RMC No. 10-2026 — Clarifying the Tax Treatment, Documentation Requirements, and Filing of Return and Payment of Donor's Tax for Donations Consisting Purely of Cash

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building Quezon City Date: PILIPINAS FEB 0 42026 BAGONG

REVENUE MEMORANDUM CIRCULAR NO 010-2026

SUBJECT: Filing of Return and Payment of Donor's Tax for Donations Consisting Purely of Cash Clarifying the Tax Treatment, Documentation Requirements, and

TO Parties All Internal Revenue Officials,Employees and Other Concerned

SECTION 1.BACKGROUND

This Circular is hereby issued to clarify the tax treatment of purely cash donations pursuant to Title III,Chapter II of the National Internal Revenue Code of 1997,as amended (Tax Code, and to reiterate the obligation of donors to file the required return

Further, this clarifies whether or not the issuance of an Electronic Certificate Authorizing Registration (eCAR) of purely cash donations is necessary. and remit the corresponding taxes, if any, in accordance with existing revenue issuances.

SECTION 2.COVERED TRANSACTIONS

calendar year, to natural or juridical persons, including organizations, foundations, and institutions. These rules shall apply to donations consisting purely of cash, made during the same

SECTION 3.CLARIFICATIONS

1 Manner of filing of the return and payment of tax. --Donor's tax return for purely cash donations shall be filed electronically in any of the available electronic platforms [e.g., eBIRForms Facility, Electronic Filing and Payment System (eFPS), tax returns filing applications/solutions of Authorized Taxpayer Service Providers (ATSPs]. The

(AAB) or electronically through the available ePayment channels of the Bureau. donor's tax due thereon shall be paid manually through any Authorized Agent Bank

The following documentary requirements shall be submitted within thirty (30) days after the date the gift is made or completed to the Revenue District Office (RDO having jurisdiction over the residence of the Donor (individual)/where the Donor is registered (non-individual); or, for large taxpayers, to the Large Taxpayers (LT) Division where the Donor is registered: @ rureads gfanterman revendn

a.Notarized Deed of Donation E

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Dil Trunkline: 8981-7000 ;8929-7676 Website:www.bir.gov.ph BY uzEB 4 2026 ADMINUNIT-1 ee TIME: l0:50Am

b. Proof of cash transfer (e.g., official receipt, acknowledgement letter, validated d C. e. Proof of payment of donor's tax (if applicable); Certificate of Donation (for tax-exempt donee); Proof of filing of donor's tax return (BIR Form No. 1800): deposit slip, fund transfer confirmation):

f Valid government-issued identification (IDs) for individual Donor and Donee

g.Taxpayer Identification Number (TIN) of Donor and Donee. or, Secretary's Certificate/Board Resolution for non-individual taxpayers; and

Tax Code, the aforesaid documents shall serve as evidence of the transaction to support future claims for deductions from gross income, in addition to the Philippine Council for NGO Certification (PCNC) Accreditation issued by the BIR to the Donee. For cash donations made to accredited Donee Institutions under Section 34(H) of the

eCAR shall not be required for donations consisting exclusively of cash donations, as cash is not a registrable property requiring transfer of title under any government registry. 2.Electronic Certificate Authorizing Registration eCAR Requirement.- An

SECTION 4.EFFECTIVITY

website and shall remain in force until further amended. This Circular shall take effect immediately upon publication in the BIR official

to give this circular as wide a publicity as possible. All internal revenue officials, employees and others concerned are hereby enjoined

CHARLITO MARTIN R.MEND9ZA Commissioner of Internal Revenue

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A RECORDS MANAGEMENT DIVISION BURFABOT EINTERNALREVENI H B

FEB 0 4 2026

BY ADMIN UNIT- TIME: jo!Sb Am