Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 54-2019 dated 17 May 2019 which circularizes the availability of revised BIR Form No. 1800 (Donor’s Tax Return) and BIR Form No. 1801 (Estate Tax Return). The revised manual returns are already available in the BIR website under the BIR Forms-Transfer Tax Return section but are not yet available in the Electronic Bureau of Internal Revenue Forms (eBIRForms). As such, the BIR advises the manual and eBIRForm filers to download the PDF version of the form, print and fill out the form. Payment of the tax due thereon shall be made as follows:
|Type of Payment||Particulars|
In case of “No Payment Return”, the taxpayer shall file the returns as follows:
|BIR Form No.||Place of Filing|
|BIR Form No. 1800||RDO having jurisdiction over the place of domicile of the donor at the time of the donation or if there is no legal residence in the Philippines, with the Office of the Commissioner (RDO 39, South Quezon City)|
|BIR Form No. 1801||RDO having jurisdiction over the place of domicile of the decedent at the time of death or if there is no legal residence in the Philippines, with the Office of the Commissioner (RDO 39, South Quezon City)|
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