Tax Alert No. 17 [Revenue Memorandum Circular (RMC) No. 33-2021 dated 02 March 2021]

10 Mar 2021

Availability of Offline Electronic Bureau of Internal Revenue Forms (eBlRforms) Package Version 7.8

The Commissioner of Internal Revenue has issued RMC No. 33-2021 to disseminate the availability of the Offline eBlRForms Package Version 7.8.

The new Offline eBlRForms Package is downloadable from the following websites:

www.bir.gov.ph
www.knowyourtaxes.ph

It also now includes the January 2018 version of the following forms:

BIR Form No.	Description
1800	Donor’s Tax Return
1801	Estate Tax Return
2000-OT	Documentary Stamp Tax Declaration/ Return (One-Time Transactions)

BIR Form Nos. 1800 and 1801 shall be filed within 30 days after the gift/donation is made and one (1) year from the decedent's death, respectively. On the other hand, BIR Form No. 2000-OT shall be filed and the tax paid within (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred.

Payments of the taxes due thereon, if any, shall be made thru:

Manual Payment - Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Officer (RDO) having jurisdiction, as follows:

BIR Form No.	Description
1800	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)
1801	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)
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 (RCO) under the jurisdiction of the RDO using Mobile Revenue Collection Officer System (MRCOS) facility

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;
- DBP Tax Online, for holders of VISA/MasterCard Credit Card and/or Bancnet ATM/Debit Card;
- UnionBank Online Web and Mobile Payment Facility - for Taxpayers who have account with UnionBank; or
- PESONet through LBP Link.BizPortal - for taxpayers who have an account with RCBC and Robinsons Bank.

You may access the full version of the Circular through the BIR website.