1) What BIR Form 1914 is (and when you use it)

BIR Form 1914 is the Bureau of Internal Revenue’s application form for a tax credit/refund claim. In the context of property or share transfers, it is commonly used when a taxpayer paid Capital Gains Tax (CGT) and/or Documentary Stamp Tax (DST) but later discovered that:

the tax was not actually due, or
the tax was overpaid, or
the transaction did not proceed in a manner that should be taxed as originally treated, or
payment was made twice, to the wrong tax type, or in the wrong amount.

For many taxpayers, the practical aim is a cash refund. In some cases, the BIR may instead process the claim as a tax credit (e.g., a Tax Credit Certificate), depending on the nature of the claim and prevailing BIR procedures.

Important: BIR forms and layouts sometimes change. Always use the current version of Form 1914 obtained from your RDO (or from official BIR issuance channels) and follow the exact line items in that version. The guidance below explains what the form generally asks for and how to complete it in a way that matches BIR evaluation practice.

2) Quick refresher: CGT and DST in common transactions

A. CGT (common scenarios)

Sale/exchange of real property classified as capital asset (often 6% of higher of selling price, zonal value, or FMV, subject to rules and exemptions).
Sale/exchange of shares of stock not traded through the local stock exchange (CGT under the Tax Code rules for shares).

B. DST (common scenarios)

DST is imposed on certain documents/transactions, including Deeds of Absolute Sale, Deeds of Assignment, Mortgage instruments, and other taxable documents. In real estate sales, DST is usually paid alongside CGT during the transfer process.

3) When a CGT/DST refund claim is typically viable

Refunds are fact-specific. Common fact patterns include:

A. Transaction did not proceed / was rescinded

Deed was revoked/withdrawn, or sale was rescinded by mutual agreement or by court order.
Transfer did not legally take effect (e.g., failure of condition precedent, void contract).

Key issue: Whether the transaction is treated as taxable despite non-completion depends on the legal effect of the documents and acts done. BIR scrutinizes whether there was truly no taxable transfer, or whether tax attached upon execution/documentation.

B. Overpayment due to wrong tax base or wrong classification

Paid CGT using an incorrect value (wrong zonal/FMV bracket or wrong computation base).
Paid CGT when the transaction should have been subject to a different tax treatment (e.g., not a capital asset scenario).
Paid DST at an incorrect rate or on an incorrect base.

C. Double payment / mistaken payment

Paid twice (e.g., paid through bank and later paid again through another channel).
Paid under the wrong TIN/RDO/tax type and then paid again correctly.

D. Exemption or preferential treatment applies (but tax was paid anyway)

Examples in real property include situations where an exemption applies and the taxpayer still paid CGT/DST due to timing, documentation, or misunderstanding. These claims often require very strong documentation.

4) Legal foundations you must know (Philippine tax refund basics)

A. The BIR’s authority to grant refunds/credits

The Tax Code authorizes the Commissioner to refund or issue tax credit for taxes erroneously or illegally collected, subject to conditions and documentation.

B. The “two-year” prescriptive period is non-negotiable

As a general rule for internal revenue tax refunds, a judicial claim must be filed within two (2) years from the date of payment of the tax.
Practically, you should file the administrative claim (Form 1914) as early as possible, because BIR processing can be slow—and late filing risks forfeiting the right to go to court.

Best practice: Treat the two-year period as your hard deadline and plan backward.

C. Administrative claim vs. judicial claim

Filing Form 1914 is the administrative route (with the BIR).
If the claim is denied or not acted upon in time, taxpayers may consider judicial remedies (typically involving the Court of Tax Appeals), subject to procedural rules and deadlines.

Because litigation strategy depends heavily on dates and facts, consult counsel early if the claim amount is material or the two-year deadline is approaching.

5) Where to file a Form 1914 claim (jurisdiction)

Filing is typically with the BIR office that has jurisdiction over the tax paid, commonly:

For real property transfers: the RDO where the property is located (or where CGT/DST were paid/processed for issuance of eCAR/CAR).
For shares: often the RDO where the taxpayer is registered or the office that processed the transaction, depending on how the payment and reporting were handled.
Large Taxpayers: filing may be with the Large Taxpayers Service office having jurisdiction.

Rule of thumb: File where the BIR can readily verify the payment and the transaction docket.

6) Before you fill out Form 1914: prepare your “refund packet”

BIR examiners often evaluate refund claims like an audit. Prepare a clean, indexed set of documents.

A. Proof of payment (non-negotiable)

Bank validation/confirmation, deposit slips, ePayment confirmations
Official Receipts (if applicable)
Copies of the filed tax returns used to pay:
- CGT return (commonly used for real property transfers)
- DST return (commonly used for one-time transactions)

B. Transaction documents

Depending on your case:

Notarized Deed of Absolute Sale / Deed of Assignment / relevant instrument
Contract to Sell (if relevant)
Proof of rescission/voiding:
- Deed of Rescission / Cancellation
- Mutual agreement documents
- Court decision/order, if judicially rescinded/declared void
Proof that title transfer did not proceed (if applicable)

C. Identification and taxpayer registration documents

TIN, valid government IDs
For corporations: SEC documents, Secretary’s Certificate/Board Resolution authorizing signatory

D. Property/share support documents (as applicable)

Title, tax declaration, certified true copies if required
Zonal valuation/FMV basis support, if the dispute is about computation base

E. Computation sheet

A clear computation that shows:

amount paid
correct amount that should have been paid
difference being claimed

F. Authority to claim (especially if claimant is not the payer)

If the person filing is not the same as the person named in the tax return/payment record, include:

SPA, assignment of rights, proof of who bore the tax, and justification of standing.

7) How to fill out BIR Form 1914 (section-by-section guidance)

Because layouts vary by version, use the headings as your guide. The form generally requires the following:

Part 1 — Taxpayer Information

Fill in exactly as registered:

Taxpayer Name (individual/corporation)
TIN (ensure correctness; mismatch causes delays)
Registered Address and contact details
RDO Code (where registered or where filing is required for this claim)

Tips

Use the same name format as in the paid return and eFPS/eBIR records.
If you changed address/name, attach proof and explain.

Part 2 — Nature of Claim (Refund vs Tax Credit)

You will usually choose between:

Cash Refund, or
Tax Credit (often via a Tax Credit Certificate)

Practical considerations

A cash refund is often harder and slower.
A tax credit may be processed in some scenarios, but it may also come with usage/validation requirements.

If your goal is cash, indicate Refund and be consistent throughout your attachments and narrative.

Part 3 — Tax Type and Period Covered

Specify what tax you are claiming:

Capital Gains Tax and/or Documentary Stamp Tax

Then identify the relevant “period”:

For one-time transactions, use the date of transaction/payment (month/day/year), and reference the return’s filing/payment date.

Tips

If you are claiming both CGT and DST, clearly separate them:
- either as two line items (if the form allows),
- or as an attachment schedule with totals.

Part 4 — Details of Payment (Most critical section)

The BIR wants to match your claim to its payment records. Provide:

Return/Form used to pay (CGT return, DST return, or other relevant form)
Date filed and date paid
Where paid (Authorized Agent Bank / Revenue Collection Officer / ePayment channel)
Amount paid (principal + any penalties/interest, if relevant)
Proof of payment reference numbers (bank validation, transaction ID)

Tips

Copy figures exactly as shown on the filed return and payment confirmation.
If there were multiple payments (installments, separate filings), list each payment and total them in a schedule.

Part 5 — Amount Claimed and Computation Summary

State:

Total amount being claimed (CGT + DST, if both)
Breakdown per tax type
Explanation of how you arrived at the claimed amount

Attach a computation sheet that is easy to audit:

Paid: ₱X
Correct due: ₱Y
Refundable: ₱X – ₱Y = ₱Z

Tips

If the claim is due to rescission/void sale, your computation must still explain why the correct tax due is zero or reduced, and the legal/factual basis for that.

Part 6 — Grounds / Legal Basis (Narrative)

Most versions of Form 1914 require you to state the basis of the claim. Write a concise, documentary-supported narrative, such as:

“Erroneous payment due to double remittance”
“Overpayment due to erroneous computation base”
“Payment made despite rescission/voiding of deed; no taxable transfer occurred”

Tips

Avoid emotional statements. Write like an auditor will read it.
Tie each statement to an attachment: “See Annex ‘D’ — Deed of Rescission.”

Part 7 — Declaration and Signature

Sign under oath if required.
For corporations, the signatory must be authorized—attach a Secretary’s Certificate/Board Resolution.
If filed through a representative, attach a Special Power of Attorney (and IDs of principal and attorney-in-fact).

Tips

Signature inconsistencies and missing authority documents are among the most common reasons claims are returned.

8) Submission mechanics and what happens after filing

A. Filing

Prepare:

Accomplished Form 1914
Index of annexes
All supporting documents (certified true copies if required by the RDO)
Computation and brief memorandum/narrative

Submit to the appropriate BIR office for stamping/receiving. Ask for:

Receiving copy stamped with date/time
Docket/reference number (if issued)

B. Evaluation stage

BIR may:

request additional documents
verify payment records
validate the transaction, parties, and legal effect of rescission/voiding
check whether the claimant has standing (who actually paid/borne the tax)

C. Outcome possibilities

Full grant
Partial grant
Denial (substantive or documentary)
“Return for completion” (not formally denied, but clock keeps running)

9) Common reasons CGT/DST refund claims fail (and how to avoid them)

Prescription issues (filed too late; judicial deadline missed).
Wrong office (filed with an RDO that cannot match the payment).
Mismatch of taxpayer identity (TIN/name differs from payment record).
Weak proof of rescission/voiding (no notarized rescission deed; unclear legal effect; title transfer facts inconsistent).
No clear computation or computation not reconciling with paid returns.
Representative lacks authority (no SPA/board resolution).
Claimant is not the payer and standing is not established.

10) Practical templates you can adapt (attachments that help)

A. One-page “Claim Summary” (recommended)

Tax type: CGT / DST
Date paid: ___
Return used: ___
Amount paid: ___
Correct tax due: ___
Amount claimed: ___
Grounds: (one sentence)
Annex list: A–__

B. Annex Index (sample)

Annex A — Copy of filed CGT return and payment confirmation
Annex B — Copy of filed DST return and payment confirmation
Annex C — Deed of Sale / instrument
Annex D — Deed of Rescission / Court Order
Annex E — IDs / TIN verification
Annex F — Authority to sign / SPA
Annex G — Computation sheet

11) FAQs

Can you claim both CGT and DST in one Form 1914?

Often yes, if both were paid for the same transaction and the RDO accepts a consolidated filing. When in doubt, file one packet with clearly separated schedules—or follow the RDO’s preference.

If the sale was canceled, is CGT/DST automatically refundable?

Not automatic. The BIR will evaluate whether the tax was due based on the legal effect of the documents and acts, and whether the payment was erroneous/illegal or merely a consequence of what was executed.

Do you need a lawyer?

Not strictly for filing Form 1914, but it is strongly advisable when:

the amount is large,
rescission/voiding is complex,
the two-year deadline is tight,
you are prepared to litigate if denied.

12) Final checklist (use this before you submit)

Correct BIR Form 1914 version, fully accomplished, consistent figures
Correct RDO/LTS filing office
Proof of payment for CGT/DST attached and readable
Transaction documents complete (and rescission/voiding proof, if applicable)
Computation reconciles to the paid returns
Authority to sign and IDs attached
Annex index + claim summary included
Receiving copy secured with date stamp

If you want, paste the facts of your case (transaction type, dates of payment, which returns were filed, whether rescission was notarized or court-ordered, and who paid the tax), and a draft computation. A clean, properly structured Form 1914 packet usually depends more on coherent facts + matching payment records + complete annexes than on length.