In reference with the Revenue Memorandum Circular (RMC) No. 33-2021, is being issued by the bureau to disseminate the availability of the updated (new) Offline eBlRForms Package Version 7.8, which is downloadable from the following sites:
l. www.bir.gov.ph; and
2. www.knowyourtaxes.ph
The new Offline eBIRForms Package now includes the January 2018 version of the following forms:
1. BIR Form.No. 800 - Donor's Tax Refurn
2. BIR Form No. 801 - Estate Tax Return
3. BIR Form No. 2000-OT - Documentary Stamp Tax Declaration/Return (One-Time Transactions)
The BIR Form Nos. 1800 and 1801 shall be filed within thirty (30) days after the gift (donation) is made and one (l) year from the decedent's death, respectively. On the other hand, BIR Form No. 2000-OT shall be filed and the tax paid within (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred.
Payments of the taxes due thereon, if any, shall be made thru:
a.) Manual Payment - Authorized Agent Bank (AAB) located within the territorial jurisdiction
of the Revenue District Officer (RDO) having jurisdiction, as follows:
BIR Form No./ Place of Filing/Payment:
BIR Form No. 1800 - over the domicile of the donor at the time of donation or if there is no
legal residence in the Philippines, with the Office of the Commissioner,
(Revenue District office No. 39, South Quezon City).
BIR Form No. 1801 - over the domicile of the decedent at the time of death or if the decedent
has no legal residence in the Philippines, with the Office of the
Commissioner, (Revenue District office No. 39, South Quezon City).
BIR Form No. 2000-OT - where the seller/transferor/donor is required to be registered or where
the property is located in case of sale of real property.
In places where there are no AABs, the return shall be filed and the tax due shall be
paid with the concerned Revenue Collection Officer (RCO) under the jurisdiction of
the RDO using MRCOS facility.
b.) Online PaYment
- Thru Mobile Payment (GCash/PayMaya);
- Landbank of the Philippines (LBP) Link.BizPortal - for taxpayers who have
ATM account with LBP and/or holders of Bancnet ATIWDebit card;
- Development Bank of the Philippines (DIP) Tax^ Online - for taxpayersholders of visa/Master credit caid and/or Bancnet ATM Debit card;
- Union Bank Online Web and Mobile Payment Facility - for taxpayers who
have account with Union Bank; or
- PESONet through LBP Link.BizPortal - for taxpayers who have account with
RCBC and Robinsons Bank.
The RMC No. 30-2021 is dated March 2, 2021.
