BIR has issued RMC No. 10-2026, which clarifies the tax treatment, documentation requirements, and filing and payment procedures for donor’s tax on donations made purely in cash.

Key Highlights:

  1. Cash donations are subject to the donor’s tax under the Tax Code.
  2. Donors must submit supporting documents, which generally include:
  • a. Notarized Deed of Donation
  • b. Proof of cash transfer
  • c. Filed and paid BIR Form 1800 (Donor’s Tax Return), if applicable
  • d. Certificate of Donation (for tax-exempt donees)
  • e. Valid IDs or corporate authorizations
  • f. TINs of donor and donee
  1. The donor must electronically file BIR Form 1800 and pay the tax within 30 days from the date of donation, through authorized banks or BIR ePayment channels, with the RDO or LT Office where the donor is registered.
  2. eCAR is not required since cash is not registrable property.