BIR Form 1801 PDF Details

The BIR Form No. 1801, officially known as the Estate Tax Return, serves a critical role in the Philippine tax system, particularly in the assessment and collection of taxes from the estates of deceased individuals. Introduced in July 2003, as part of the Enhanced New Computerized System (ENCS), this form meticulously outlines the necessary details and procedures for accurately filing estate taxes. Executors, administrators, or legal heirs, regardless of their residency status, are mandated to complete this form under various circumstances, including situations where the estate's gross value exceeds a specific threshold or involves registrable properties requiring clearance from the Bureau of Internal Revenue (BIR). Essential elements such as the decedent's Taxpayer Identification Number (TIN), details on real and personal properties, applicable tax exemptions or reliefs under special laws or international tax treaties, and the computations for gross estate, deductions, and the net taxable estate are all encapsulated in the form. Furthermore, it elaborates on the tax rates, the basis of tax, valuation of the estate, and includes stringent penalties for non-compliance, underscoring the form's comprehensive nature in ensuring the lawful and orderly settlement of the decedent’s fiscal obligations. Moreover, along with the specific deadlines and designated places for filing and payment, the form provides for the possibility of extensions granted by the Commissioner under certain conditions. The attachment requirements listed accentuate the form's role in facilitating a thorough documentation and verification process to substantiate every claim made in the tax return.

QuestionAnswer
Form Name BIR Form 1801
Form Length 3 pages
Fillable? No
Fillable fields 0
Avg. time to fill out 45 sec
Other names bir form 1801, bir form 1801 january 2018, bir form 1801 how to fill up, bir 1801

Form Preview Example

(To be filled up by the BIR)

DLN

Republika ng Pilipinas Kagawaran ng Pananalapi Kawanihan ng Rentas Internas

Estate

BIR Form No.

 

Tax Return

1801

July 2003 (ENCS)

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.

1 Date of Death

 

 

 

 

 

 

 

 

 

2 Amended Return?

 

3 No. of Sheets Attached

 

4 ATC

 

 

 

 

 

 

 

 

 

 

 

 

 

E S 0 1 0

 

( MM/ DD /YYYY )

 

 

 

 

 

 

 

 

 

 

 

Yes

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part I

 

B a c k g r o u n d

I n f o r m a t i o n

5

TIN of the Taxpayer

 

6

RDO

 

7

TIN of Executor/Administrator

 

 

 

 

Code

 

 

 

8

Taxpayer's Name

 

 

 

9

Name of Executor/Administrator

10

Residence of Decedent at the Time of Death

 

 

11

Registered Address (Executor/Administrator)

12

Zip Code

13 Telephone No.

 

 

14 Residence Address (Executor/Administrator)

15Are you availing of tax relief under a Special Law/

International Tax Treaty?

 

Yes

 

No

 

 

15A If yes, specify

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16 Mark applicable Box

 

 

 

 

Yes

 

No

 

 

 

 

Yes No

Has a Notice of Death been filed?

 

 

 

 

 

 

 

 

Has the estate been settled judicially?

 

 

 

 

 

 

Has an extension to file return been granted?

 

 

 

 

 

 

Has an extension to pay the tax been granted?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part II

 

 

 

 

Computation of Tax

 

 

 

 

 

 

 

 

Particulars

 

 

 

 

 

 

Exclusive

Conjugal / Communal

TOTAL

 

 

 

 

 

 

 

(a)

 

(b)

(c)

 

 

 

 

 

 

 

 

 

17Real Properties excluding Family Home (from Sched. 1) 17A 17B 17C

18

Personal Properties (totals of Schedule 2 & 3)

18A

 

18B

 

18C

 

 

 

 

 

 

 

 

 

 

 

 

 

19

Family Home (from Schedule 1)

19A

 

19B

 

19C

 

 

 

 

 

 

 

 

 

 

 

 

 

20

Taxable Transfer (from Schedule 4)

20A

 

20B

 

20C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21

GROSS ESTATE

 

21A

 

21B

 

21C

 

 

 

 

 

 

 

 

 

 

 

 

 

22

Less: Deductions (from Schedule 5)

22A

 

22B

 

22C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23

Estate after Deductions

 

23A

 

23B

 

23C

 

24

Less:

Family Home

 

 

 

 

 

 

24

 

 

25

 

Standard Deduction equivalent to P1M

 

 

 

 

25

 

 

26

 

Medical Expenses not to Exceed P500,000

 

 

 

 

26

 

 

27

 

Others (specify)

 

 

 

 

 

 

 

27A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

27B

 

28

NET ESTATE

 

 

 

 

 

28

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

29

Less: Share of Surviving Spouse (Net Conjugal Estate divided by 2)

 

29

 

 

30

NET TAXABLE ESTATE

 

 

 

 

 

30

 

 

31

ESTATE TAX DUE

 

 

 

 

 

31

 

 

32

Less: Tax Credits/Payments

 

 

 

 

 

 

 

 

 

 

32A Foreign Estate Tax Paid

 

 

 

 

 

32A

 

 

 

32B Tax Paid in Return Previously Filed, if this is an Amended Return

 

 

32B

 

 

 

32C

Total

 

 

 

 

 

 

32C

 

 

33

Tax payable/(Overpayment)(Item 31 less Item 32C)

 

 

 

 

33

 

 

 

 

 

 

 

 

34

Add: Penalties

Surcharge

 

 

Interest

 

Compromise

 

 

 

 

 

 

 

 

 

34A

 

 

 

34B

 

34C

 

34C

 

 

35

Total Amount Payable

 

 

 

 

 

35

 

 

DETAILS OF PROPERTY

 

 

 

 

 

 

 

 

 

 

Schedule 1 - REAL PROPERTIES

(Attached additional sheets if necessary)

 

 

 

 

OCT/TCT

Tax Declaration No.

 

LOCATION

CLASS.

AREA

Zonal Value (ZV)

Fair Market Value

FMV whichever

is higher

CCT No.

(TD)

 

FMV per BIR

(FMV) per TD

CONJUGAL

EXCLUSIVE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

PERSONAL PROPERTIES

 

 

 

 

 

 

 

 

 

 

Schedule 2 - SHARES OF STOCKS

(Attach additional sheets if necessary)

 

 

 

 

Name of Corp.

 

 

Stock Cert. No.

 

No. of

Fair Market Value

Total Fair Market Value

 

 

 

 

Shares

per Share

CONJUGAL

EXCLUSIVE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my 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

36

 

 

 

 

 

 

 

 

 

37

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxpayer/Authorized Agent Signature Over Printed Name

 

 

 

 

Title/Position of Signatory

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TIN of Tax Agent ( if applicable)

 

 

 

 

 

 

 

 

Tax Agent Accreditation No. (if applicable)

Part III

 

 

 

 

Details of Payment

 

 

 

 

 

 

 

 

 

Particulars

Drawee

 

 

 

 

Date

 

 

 

 

Amount

Stamp of Receiving Office

 

Bank/Agency

 

Number

 

 

(MM/DD/YYYY)

 

 

 

 

 

 

and Date of Receipt

 

 

 

 

 

 

 

 

 

 

 

 

 

38 Cash/Bank Debit Memo

 

 

 

 

 

 

38

 

 

 

 

 

 

39 Check

39A

 

39B

 

 

39C

 

 

 

39D

 

 

 

 

 

 

40 Tax Debit Memo

 

40A

 

 

40B

 

 

 

40C

 

 

 

 

 

 

41 Others

41A

 

41B

 

 

41C

 

 

 

41D

 

 

 

 

 

 

Machine Validation/Revenue Official Receipt Details (If not filed with the bank)

Schedule 3 - OTHER PERSONAL PROPERTIES (Attach additional sheets if necessary)

 

Particulars

 

Fair Market Value

 

Exclusive

Conjugal/Communal

 

 

 

TOTAL

 

 

Schedule 4 - TAXABLE TRANSFERS

(Attach additional sheets if necessary)

 

Fair Market Value

 

Particulars

 

 

Exclusive

Conjugal/Communal

 

 

 

TOTAL

 

 

Schedule 5 - DEDUCTIONS

 

 

 

 

 

EXCLUSIVE

CONJUGAL/COMMUNAL

Actual Funeral Expenses or 5% of gross estate whichever is lower but not to exceed P200,000.00

 

 

Judicial Expenses of the Testamentary or Intestate Proceedings/Administration Expenses

 

 

Claims against the Estate

 

 

 

Claims against Insolvent Persons

 

 

 

Unpaid Mortgages

 

 

 

Property Previously Taxed (Vanishing Deduction)

 

 

Transfers for Public Use

 

 

 

Others (specify)

 

 

 

 

T O T A L

 

 

 

ESTATE TAX TABLE

 

 

If the Net Estate is:

Over

But Not Over

The Tax Shall Be

Plus

Of the Excess Over

 

P200,000

Exempt

 

 

 

200,000

500,000

0

5

%

P200,000

500,000

2,000,000

15,000

8

%

500,000

Over

But Not Over

The Tax Shall Be

Plus

Of the Excess Over

2,000,000

P5,000,000

135,000

11%

P2,000,000

5,000,000

10,000,000

465,000

15%

5,000,000

10,000,000

and over

1,215,000

20%

10,000,000

BIR FORM NO. 1801 - ESTATE TAX RETURN

Guidelines and Instructions

Who Shall File

This return shall be filed in triplicate by:

1.The executor, or administrator, or any of the legal heirs of the decedent, whether resident or non-resident of the Philippines, under any of the following situations:

a)In all cases of transfers subject to estate tax;

b)Where though exempt from estate tax, the gross value

of the estate exceeds

two hundred thousand

(P200,000) pesos; or

 

c)Regardless of the gross value of the estate, where the said estate consists of registered or registrable property such as real property, motor vehicle, shares of stock or other similar property for which a clearance from the BIR is required as a condition precedent for the transfer of ownership thereof in the name of the transferee; or

2.If there is no executor or administrator appointed, qualified, and acting within the Philippines, then any person in actual or constructive possession of any property of the decedent.

When and Where to File

This return shall be filed within six (6) months from the decedent's death. In meritorious cases, the Commissioner shall have authority to grant a reasonable extension not exceeding thirty (30) days for filing the return.

A certified copy of the schedule of partition and the order of the court approving the same shall be furnished the Commissioner within thirty (30) days after the promulgation of such order.

The return shall be filed with any Authorized Agent Bank (AAB) of the Revenue District Office having jurisdiction over the place of domicile of the decedent at the time of his death. In places where there are no AABs, the return shall be filed with the Revenue Collection Officer or duly Authorized City/Municipal Treasurer of the Revenue District Office having jurisdiction over the place of domicile of the decedent at the time of his death. If the decedent has no legal residence in the Philippines, the return shall be filed with the Office of the Commissioner (Revenue District Office No. 39, South Quezon City).

When and Where to Pay

Upon filing this return, the estate tax due shall be paid to the Authorized Agent Bank (AAB) where the return is filed. In places where there are no AABs, payment shall be made directly to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer who shall issue Revenue Official Receipt (BIR Form No. 2524) therefor.

Where the return is filed with an AAB, the lower portion of the return must be properly machine-validated and stamped by the Authorized Agent Bank to serve as the receipt of payment. The machine validation shall reflect the date of payment, amount paid and transaction code, and the stamp mark shall show the name of the bank, branch code, teller’s name and teller’s initial. The AAB shall also issue an official receipt or bank debit advice or credit document, whichever is applicable, as additional proof of payment.

When the Commissioner finds that the payment on the due date of the estate tax or of any part thereof would impose undue hardship upon the estate or any of the heirs, he may extend the time for payment of such tax or any part thereof not to exceed five (5) years, in case the estate is settled through the courts, or two (2) years in case the estate is settled extrajudicially. In such case, the amount in respect of which the extension is granted shall be paid on or before the date of the expiration of the period of the extension, and the running of the Statute of Limitations for assessment as provided in Section 203 of the National Internal Revenue Code shall be suspended for the period of any such extension.

Where the taxes are assessed by reason of negligence, intentional disregard of rules and regulations, or fraud on the part of the taxpayer, no extension will be granted by the Commissioner.

If an extension is granted, the Commissioner may require the executor, or administrator, or beneficiary, as the case may be, to furnish a bond in such amount, not exceeding double the amount of the tax and with such sureties as the Commissioner deems necessary, conditioned upon the payment of the said tax in accordance with the terms of the extension.

Tax Rates and Basis of Tax

There shall be imposed a schedular rate based on the value of the NET ESTATE determined as of the time of death of decedent composed of all property, real or personal, tangible or intangible less allowable deductions.

Valuation of Estate

In case of properties, the estate shall be appraised at its fair market value (FMV) as of the time of death. However, the appraised value of real property as of the time of death shall be whichever is higher of:

1.The Fair Market Value as determined by the Commissioner, or

2.The Fair Market Value as shown in the schedule of values fixed by the Provincial or City Assessors.

Gross Estate

Gross Estate for citizens and resident aliens shall include all the property of the decedent at the time of death, real or personal, tangible or intangible, wherever situated but excluding the exclusive properties of the surviving spouse. For Non-resident alien, it shall include the property situated in the Philippines.

As an additional information, properties located outside the Philippines, if any, of a non-resident alien decedent, although not taxable, shall still be presented in the return under the Schedule Section for information purposes and for purposes of computing the correct amount of allowable deductions.

This requirement should be dispensed with if the estate is not claiming

any deduction. If there is an allegation of absence of property outside the Philippines, a certification to this effect should be secured from the nearest Philippine Consular Office.

Penalties

There shall be imposed and collected as part of the tax:

1.A surcharge of twenty five percent (25%) for each of the following violations:

a.Failure to file any return and pay the amount of tax or installment due on or before the due date;

b.Unless otherwise authorized by the Commissioner, filing a return

with a person or office other than those with whom it is required to be filed;

c.Failure to pay the full or part of the amount of tax shown on the return, or the full amount of tax due for which no return is required to be filed on or before the due date;

d.Failure to pay the deficiency tax within the time prescribed for its payment in the notice of assessment.

2.A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any payment has been made on the basis of such return before the discovery of the falsity or fraud, for each of the following violations:

a.Willful neglect to file the return within the period prescribed by the Code or by rules and regulations; or

b.In case a false or fraudulent return is willfully made.

3.Interest at the rate of twenty percent (20%) per annum, or such higher rate as may be prescribed by rules and regulations, on any unpaid amount of tax, from the date prescribed for the payment until the amount is fully paid.

4.Compromise penalty.

Attachments

1.Certified true copy of the DEATH CERTIFICATE;

2.NOTICE OF DEATH duly received by the BIR, if gross taxable estate exceeds P20,000 for deaths occurring on or after Jan. 1, 1998; or if the gross taxable estate exceeds P3,000 for deaths occurring prior to Jan. 1, 1998;

3.Any of the following: a) Affidavit of Self Adjudication; b) Deed of Extra- Judicial Settlement of the Estate, if the estate had been settled extrajudicially; c) Court order if settled judicially; d) Sworn Declaration of all properties of the Estate;

4.A certified copy of the schedule of partition of the estate and the order of the court approving the same, if applicable;

5.Certified true copy/ies of the Transfer/Original/Condominium Certificate of Title/s of real property/ies (front and back pages), if applicable;

6.Certified true copy of the latest Tax Declaration of real properties at the time of death, if applicable;

7."Certificate of No Improvement" issued by the Assessor's Office where declared properties have no declared improvement;

8.Certificate of Deposit/Investment/Indebtedness owned by the decedent and the surviving spouse, if applicable;

9.Photo copy of Certificate of Registration of vehicles and other proofs showing the correct value of the same, if applicable;

10.Proof of valuation of shares of stocks at the time of death, if applicable; For listed stocks - newspapers clippings/certification from the

STOCK EXCHANGE

For unlisted stocks - latest audited Financial Statements of issuing corporation with computation of book value per share

11.Xerox copy of certificate of stocks, if applicable;

12.Proof of valuation of other types of personal property, if applicable;

13.Proof of Claimed Tax Credit, if applicable;

14.CPA Statement on the itemized assets of the decedent, itemized deductions from gross estate and the amount due if the gross value of the estate exceeds two million pesos (P2,000,000);

15.Certification of the Barangay Captain for the claimed Family Home;

16.Duly notarized Promissory Note for "Claims Against the Estate" arising from Contract of Loan;

17.Accounting of the proceeds of loan contracted within three (3) years prior to death of the decedent;

18.Proof of the claimed "Property Previously Taxed";

19.Proof of the claimed "Transfer for Public Use".

20.Copy of Tax Debit Memo used as payment, if applicable.

These requirements must be submitted upon field or office audit of the

tax case before the Tax Clearance Certificate/Certificate Authorizing Registration can be released to the taxpayer.

Additional requirements may be requested for presentation during the audit of the tax case depending upon existing audit procedures.

Note: All background information must be properly filled up.

§All returns filed by an accredited tax representative on behalf of a taxpayer shall bear the following information

A.For CPA’s and others (individual practitioners, members of GPPs); A.1 Taxpayer Identification Number (TIN); and

A.2 Certificate of Accreditation Number, Date of Issuance, and Date of Expiry.

B.For Members of the Philippine Bar (individual practitioners, members of GPPs);

B.1 Taxpayer Identification Number (TIN); and

B.2 Attorney’s Roll Number or Accreditation Number, if any

§TIN = Taxpayer Identification Number.

§The last 3 digits of the 12-digit TIN refers to the branch code.

ENCS

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Stage number 1 for filling in bir estate tax return

2. Once your current task is complete, take the next step – fill out all of these fields - NET ESTATE, Less Share of Surviving Spouse, NET TAXABLE ESTATE, ESTATE TAX DUE, Less Tax CreditsPayments, A Foreign Estate Tax Paid, B Tax Paid in Return Previously, C Total, Tax payableOverpaymentItem less, Surcharge, Interest, Compromise, A B, Total Amount Payable DETAILS OF, and Tax Declaration No with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

bir estate tax return conclusion process outlined (part 2)

It's easy to make a mistake while filling out your Tax Declaration No, and so make sure you look again before you'll send it in.

3. The following step focuses on I declare under the penalties of, TaxpayerAuthorized Agent Signature, TitlePosition of Signatory, TOTAL, TIN of Tax Agent if applicable, Tax Agent Accreditation No if, Part III, Particulars, Drawee, BankAgency, Details of Payment Date, Number, MMDDYYYY, CashBank Debit Memo, and Check A Tax Debit Memo Others A - complete every one of these empty form fields.

bir estate tax return completion process detailed (stage 3)

4. This next section requires some additional information. Ensure you complete all the necessary fields - Schedule OTHER PERSONAL, Attach additional sheets if, Particulars, Fair Market Value, Exclusive, ConjugalCommunal, Schedule TAXABLE TRANSFERS, Attach additional sheets if, Particulars, TOTAL, TOTAL, Schedule DEDUCTIONS, Actual Funeral Expenses or of, T O T A L, and ESTATE TAX TABLE - to proceed further in your process!

Ways to prepare bir estate tax return part 4

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