Where you actually file and pay the donor’s tax
| Key point | Rule | BIR basis | Practical tip |
|---|---|---|---|
| Venue of the return & payment | File BIR Form 1800 (Donor’s Tax Return) with any Authorized Agent Bank (AAB) of the Revenue District Office (RDO) that has jurisdiction over the donor’s domicile/residence on the date of the donation. | Form 1800 Guidelines – “When and Where to File and Pay” (Bir CDN) | Check the donor’s latest BIR Certificate of Registration or their most recent income-tax return; the RDO code shown there is the RDO you need. |
| eCAR processing & release | The Electronic Certificate Authorizing Registration (eCAR) for a donation is likewise processed and released by the same RDO that covers the donor’s residence (or where a corporate donor is registered), even if the land is in another province. | RMC 56-2024, ¶c | Bring the validated BIR Form 1800 and payment slip back to this RDO to get the eCAR. |
| If the donor is a non-resident individual | File and pay at RDO No. 39 – South Quezon City (or through the Philippine embassy/consulate in the country of residence). | Form 1800 Guidelines (Bir CDN) | Coordinate first by e-mail with RDO 39; they have a desk dedicated to non-resident filings. |
| If the donor is a corporation/NGO | File at the RDO where the entity is registered. | RMC 56-2024, ¶c (non-individual donors) | Check the Certificate of Registration (BIR Form 2303) for the correct RDO. |
Step-by-step for a provincial land donation
- Prepare the deed of donation – notarised and signed by donor and donee(s).
- Compute donor’s tax – 6 % of the net gift in excess of ₱250,000 (TRAIN Law rate).
- Within 30 days of signing, file Form 1800 and pay the tax at the AAB/RCO of the donor’s RDO (or via e-payment if the RDO’s AABs allow it). (Bir CDN)
- Return to the same RDO with the validated return, official receipt, deed, TIN IDs, latest tax declaration/zonal-value print-out, etc., to secure the eCAR.
- Take the eCAR plus the deed to the Registry of Deeds in the province where the land is located to annotate the new title in the donee’s name.
- Update the local assessor’s and treasurer’s offices so the real-property tax (RPT) bill goes to the donee going forward.
Why property location does not control the donor’s tax venue
Capital-gains tax on a sale of land is tied to the property’s RDO, but donor’s tax is a personal tax on the donor, so the law anchors the venue to the donor’s domicile. This is why a Quezon City resident donating a farm lot in Ilocos Norte still files and pays in QC RDO 38, not Ilocos RDO 13. The eCAR coming from QC will still be honoured by the Ilocos Registry of Deeds because RMC 56-2024 expressly decouples eCAR issuance from property location for donations. (Bir CDN)
Common documents the RDO will ask for
- Notarised deed of donation (original + 2 photocopies)
- Donor and donee TINs (both individual and corporate, if any)
- Certified true copy of the land title & latest tax declaration
- Proof of fair-market value (BIR zonal valuation print-out or assessor’s schedule)
- Validated Form 1800 and official receipt/deposit slip
- SPA if filed by a representative
(Full list is in the Form 1800 guidelines.) (Bir CDN)
Quick take-aways
- Always follow the donor’s RDO, never the land’s RDO, for donor’s tax.
- 30-day deadline: count from the date the deed is signed.
- eCAR comes from the same RDO; only the actual registration of the title is done in the province.
- Non-residents file at RDO 39; corporate donors file where registered.
Need help pin-pointing the correct RDO code or preparing the Form 1800 package? Let me know and I can walk you through the specific checklist.