BIR Forms download
BIR Form 2551Q - Quarterly Percentage Tax Return
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BIR Form 2552 Download
BIR Forms download
BIR Form 2552 - Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange or Thru Initial and/or Secondary Public Offering
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BIR Form 2553 Download
BIR Forms download
BIR Form 2553 - Return of Percentage Tax Payable under Special Laws
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Transfer Tax Return
BIR Form No. 1800
Donor’s Tax Returnread more....
BIR Form No. 1801
Estate Tax Returnread more....
BIR Form No. 1800
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| BIR Form 1800 |
BIR Form 1800
Donor’s Tax Return
This return is filed by any person, natural or juridical, resident or non-resident, who transfers or causes to transfer property by gift, whether in trust or otherwise, whether the gift is direct or indirect and whether the preoperty is real or personal, tangible or intangible.
When to File?
The return is filed within thirty (30) days after the gift (donation) is made. A separate return is filed for each gift (donation) made on different dates during the year reflecting therein any previous net gifts made in the same calendar year. In case of donation to relatives, however, only one return shall be filed for several gifts (donations) by the donor to the different donees on the same date. If the gift (donation) involves conjugal/community property, each spouse shall file separate return corresponding to his/her respective share in the conjugal/community property.
When to File?
BIR Form No. 1801
BIR Form 1801
Estate Tax Return
This return is filed by:
1. The executor, or administrator, or any of the legal heirs of the decedent, whether resident or non-resident of the Philippines, under any of the following situations:
a. In all cases of transfers subject to estate tax;
b. Where though exempt from estate tax, the gross value of the estate exceeds two hundred thousand (P200,000) pesos; or
c. Regardless of the gross value of the estate, where the said estate consists of registered or registrable property such as real property, motor vehicle, shares of stock or other similar property for which a clearance from the BIR is required as a condition precedent for the transfer of ownership therof in the name of the transferee; or
2. If there is no executor or administrator appointed, qualified, and acting within the Philippines, then any person in actual or constructive possession of any property of the decedent.
When to File?
The return is filed within six (6) months from the decedent's death.
1. The executor, or administrator, or any of the legal heirs of the decedent, whether resident or non-resident of the Philippines, under any of the following situations:
a. In all cases of transfers subject to estate tax;
b. Where though exempt from estate tax, the gross value of the estate exceeds two hundred thousand (P200,000) pesos; or
c. Regardless of the gross value of the estate, where the said estate consists of registered or registrable property such as real property, motor vehicle, shares of stock or other similar property for which a clearance from the BIR is required as a condition precedent for the transfer of ownership therof in the name of the transferee; or
2. If there is no executor or administrator appointed, qualified, and acting within the Philippines, then any person in actual or constructive possession of any property of the decedent.
When to File?
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