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BSA 2105 Atty. F. R.

Soriano

DONOR’S TAX RETURN

Who shall file


The Donor’s Tax Return (BIR Form No. 1800) shall be filed in triplicate 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.

When to file
The Donor’s Tax Return shall be filed within thirty (30) days after the date the gift (donation) is
made.

Where to file
1. Resident donor
Unless the Commissioner otherwise permits, with the Accredited Agent Bank (AAB),
Revenue District Officer or Revenue Collection Officer having jurisdiction over the place where
the donor is domiciled at the time of the transfer, or with the Commissioner of Internal Revenue if
there is no legal residence* in the Philippines.

*This may refer to a situation where the donor is a resident of the Philippines but there is no place
that may be considered as his legal residence or a place where he habitually resides and to which,
whenever he is absent he has the intention of returning.
1. Non-resident donor
With the Philippine Embassy or Consulate in the country where he is domiciled at the time
of the transfer, or directly with the Office of the Commissioner.

Payment of donor’s tax


The donor’s tax shall be paid at the time the return is filed.

Civil penalties
In addition to the estate tax required to be paid, the following penalties shall be imposed:
1. Interest of twelve percent (12%) from the due date until paid. Deficiency interest and delinquency
interest under Section 249 Subsections (B) and (C), however, cannot be imposed simultaneously.
1. 25% surcharge in case of:
a. Failure to file the return and pay the tax or installment due on or before due date.
b. Filing a return with an internal revenue officer other than those with whom it is required to
be filed, unless authorized by the Commissioner.
c. Failure to pay on time 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. 50% penalty in case of:
a. Willful neglect to the file the return on time.
b. Willfully filing a false or fraudulent return.
3. Compromise penalty as provided under the applicable schedule for compromise penalty.

BSA2105-FS2021-DONOR’STAXTAX-DA011 Page |1
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