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Rmo15 03anxb PDF

This document is a computation sheet for capital gains tax (CGT) and documentary stamp tax (DST) for the transfer of real property between a seller and buyer. It contains sections to identify the seller, buyer, date of transaction, property location and details. There are also sections to compute the tax base and tax due for both CGT and DST based on the fair market value, zonal value or selling price of the property. The totals due are calculated along with any surcharges, interest or penalties. Signatures are required from the ONETT team, assessment division chief and regional director to approve the tax amounts.

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AM Cruz
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458 views1 page

Rmo15 03anxb PDF

This document is a computation sheet for capital gains tax (CGT) and documentary stamp tax (DST) for the transfer of real property between a seller and buyer. It contains sections to identify the seller, buyer, date of transaction, property location and details. There are also sections to compute the tax base and tax due for both CGT and DST based on the fair market value, zonal value or selling price of the property. The totals due are calculated along with any surcharges, interest or penalties. Signatures are required from the ONETT team, assessment division chief and regional director to approve the tax amounts.

Uploaded by

AM Cruz
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

"Annex B"

ONETT COMPUTATION SHEET


CAPITAL GAINS TAX ( CGT) and DOCUMENTARY STAMP TAX (DST)
FOR ONEROUS TRANSFER OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSET (BOTH TAXABLE AND EXEMPT)
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________

NAME OF SELLER/S: ADDRESS: TIN:


NAME OF BUYER/S: ADDRESS: TIN:
DATE OF TRANSACTION: DUE DATE (CGT): DUE DATE (DST):

Tax Fair Market Tax Base


OCT/TCT ZV/ Zonal Value Selling Price
Declaration LOCATION CLASS. AREA Value (FMV) (ZV/FMV/SP whichever is
CCT No. No. (TD) sq. m. (ZV) (SP)
per TD higher)

TOTAL

COMPUTATION DETAILS: PER AUDIT PER REVIEW


1. CAPITAL GAINS TAX
TAX DUE
Legal basis: Sections 24(D)(1), 25(A)(3) & 27(D)(5)

P x 6.0% P P
(Tax Base)

LESS: Tax Paid per Return, if a return was filed -----------------------------------------------------


CGT STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT -------------------------------------------------------------------------- P P

2. DOCUMENTARY STAMP TAX


TAX DUE
Legal basis: Section 196 (CTRP) NIRC

P x P15.00 for every P1,000.00 or a fraction thereof P P


(Tax Base)

LESS: Tax Paid per Return, if a return was filed -----------------------------------------------------


DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON DST -------------------------------------------------------------------------- P P

TOTAL AMOUNT OF Nos. 1 & 2 ----------------------------------------------------------------------------- P P


Remarks:

To be accomplished by ONETT Team. Payment Verified by: To be accomplished upon review.

Computed by: Reviewed by:


ONETT Officer ONETT Member/ Collection Section Chief, Assessment Div.
(Signature Over Printed Name) OR No. Tax Type Date of Payment (Signature Over Printed Name)

Approved by: Approved by:


Head, ONETT Team Regional Director
(Signature Over Printed Name) (Signature Over Printed Name)
Reference:
The BIR is not precluded from assessing and collecting any deficiency internal revenue tax(es) that maybe found from the taxpayer after examination or review.
CONFORME:

TAXPAYER/AUTHORIZED REPRESENTATIVE Telephone No. Date


(Signature Over Printed Name)
Instruction: Prepare in duplicate and ascertain that ONETT Computation Sheet is signed by Head ONETT Team before release to taxpayer.
Please attach additional sheet, if necessary.

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