Bir Form 1800 – Fill Out and Use This PDF

The BIR Form No. 1800, known as the Donor’s Tax Return, is a document required by the Bureau of Internal Revenue in the Philippines for documenting gifts or donations subject to donor's tax. It ensures that all necessary information regarding the donation, including the donor's and donee's details, type, and value of the gift, is officially recorded. Filled out with precision and care, this form plays a crucial role in the legal and proper processing of gifts or donations. For assistance with filling out this form or to learn more, click the button below.

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Bir Form 1800 PDF Details

Understanding the nuances of the BIR Form No. 1800, otherwise known as the Donor's Tax Return, is essential for anyone navigating the realm of transfer taxation in the Philippines. Released in January 2018 by the Bureau of Internal Revenue, this form plays a crucial role for donors who are obligated to declare gifts or donations subject to taxes. Unlike ordinary tax forms, the 1800 form requires meticulous attention to detail across several sections addressing donor and donee information, taxation rates, net gifts subject to tax, and allowable deductions. Moreover, the form outlines the conditions under which donor's taxes are calculated, including applicable tax rates and credits for prior donations or gifts within the calendar year. It necessitates the submission of two copies to the BIR while retaining one for personal records – a process underscored by its legal backbone. Specifically, the form incorporates provisions for tax relief under special laws or international tax treaties, asserting its alignment with global tax practices. Not merely a tax document, the 1800 form embodies the government's endeavor to ensure transparency, fairness, and compliance in the transference of wealth through gifts, all the while promoting adherence to the National Internal Revenue Code and contributing to the national treasury.

Question	Answer
Form Name	Bir Form 1800
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Other names	1800 bir, donor's tax bir form, how to fill up bir form 1800, 1800 form

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		Republic of the Philippines
For BIR	BCS/
		Department of Finance
Use Only:	Item:
		Bureau of Internal Revenue

1800	Donor’s Tax Return
BIR Form No.
January 2018 (ENCS) Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes with an “X”.

Page 1	Two copies MUST be filed with the BIR and one held by the taxpayer.				1800 01/18ENCS P1


1 Date of Donation	2 Amended Return?	Yes	No	3 No. of Sheet/s	4 Alphanumeric	DN 010
(MM/DD/YY)				Attached	Tax Code (ATC)

Part I – Taxpayer Information

		5 Donor’s Taxpayer Identification Number (TIN)								-								-								-		0		0		0		0		0		6 RDO Code

7Donor’s Name (Last Name, First Name, Middle Name for Individuals OR Registered Name for Non-Individuals)

8Registered Address (Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)

8A ZIP Code

9 Residence Address (Indicate complete address)

9A ZIP Code

10 Contact Number

11 Email Address


12				Donee’s Name (Attach additional sheet/s, if necessary)						Donee’s Taxpayer Identification Number
12			(Last Name, First Name, Middle Name for Individuals OR Registered Name for Non-Individuals						)	Donee’s Taxpayer Identification Number
									)
A
B
C
D
E
13 Are you availing of tax relief under a					Yes	No	13A If yes,
13 Are you availing of tax relief under a					Yes	No	13A If yes,
	Special Law/International Tax Treaty?							specify

						Part II – Computation of Tax
14 Total Net Gifts Subject to Tax(From Part IV Item 38)												.
14 Total Net Gifts Subject to Tax(From Part IV Item 38)												.
15 Applicable Donors Tax Rate											6	.	0	%
16 Total Donor’s Tax Due (Item 14 x Item 15)												.


17 Less: Tax Credit Payments
		17A Payments for Prior Gifts During the Calendar Year										.
		17A Payments for Prior Gifts During the Calendar Year										.
		17B Foreign Donor’s Tax Paid (Subject to limitation under Section 101 of the NIRC)										.
												.
		17C Tax Paid in Previously Filed Return, if this is an Amended Return										.
												.

		17D Total Tax Credits/Payments (Sum of Items 17A to 17C)										.
		17D Total Tax Credits/Payments (Sum of Items 17A to 17C)										.
18 Tax Payable/(Overpayment) (Item 16 Less Item 17D)												.
18 Tax Payable/(Overpayment) (Item 16 Less Item 17D)												.

19 Add: Penalties
		19A Surcharge										.
		19A Surcharge										.
		19B Interest										.
		19B Interest										.
		19C Compromise										.
		19C Compromise										.
		19D Total Penalties (Sum ofItems 19Ato 19C)										.
		19D Total Penalties (Sum ofItems 19Ato 19C)										.
20 TOTAL AMOUNT PAYABLE/(Overpayment) (SumofItems18 and19D)												.
20 TOTAL AMOUNT PAYABLE/(Overpayment) (SumofItems18 and19D)												.

In case of overpayment, apply for tax refund using BIR Form No. 1914 (Application for Tax Credits / Refunds)

I/We declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach Special Power of Attorney)

For Individual:

For Non-Individual:

Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/Authorized Officer or Representative/Tax Agent

(Indicate title/designation and TIN)

Tax Agent Accreditation No. /

Date of Issue

Date of Expiry

Attorney’s Roll No. (If applicable

)

(MM/DD/YYYY)

Part III – Details of Payment

Details of Payment

Drawee Bank/

Number

Date (MM/DD/YYYY)

Amount

Agency

Cash/Bank Debit Mem

Check

Tax Debit Memo

24Others (Specify below)

Machine Validation

Stamp of Authorized Agent Bank and Date of Receipt

(Bank Teller’s Initial)

*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)

BIR Form No.

1800

January 2018 (ENCS)

Page 2

Donor’s Tax Return

1800 01/18ENCS P2

TIN

Donor’s Name

Part IV – Computation of Tax

25 Personal Properties (From Part V Schedule A)

26Real Properties (From Part V Schedule B)

27Total Gifts in this Return (Sum of Items 25 and 26)

Less: Deductions

28	.
29	.
30	.
31	.
32	.
33 Total Deductions Allowed (Sum of Items 28 to 32)	.
34 Total Net Gifts in this Return (Items 27 Less Item 33)	.
35 Add: Total Prior Net Gifts During the Calendar Year (Item 36 of Return Previously Filed within the year)	.
36 Total Net Gifts (Sum of Items 34 and 35)	.
37 Less: Exempt Gift	2 5 0 0 0 0 .	0 0
38 Total Net Gifts Subject to Tax (Item 36 Less Item 37)	.

					Part V – Schedules
	Schedule A – Description of Donated Personal Property (Attach additional sheet/s, if necessary)
				PARTICULARS		FAIR MARKET VALUE
1
2
3
4
5
6
7
8
9
10
	TOTAL (To Part IV Item 25)

	Schedule B – Description of Donated Real Property (Attach additional sheet/s, if necessary)
	OCT/TCT/CCT NO.		T	AX DECLARATION NO. (TD)	LOCATION	LOT/IMPROVEMENT	*CLASSIFICATION
	1
	2
	3
	4
	5
	6
	7
	8
	9
10

	Schedule B – Continuation of the Description of Donated Real Property
		AREA	FAIR MARKET VALUE (FMV) PER TD		FMV PER BIR (ZONAL VALUE)	FAIR MARKET VALUE
		AREA	FAIR MARKET VALUE (FMV) PER TD		FMV PER BIR (ZONAL VALUE)	(whichever is higher)
						(whichever is higher)

TOTAL (To Part IV Item 26)

* RR-Residential Regular	CR-Condominium Regular	CL-Cemetery Lot	GL-Government Lot	A-Agricultural	X-Institutional
RC-Residential Condominium	CC-Commercial Condominium	PS-Parking Slot	GP-General Purpose	I-Industrial	APD-Area for Priority Development

Bir Form 1800 – Fill Out and Use This PDF

Bir Form 1800 PDF Details

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