Philippine Donor's Tax Return

Topics: Property, Taxation in the United States, Taxation Pages: 7 (1880 words) Published: March 17, 2013
(To be filled up by the BIR ) DLN: Republika ng Pilipinas Kawanihan Kagawaran ng Rentas Internas Pananalapi

Donor’s Tax Return
2 Amended Return? Yes No 3 No. of Sheets Attached 4

BIR Form No.

July, 1999 (ENCS) ATC

Fill in all applicable spaces. Mark all appropriate boxes with an “X”. 1 Date of Donation

D N 0 1 0

Part I Background Information 6 RDO 7 Telephone 5 TIN Code Number (Donor) 8 Donor's Name(For Individual)Last Name,First Name,Middle Name/(For Non-Individual)Registered Name 9 Registered Address 10 Residence Address 12 Relationship of Donee to 11 TIN (Donee) the Donor 13 Donee's Name(For Individual)Last Name,First Name,Middle Name/(For Non-Individual)Registered Name 15 Relationship of Donee to 14 TIN (Donee) the Donor 16 Donee's Name(For Individual)Last Name,First Name,Middle Name/(For Non-Individual)Registered Name 17 Are you availing of tax relief under a Special Law/ International Tax Treaty? Yes Part II Particulars 18 Personal Properties 19 Real Properties (From Schedule A)

9A Zip Code 10A Zip Code

No 17A If yes, specify Computation of Tax Stranger 18A 19A 20A 21B 21E 21H 18B 19B 20B 21C 21F 21I 21L 22B 23B 24B 25B 25C 26A 26B 26C 26D 27


(From Schedule B)

20 Total Gifts in this Return (Sum of Items 18A & 19A/18B & 19B) 21 Less: Deductions 21A 21D 21G 21J Total 22 Total Net Gifts in this Return (Item 20A less 21K/20B less 21L) 23 Add: Total Prior Net Gifts During the Calendar Year 24 Total Net Gifts Subject to Tax (22A plus 23A/22B plus 23B) 25 Tax Due Aggregate Tax Due (Sum of Items 25A & 25B) 26 Less: Tax Credits/Payments 28A 26A 28B 26B 28C 26C 26D Payments for Prior Gifts During the Calendar Year Foreign Donor's Tax Paid

21K 22A 23A 24A 25A

Tax Paid in Return Previously Filed, if this is an Amended Return Total Tax Credits/Payments (Sum of Items 26A to 26C)

27 Tax Payable/(Overpayment) 28 Add: Penalties Surcharge
28A 28B


Compromise 28D 29

29 Total Amount Payable/(Overpayment) (Sum of Items 27 & 28D)

In case of Overpayment, Mark one box only To be Refunded To be issued a Tax Credit Certificate 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. 30 Taxpayer/Authorized Agent Signature Over Printed Name

Title/Position of Signatory

Part III Particulars
32 Cash/Bank

Drawee Bank/Agency

D e t a i l s of P a y m e n t Date Number MM DD YYYY
32 33D 34C


Stamp of Receiving Office and Date of Receipt

Debit Memo....................................................................................… 33 Check 33A 33B 33C 34 Tax Debit 34A 34B

Memo ………
35 Others 35A 35B 35C 35D

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

BIR Form 1800 (ENCS) - Page 2 Schedule A Particulars Stranger Description of Donated Personal Property Fair Market Value Relative

TOTAL Schedule B Classification Area Location Description of Donated Real Property TCT/OCT/CCT / Tax Declaration No. for Untitled Real Property

Fair Market Value Stranger P P Relative

TOTAL DONOR'S TAX TABLE A. If the Net Gift to a RELATIVE is : Over P100,000 200,000 500,000 But Not Over P100,000 200,000 500,000 1,000,000 The Tax Shall Be Exempt 0 2,000 14,000 Plus 2% 4% 6% Of the Excess Over 100,000 200,000 500,000 Over 1,000,000 3,000,000 5,000,000 10,000,000



But Not Over 3,000,000 5,000,000 10,000,000

The Tax Shall Be 44,000 204,000 404,000 1,004,000

Plus 8% 10 % 12 % 15 %

Of the Excess Over 1,000,000 3,000,000 5,000,000 10,000,000

B. Net Gift to a STRANGER is multiplied by 30% BIR FORM 1800 - DONOR'S TAX RETURN Guidelines and Instructions Who Shall File This return shall be filed in triplicate by any person, natural or juridical,...
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