What Is BIR Form 1800?
Form 1800 is the Donor's Tax Return required by the Bureau of Internal Revenue (BIR) whenever a person donates or transfers property as a gift. It applies to cash, real estate, shares of stock, jewelry, vehicles, and other assets. The TRAIN Law of 2018 set a flat 6% donor's tax on net gifts above PHP 250,000 per calendar year, making compliance simpler than the old graduated rate table.
Who Must File the Donor's Tax Return?
Any donor, whether a Filipino resident, non-resident citizen, or foreign national, who makes a taxable donation must file the return. Donations between family members (parents, children, siblings, and spouses) and to friends or unrelated parties all require this filing. Donations to qualified charitable organizations accredited by the BIR may be exempt from tax, but the form must still be submitted to claim the exemption.
How to Fill Out BIR Form 1800 Step by Step
Complete each section of the return in order:
- Donor information: Enter the donor's Tax Identification Number (TIN), full legal name, registered address, citizenship, and civil status.
- Donee information: Provide the donee's name, address, relationship to the donor, and TIN if available.
- Description of the gift: List each donated asset with a description, fair market value (use BIR zonal values for real property), and any assumed mortgages or obligations that reduce the net gift value.
- Net gift computation: Add prior net gifts from the same calendar year, then subtract allowable deductions to arrive at the net amount subject to tax.
- Tax computation: Apply the 6% flat rate to the net gift amount exceeding PHP 250,000. Deduct foreign tax credits for donations of property located abroad.
- Payment: Pay the computed tax at an Authorized Agent Bank (AAB) or online via the eFPS portal. Attach the BIR-stamped payment form to your filing.
- Submit in duplicate: File two signed copies with the Revenue District Office (RDO) with jurisdiction over the donor's residence within 30 days from the date of donation.
Documents Required for Filing
Prepare the following before filing:
- Notarized Deed of Donation specifying the property and transfer terms
- Proof of fair market value: BIR zonal value certification for real property, or audited financial statements for shares of stock
- Government-issued IDs for both the donor and donee
- Certificate of Registration (COR) if the donor is a business entity
- Previous donor's tax returns from the same calendar year, if any prior gifts were made
Deadlines and Penalties
The Donor's Tax Return must be filed and tax paid within 30 days from the date of donation. Failure to file on time results in a 25% surcharge on unpaid tax, plus 12% annual interest from the due date. Compromise penalties may also apply. For real property donations, the deed must be notarized before filing. Timely compliance ensures the Certificate Authorizing Registration (CAR) needed to transfer title is issued promptly.
Related BIR Forms and Resources
When managing property transfers and tax compliance in the Philippines, you may also need:
- BIR Form 1801 (Estate Tax Return) for transfers of property at death
- BIR Form 1701 (Annual Income Tax Return) for individual income tax filing
- BIR Form 0605 (Payment Form) for tax payment remittances
- Gift Affidavit to document personal property transfers as gifts