RMC No. 33-2021 — Announces the availability of the Offline Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8

REPUBLIC OF THE PHILIPPINES

JPPIN BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City March 2, 2021

REVENUE MEMORANDUM CIRCULAR NO. 33- 20&1

SUBJECT Availability of Offline Electronic Bureau of Internal Revenue Forms

(eBIRForms) Package Version 7.8

TO :All Internal Revenue Officers, Employees, and Others Concerned

Package Version 7.8, which is downloadabie from the following sites: 2.www.knowyourtaxes.ph This Circular is being issued to disseminate the availability of the Offline eBIRForms l. www.bir.gov.ph; and

following forms: The new Offline eBIRForms Package now includes the January 2018 version of the

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

(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. The BIR Form Nos. 1800 and 1801 shall be filed within thirty (30) days after the gift

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

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

BIR Form No. 2000-OT 1801 1 800 over the 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, (Revenue District office No. 39, South Quezon City) the property is located in case of sale of real property legal residence in the Philippines, with the Office of the Commissioner, where the seller/transferor/donor is required to be registered or where over the domicile of the donor at the time of donation or if there is no (Revenue District office No. 39, South Quezon City) Place of Filing/Payment

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 MRCOS facility.

BUREAU OF INTERNALREVENUE RECORDS MGT. DVISION nNYIYTN C MAR 03.2021 9:3S PM U MML

b.) 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; Development Bank of the Philippines (DBP) Tax Online -- for taxpayers- holders of Visa/Master Credit Card and/or Bancnet ATM Debit Card; - Union Bank Online Web and Mobile Payment Facility -- for taxpayers who

have account with Union Bank; or . PESONet through LBP Link.BizPortal -- for taxpayers who have account with

RCBC and Robinsons Bank.

All concerned are hereby enjoined to give this Circular as wide a publicity as possible.

1aa

CAESAR R. DULAY Commissioner of Internal Revenue

H-2 040 8 1 8

BUREAU OF INTERNAL REVENUE

NnNTmN

2:05PM.11 MAR 03 2021

RECORDS MGT. DIVISION t799E