Filling Out BIR Form 1800 – Donor’s Tax Return
Philippine legal guide (updated to 17 April 2025)
1. Quick primer on donor’s tax
| Key point | Summary |
|---|---|
| Legal basis | National Internal Revenue Code (NIRC) §§ 98‑104, as last amended by the TRAIN Law (RA 10963, effective 1 Jan 2018) and CREATE Law (RA 11534, effective 11 Apr 2021), plus implementing rules (e.g., RR 12‑2018, RMC 5‑2019, RMC 30‑2021). |
| Taxable event | Every transfer of property for less than adequate & full consideration made inter vivos by a natural person, whether resident or not. |
| Exempt gifts | 1) Between spouses; 2) to legitimate, recognized, or illegitimate children on account of marriage; 3) charitable, educational, cultural, religious, or social‑welfare institutions of the Philippines (up to 100 %) 4) Acquired by the National Government, GOCCs, or LGUs; 5) Encumbrance of real property, if only the equity of redemption is transferred; 6) Gifts not exceeding ₱250,000 aggregate per calendar year (per donor, not per donee). |
| Rate (post‑TRAIN) | Flat 6 % on the net gifts (total gifts minus ₱250 k annual exclusion) made during the calendar year. No cumulative schedule or splits. |
| When due | Within 30 days from the date of donation, regardless of mode of transfer or residence of the donor. |
2. Which form, when, where, and how
| Scenario | Form | File & pay |
|---|---|---|
| One‑time or multiple donations within 1 year | BIR Form 1800 (Donor’s Tax Return) | With the Revenue District Office (RDO) that has jurisdiction over): • Donor’s legal residence (Philippine resident) • Where donee is registered (non‑resident donor) Local banks acting as AABs or ePayment channels may receive payment. |
| Purely cash donation by a non‑resident | Still Form 1800; file via RDO 39 (International Tax Affairs Division) or nearest Philippine Embassy/Consulate if abroad. | |
| Estate transfers at death | Form 1801 (Estate Tax)** – do not use 1800. |
Medium of filing
• eBIRForms – mandatory if the donor is VAT‑registered, a withholding‑agent, a corporation, or otherwise required by RR 6‑2014.
• Manual – individuals not falling under mandatory e‑filing may hand‑carry three (3) signed copies to the RDO’s One‑Time Transactions (ONETT) counter.
• eFPS – corporations and large taxpayers enrolled in eFPS file and pay online.
3. Pre‑filing checklist
- Taxpayer Identification Number (TIN) of both donor and each donee.
- Notarized Deed of Donation (or equivalent document).
- Proof of ownership & valuation
- ‑ Latest Tax Declaration + BIR‑issued Certificate of Zonal Value (real property).
- ‑ Certified list of shares, fair‑market quotation (public stock) or appraisal (closely held).
- ‑ Latest bank statement for cash.
- Sworn Declaration of No Mortgage/Debt if real property is donated free of liens.
- Documentary Stamp Tax (DST) proof of payment (Form 2000‑OT) – paid on or before filing the donor’s return.
- Official valuation report if the property is located abroad but subject to Philippine donor’s tax (intangible personal property of a Philippine‑domiciled donor).
- Valid IDs & community tax certificates (CTC) of donor & donee(s).
4. Line‑by‑line guide to Form 1800
| Section | How to complete | Common pitfalls |
|---|---|---|
| Header | Return Period: enter MM/DD/YYYY (date of gift). Amended Return? tick Yes only if you previously filed and are correcting it. |
Using the calendar year‑end as period (wrong). |
| Part I – Donor Information | 1) TIN + RDO Code. 2) Name – match deed & ID. 3) Citizenship & civil status. 4) Address & ZIP. |
Indicating community property as “separate” when spouses are under conjugal regime. |
| Part II – Donee Information | Repeat for each donee (attach sheet if > 2). | Forgetting non‑resident donee’s address/TIN – write “N/A–non‑resident” if none. |
| Schedule A – Real Property | Columns: TCT/CCT/Tax Dec No., Location, Classification (residential, agricultural, commercial), Area (sq m), FMV per BIR or FMV per LGU assessor, whichever is higher, then 6 % rate. | Ignoring higher value rule; omitting zonal value certificate. |
| Schedule B – Personal & Intangible Property | List cash, shares, vehicles, jewelry, debts condoned, etc. Indicate book/FMV and acquisition cost (for transparency). | Using book value for listed shares instead of closing price nearest date of gift. |
| Schedule C – Summary / Net Gifts | Add Sched A + B; deduct ₱250,000 annual exclusion; include prior gifts (same year) already filed; arrive at Tax Base. | Forgetting donations earlier in the year (must be aggregated). |
| Tax Due | Multiply Net Gifts by 6 %. | Incorrectly prorating the ₱250 k exclusion among multiple donees (it is a single amount per donor per year). |
| Penalties | If beyond 30 days: compute Surcharge (25 % or 50 % for willful neglect), Interest (20 % p.a. or prevailing legal rate), and Compromise as per RMO 7‑2015. | Omitting compromise penalty—RDO will not process the CAR. |
| Part III – Payment Details | >Manual: record AAB branch, drawee bank, number of check. >ePayment: write “GCash,” “PayMaya,” etc. + Confirmation No. |
Leaving blank – form is invalid without payment details. |
| Declaration & Signature | Donor or authorized representative signs; indicate capacity (e.g., “Attorney‑in‑fact”). | Signature mismatch with notarized SPA. |
Attach additional sheets in exactly the same column format if your schedules exceed the space provided.
5. Filing & payment mechanics
- Compute DST first → File Form 2000‑OT and pay ₱15.00 for every ₱1,000 of the higher of consideration or FMV (real property) or par value (shares).
- File Form 1800 → Three originals (donor, BIR, bank) if manual, or submit electronically via eBIRForms Package (print the eAFS filing reference).
- Pay simultaneously (over‑the‑counter at AAB, eFPS debit, or accredited e‑wallet).
- Present documentary requirements at ONETT counter for Certificate Authorizing Registration (CAR). Processing time averages 5–15 working days; follow up online via the BIR ONETT tracker.
Tip: Bring photocopies of all documents in triplicate; the ONETT officer will stamp “Received” for your records.
6. After filing – securing the CAR
CAR is mandatory before:
- Transfer of real‐property title with the Registry of Deeds;
- Transfer of shares on the stock & transfer book (STB);
- Updating LTO records for vehicles.
Submit:
- Proof of tax & DST payment;
- Stamped received BIR Form 1800;
- Original Deed of Donation (with Registry of Deeds annotation if real property).
7. Penalties for non‑compliance
| Violation | Surcharge | Interest | Criminal |
|---|---|---|---|
| Late filing/payment | 25 % of tax | 20 % p.a. on unpaid tax | – |
| Willful neglect or false return | 50 % | 20 % p.a. | Fine ₱50k–₱100k + 1–5 yrs imprisonment (NIRC § 255). |
| Failure to obtain CAR before transfer | – | – | Registers (RD, LTO, SEC) will refuse transfer until tax is settled; donor/donee may be liable for fines under their respective codes. |
8. Worked example
Facts: On 12 February 2025 María (single, resident) donates:
• Condominium unit FMV ₱8 000 000
• Cash ₱500 000
Total gifts for 2025 before this: ₱0
| Step | Amount |
|---|---|
| Gross gifts | ₱8 500 000 |
| Less annual exclusion | ₱250 000 |
| Net gifts | ₱8 250 000 |
| Donor’s tax (6 %) | ₱495 000 |
DST: (₱8 000 000 / ₱1 000) × ₱15 = ₱120 000 on the condo; plus ₱0 on cash.
Deadline: 14 March 2025 (30 days). File Form 2000‑OT on or before that date, then Form 1800 with ₱495 000 tax and ₱120 000 DST proof.
9. Special topics & FAQs
- Multiple donations in the same year? Use the same ₱250 k exclusion only once; add prior gifts in Schedule C.
- Donation by spouses under conjugal partnership? Each spouse is deemed a separate donor unless donation is clearly from exclusive property. File separate Form 1800 per spouse, or file jointly but allocate the tax.
- Foreign‑situs property donated by Filipino citizen? Still taxable; include in Schedules and attach equivalent valuation documents.
- Foreign donor giving property in the Philippines? Taxable on Philippine‑situs property; file with RDO 39.
- Donation to a non‑stock, non‑profit accredited charity? Exempt, but you must attach the donee’s valid PCNC certificate; still file Form 1800 with zero tax to document the exemption and obtain a CAR.
- eCAR vs physical CAR? BIR is rolling out eCAR; until fully implemented, the green‑printed CAR is still required by RD/SEC/LTO.
10. Best‑practice checklist (practitioners’ corner)
- ☐ Verify train law 6 % rate – older templates still carry graduated tables.
- ☐ Always secure zonal value or FMV certification before drafting the deed to avoid under‑valuation disputes.
- ☐ File DST first; ONETT will not accept Form 1800 without the DST receipt.
- ☐ Use Adobe‑fill eBIR PDF to avoid mis‑alignment on pre‑printed forms.
- ☐ Keep a binder of notarized SPA, IDs, tax declarations – ONETT often asks for re‑authentication.
- ☐ For listed shares, print the Daily Philippine Stock Exchange (PSE) Closing Price nearest the date of gift – screenshot acceptable.
- ☐ If donation is part of estate planning, align the ₱250 k exclusion with your estate tax projection (Form 1706).
- ☐ Remind clients that registration fees (RD, LGU transfer tax) are separate from BIR taxes.
Conclusion
BIR Form 1800 condenses the entire donor’s‑tax compliance into a single, 30‑day window. Accurate valuation, complete documentation, and exacting adherence to each line item are critical not only to compute the 6 % tax but to unlock the Certificate Authorizing Registration that legally perfects the gift. Use the checklist above, double‑check every figure on Schedules A, B, and C, and you will navigate donor’s tax without the usual “return for compliance” delays.
Disclaimer: This article provides general information under Philippine law as of 17 April 2025 and is not a substitute for personalized tax or legal advice. Consult a Philippine CPA‑lawyer or the BIR ONETT officer for specific transactions.