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BIR Form 1800 – Donor’s Tax Return

DOCUMENTARY REQUIREMENTS
The following requirements must be submitted upon field or office audit of the tax case before
the Tax Clearance Certificate/Certificate Authorizing Registration can be released:

1. Deed of Donation
2. Sworn Statement of the relationship of the donor to the donee
3. Proof of tax credit, if applicable
4. Certified true copy(ies) of the Original/Transfer/Condominium Certificate
of Title (front and back ) of lot and/or improvement donated, if applicable
5. Certified true copy(ies) of the latest Tax Declaration (front and back
pages) of lot and/or improvement, if applicable
6. “Certificate of No Improvement” issued by the Assessor’s office where
the properties have no declared improvement, if applicable
7. Proof of valuation of shares of stocks at the time of donation, if applicable
o For listed stocks - newspaper clippings or certification issued by the
Stock Exchange as to the par value per share
o For unlisted stocks - latest audited Financial Statements of the
issuing corporation with computation of the book value per share
8. Proof of valuation of other types of personal properties, if applicable
9. Proof of claimed deductions, if applicable
10. Copy of Tax Debit Memo used as payment, if applicable
Additional requirements may be requested for presentation during audit of the tax case
depending upon existing audit procedures.

TAX RATES (Effective January 1, 1998 to present)


Net Gift The Tax Of the
But not Over Plus
Over Shall be Excess Over
P100,000.00 exempt
100,000.00 200,000.00 0 2% 100,000.00
200,000.00 500,000.00 P 2,000.00 4% 200,000.00
500,000.00 1,000,000.00 14,000.00 6% 500,000.00
1,000,000.00 3,000,000.00 44,000.00 8% 1,000,000.00
3,000,000.00 5,000,000.00 204,000.00 10% 3,000,000.00
5,000,000.00 10,000,000.00 404,000.00 12% 5,000,000.00
10,000,000.00 and over 1,004,000.00 15% 10,000,000.00
Notes:
1. Rate applicable shall be based on the law prevailing at the time of donation.
2. When the gifts are made during the same calendar year but on different dates, the donor’s
tax computed on the total net gifts during the year.
Donation made to a stranger is subject to 30% of the net gift. A stranger is a person who is not a:
• brother, sister (whether by whole or half blood), spouse, ancestor and lineal descendants; or
• relative by consanguinity in the collateral line within the fourth degree of relationship (up to
first cousin)

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