REVENUE MEMORANDUM CIRCULAR NO. 10-2026 issued on February 4, 2026 clarifies the tax treatment, documentation requirements, and filing of return and payment of Donor’s Tax for donations consisting purely of cash.

The rules shall apply to donations consisting purely of cash, made during the same calendar year, to natural or juridical persons, including organizations, foundations, and
institutions.

Donor’s Tax return for purely cash donations shall be filed electronically in any of the available electronic platforms [e.g., eBIRForms Facility, Electronic Filing and Payment System (eFPS), tax returns filing applications/solutions of Authorized Taxpayer Service Providers (ATSPs)]. The Donor’s Tax due thereon shall be paid manually through any Authorized Agent Bank (AAB) or electronically through the available ePayment channels of the Bureau.

The following documentary requirements shall be submitted within thirty (30) days after the date the gift is made or completed to the Revenue District Office (RDO) having jurisdiction over the residence of the Donor (individual)/where the Donor is registered (non-individual); or, for large taxpayers, to the Large Taxpayers (LT) Division where the Donor is registered:

a. Notarized Deed of Donation;
b. Proof of cash transfer (e.g., official receipt, acknowledgement letter, validated deposit slip, fund transfer confirmation);
c. Proof of filing of Donor’s Tax return (BIR Form No. 1800);
d. Proof of payment of Donor’s Tax (if applicable);
e. Certificate of Donation (for tax-exempt donee);
f. Valid government-issued identification (IDs) for individual Donor and Donee or, Secretary’s Certificate/Board Resolution for non-individual taxpayers; and
g. Taxpayer Identification Number (TIN) of Donor and Donee.

For cash donations made to accredited Donee Institutions under Section 34(H) of the Tax Code, the aforesaid documents shall serve as evidence of the transaction to support future claims for deductions from gross income, in addition to the Philippine Council for NGO Certification (PCNC) Accreditation issued by the BIR to the Donee.

An eCAR shall not be required for donations consisting exclusively of cash donations, as cash is not a registrable property requiring transfer of title under any government registry.