BIR Form 1800 (Donor's Tax Return) is the official document issued by the Bureau of Internal Revenue for declaring gifts subject to donor's tax. Under the TRAIN Law (Republic Act 10963), the donor's tax was simplified to a flat rate of 6% on net gifts exceeding PHP 250,000 within a calendar year. The form covers resident and non-resident donors transferring real property, cash, shares of stock, or other personal property. Donors must submit two copies to the Revenue District Office along with a notarized Deed of Donation, proof of fair market value, and valid IDs. Transfers to qualified charitable institutions may qualify for tax exemptions under special laws and international tax treaties, though filing is still required even for exempt donations. The return also accounts for prior net gifts within the same calendar year to compute the correct cumulative tax liability. See also: BIR Form 1801 (Estate Tax Return).
| 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 |