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Donor’s Tax is a tax on a donation or gift, and is imposed on the gratuitous transfer of property between two or more persons who are living at the time of the transfer. It shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect and whether the property is real or personal, tangible or intangible.
- Estate Tax
The executor, or administrator, or any of the legal heir/s...
- Bir Form 1800
Donor’s Tax Return. Description. This return shall be filed...
- Estate Tax
Learn about donor's tax, a tax imposed on gratuitous transfers of property in the Philippines. Find out how to compute, file, and pay donor's tax, and what are the exemptions and penalties involved.
Jun 15, 2024 · Donor's tax in the Philippines is an excise tax imposed on gifts transferred between living persons. It's not about owning property but about the act of giving it away, whether that's real estate, cash, or other assets. You're required to pay this tax if you donate property during your lifetime.
Feb 5, 2019 · Learn how to compute donor's tax of 6% on gifts exceeding P250,000 under the TRAIN law. See the BIR guidelines, rules, and examples for donations of property or money.
Aug 24, 2021 · Learn about the new donor's tax law that simplifies the computation and exemptions of gifts and transfers of properties in the Philippines. Find out the requirements, rates, valuations, and benefits of donor's tax under the TRAIN law.
Oct 7, 2021 · Learn how donor's tax is imposed on heirs who waive their right to a specific property in the estate of a decedent. See an illustration of the computation and the rationale behind the tax treatment.
Donor’s Tax Return. Description. 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.
