BIR Form No.

1800 Donor’s Tax Return

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(PDF) | (Guidelines) This return shall be filed in triplicate by any person, natural or juridical, resident or no
who transfers or causes to transfer property by gift, whether in trust or otherwise, whe
gift is direct or indirect and whether the preoperty is real or personal, tangible or intan

Filing Date

The return shall be filed within thirty (30) days after the gift (donation) is made. A sep
return is filed for each gift (donation) made on different dates during the year reflectin
any previous net gifts made in the same calendar year. Only one return shall be filed f
gifts (donations) by the donor to the different donees on the same date. If the gift (don
involves conjugal/community property, each spouse shall file separate return correspo
his/her respective share in the conjugal/community property. This shall likewise apply
case of co-ownership over the property being donated.
BIR Form No. 1801 Estate Tax Return

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(PDF)| (Guidelines) This return shall be filed in triplicate by:

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

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

b. Regardless of the gross value of the estate, where the said estate consists of register
registrable property such as real property, motor vehicle, shares of stock or other simil
property for which a clearance from the BIR is required as a condition precedent for th
of ownership therof in the name of the transferee; or

2. If there is no executor or administrator appointed, qualified, and acting within the P

Filing Date

The return shall be filed within one (1) year from the decedent's death.