REVENUE MEMORANDUM CIRCULAR NO. 33-2021 issued on March 3, 2021 announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8, which is downloadable from www.bir.gov.ph and www.knowyourtaxes.ph

The new Offline eBIRForms Package now includes the January 2018 version of the following forms:
a. 1800 – Donor’s Tax Return
b. 1801 – Estate Tax Return
c. 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 (1) year from the decedent’s death, respectively. BIR Form No. 2000- OT shall be filed and the tax paid within five (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred.

   Payment 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 Office (RDO) having jurisdiction as follows:
   • 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, (RDO 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, (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.
   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 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.