Escolar Documentos
Profissional Documentos
Cultura Documentos
1801
ES010
Fill in all applicable spaces. Mark all appropriate boxes with an X. 1 Date of Death 3 No. of Sheets Attached 4 ATC 2 Amended Return? Yes No ( MM/ DD /YYYY ) Part I Background Information 7 TIN of Executor/Administrator 6 RDO 5 TIN of the Taxpayer Code 8 Taxpayer's Name 9 Name of Executor/Administrator 11 Registered Address (Executor/Administrator) 14 Residence Address (Executor/Administrator)
15 Are you availing of tax relief under a Special Law/ No International Tax Treaty? Yes 15A If yes, specify Yes No 16 Mark applicable Box Yes No Has a Notice of Death been filed? Has the estate been settled judicially? Has an extension to file return been granted? Has an extension to pay the tax been granted? Part II Computation of Tax Particulars Exclusive Conjugal / Communal 17 Personal Properties (Schedule 1) 17A 17B 18 Real Properties (Schedule 2) 18A 18B 19 Taxable Transfers (Schedule 3) 19A 19B 20 Gross Estate (Sum of Items 17A, 18A & 19A/17B,18B & 19B) 20A 20B Aggregate Gross Estate (Sum of Items 20A and 20B) 20C 21 Less: Deductions 21A /B Actual Funeral Expenses or 5% of Gross Estate whichever is lower but not to exceed P200,000.00 21A 21B
21C/D Judicial Expenses of the Testamentary or Intestate Proceedings/Administration Expenses 21C
21E 21G 21I 21K 21M/N Property Previously Taxed (Vanishing Deduction) 21M 21O/P Medical Expenses not to Exceed P500,000.00 21O 21Q/R Standard Deduction equivalent to P1,000,000 21Q 21S/T Amount Received by the Heirs under R.A. 4917 21S 21U/V/W 21U Others 21V 21X/Y Total 21X 22 Estate after Deductions(20A less21X / 20B less21Y) 22A 23 Less: 23AShare of Surviving Spouse 23B/C Family Home 23B 23D/E/F 23D Others 23E 23G/H Total 23G 24 Net Taxable Estate(22A less 23G / 22B less 23H) 24A Aggregate Taxable Estate (Sum of 24A and 24B) 25 Estate Tax Due 26 Less: Tax Credits/Payments 26A Foreign Estate Tax Paid
26B Tax Paid in Return Previously Filed, if this is an Amended Return 26C Total
21E/F Claims against the Estate 21G/H Claims against Insolvent Person 21I/J Unpaid Mortgages 21K/L Transfers for Public Use
21Y 22B 23A 23C 23F 23H 24B 24C 25 26A 26B 26B 26C 26C 27 Compromise
28C 28D
27 Tax payable/(Overpayment) (Item 25 less Item 26C) 28 Add: Penalties Surcharge Interest
28A
28B
29
In case of Overpayment, Mark one box only: To be Refunded To be issued a Tax Credit Certificate I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge and belief, is true and correct, pursuant to the provisions of the National internal Revenue Code, as amended, and the regulations issued under authority thereof 30 31 Taxpayer/Authorized Agent Signature Over Printed Name Title/Position of Signatory Part III Details of Payment
Drawee Particulars Bank/Agency 32 Cash/Bank Debit Memo 33 Check 35 Others
33A 33B 34A 35B
Date Number
33C 34B 35C
(MM/DD/YYYY)
Amount 32
33D 34C 35D
Machine Validation/Revenue Official Receipt Details (If not filed with the bank)
BIR Form 1801 (ENCS) - Page 2 Schedule 1 Particulars Exclusive Description of Personal Property Fair Market Value Conjugal / Communal
Exclusive P
Who Shall File Penalties This return shall be filed There sha 1. The executor, or admi 1. A surcha resident or non-reside a) a. In alF b b) Whe b. exce U o c) Rega c. cons F f moto d clear d. trans F n 2. If there is no exec 2. A surch Philippines, then a paymen of the decedent. fraud, fo a. W When and Where to File