RMC No. 10-2026 Digest

RMC No. 10-2026 (issued February 4, 2026) clarifies the tax treatment, documentation requirements, and filing/payment of Donor's Tax for donations consisting purely of cash. Such donations, made during the same calendar year to natural or juridical persons, require electronic filing of the Donor's Tax return (via eBIRForms, eFPS, or ATSP solutions) and payment through an Authorized Agent Bank or the BIR's ePayment channels. Prescribed documents — including a notarized Deed of Donation, proof of cash transfer, proof of filing of BIR Form No. 1800, proof of payment (if applicable), IDs/Secretary's Certificate, and TINs — must be submitted within 30 days to the donor's RDO or, for large taxpayers, the LT Division. For cash donations to accredited Donee Institutions under Section 34(H), these documents support future claims for deductions from gross income. An eCAR is not required because cash is not a registrable property requiring transfer of title under any government registry.