Tax Alerts

eBIRForms Package Version 7.8 now available

(Revenue Memorandum Circular No. 33-2021 issued on March 03, 2021)

This Tax Alert is issued to inform all concerned taxpayers on the availability of the latest eBIRForms package (version 7.8).

The new version of the eBIRForms 7.8 can be downloaded from www.bir.gov.ph and www.knowyourtaxes.ph.

The new offline eBIRForms package now includes the January 2018 version of the following forms:

  1. BIR Form 1800 - Donor’s Tax Return
  2. BIR form 1801 - Estate Tax Return
  3. BIR Form 200-OT - Documentary Stamp Tax Declaration/ Return (One-time Transactions)

The BIR Form Nos. 1800 and 1801 shall be filed within 30 days after the gift (donation) is made and one (1) year from the decedent’s death, respectively. On the other hand, BIR Form No. 2000- OT shall be filed and the tax shall be paid within 5 days after the close of the month when the taxable document was made, signed, issued, accepted or transferred.

Payments can be made through either of the following:

  1. Manual payment- Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) having jurisdiction as follows:
  • BIR Form No. 1800 and 1801 –over the domicile of the donor at the time of donation and over the domicile of the decedent at the time of death, respectively. If there is no legal residence in the Philippines, with the Office of the Commissioner (RDO 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 under the jurisdiction of the RDO using the Mobile Revenue Collection Officer System (MRCOS) facility.

  1. 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 ATM/Debit Card;
  • Development Bank of the Philippines Tax Online - for taxpayers who are holders of VISA/Master Credit Card 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 LPB Link.BizPortal - for taxpayers who have account with RCBC and Robinsons Bank.