BIR Form No. 1800


(PDF) | (Guidelines)

Donor’s Tax Return


This return 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.

Filing Date

The return shall be 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. Only one return shall be filed for several gifts (donations) by the donor to the different donees 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. This shall likewise apply in the case of co-ownership over the property being donated.

BIR Form No. 1801


(PDF)| (Guidelines)

Estate Tax Return


This return shall be filed in triplicate by:

1. The executor, or administrator, or any of the legal heirs of the decedent, whether resident or 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 registered or registrable property such as real property, motor vehicle, shares of stock or other similar property for which a clearance from the BIR is required as a condition precedent for the transfer of ownership thereof in the name of the transferee; or

2. If there is no executor or administrator appointed, qualified, and acting within the Philippines, then any person in actual or constructive possession of any property of the decedent.

Filing Date

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