REVENUE MEMORANDUM CIRCULAR NO. 54-2019 issued on May 21, 2019 prescribes the revised BIR Form Nos. 1800 (Donor’s Tax Return) and 1801 (Estate Tax Return) Version January 2018.

The said returns are already available in the BIR Website (www.bir.gov.ph) under the BIR Forms-Transfer Tax Return section. Said forms, however, are not yet available in the Electronic Bureau of Internal Revenue Forms (eBIRForms). Thus, manual and eBIRForms filers shall download the PDF version of the forms, print and fill out the applicable fields. Payment of the tax 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 over the domicile of the donor at
the time of donation or the domicile of the decedent at the time of death; or
 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 Mobile Revenue Collection Officers System (MRCOS) facility.
b. Online Payment
 Thru GCash Mobile Payment
 Landbank of the Philippines (LBP), Linkbiz Portal, for taxpayers who have ATM account with LBP and/or holders of Bancnet ATM/Debit Card; or
 DBP Tax Online, for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit.

In case of “No Payment Return”, taxpayer shall file the said Forms to the RDO having jurisdiction over the place of domicile of the donor/decedent at the time of donation/death. If the donor/decedent has no legal residence in the Philippines, the return shall be filed with the Office of the Commissioner (RDO No. 39, South Quezon City).