No. 1800 Download Donor's Tax Return Description: (Guidelines)

    Uploaded by

    JAY CADAY
    This document summarizes two tax return forms from the Bureau of Internal Revenue (BIR) in the Philippines: Form No. 1800 is for donors to file when making a gift or donation of property. The return must be filed within 30 days of the gift and a separate return is required for each gift made on different dates in a year. Form No. 1801 is the Estate Tax Return, which must be filed within one year of a decedent's death by their executor, administrator or legal heir. It is required in cases where estate tax is due or where the estate includes registered property like real estate that requires BIR clearance for transfer.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    BIR Form No.

    1800 Donor’s Tax Return

    Download Description

    (PDF) | (Guidelines) 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 preoperty is real or personal, tangible or intangible.

    Filing Date

    The return shall be filed within thirty (30) days after the date the gift
    (donation) is made. 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 shall likewise apply in the case of co-
    ownership over the property being donated.

    BIR Form No. 1801 Estate Tax Return

    Download Description

    (PDF) | (Guidelines) This return shall be filed in triplicate by:

    1. The executor, or administrator, or any of the legal heir/s of the decedent,


    whether resident or non-resident of the Philippines, under any of the
    following situations:

    a. In all cases of transfers subject to estate tax;


    b. Regardless of the gross value of the estate, where the said estate consists
    of registered or registrable property such as real property, motor vehicle,
    shares of stock or other similar property for which a clearance from the BIR
    is required as a condition precedent for the transfer of ownership therof in
    the name of the transferee; or

    2. If there is no executor or administrator appointed, qualified, and acting


    within the Philippines, then any person in actual or constructive possession
    of any property of the decedent.

    Filing Date

    The return shall be filed within one (1) year from the decedent's death.

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