Information

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Bureau of Internal Revenue

Republic of the Philippines

Transfer Tax Return

|BIR Form No. 1800 Download |Donor’s Tax Return   |

|(Zipped Excel) | (PDF) |Description:   This return is filed by any person, natural or juridical, resident or non-resident, |

| |who transfers or causes to transfer property by gift, whether in trust or otherwise, whether the |

| |gift is direct or indirect and whether the property is real or personal, tangible or intangible.  |

| |Filing date:   The return is filed within thirty (30) days after the gift (donation) is made.   A |

| |separate return is filed for each gift (donation) made on different dates during the year reflecting|

| |therein any previous net gifts made in the same calendar year.  In case of donation to relatives, |

| |however, only one return shall be filed for several gifts (donations) by the donor to the different |

| |done es on the same date.  If the gift (donation) involves conjugal/community property, each spouse |

| |shall file separate return corresponding to his/her respective share in the conjugal/community |

| |property. |

|BIR Form No.1801Download |Estate Tax Return   ...