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    CGT Tomanda Antok

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    Nvision Present
    This document summarizes the capital gains tax (CGT) and documentary stamp tax (DST) computation for the transfer of a 200 square meter property in Poblacion 8, Cotabato City from Tomanda Antok to Ambasador Dagloc. The fair market value was determined to be PHP10,000. Based on this, the CGT of 6% amounts to PHP600 and the DST of PHP15 per PHP1,000 of value is PHP150. With surcharges and interest, the total amount due is PHP3,382.14. This summary provides the key details of the taxes owed, property information, parties involved, and total payment amount required.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    CGT Tomanda Antok

    Uploaded by

    Nvision Present
    40 views1 page
    This document summarizes the capital gains tax (CGT) and documentary stamp tax (DST) computation for the transfer of a 200 square meter property in Poblacion 8, Cotabato City from Tomanda Antok to Ambasador Dagloc. The fair market value was determined to be PHP10,000. Based on this, the CGT of 6% amounts to PHP600 and the DST of PHP15 per PHP1,000 of value is PHP150. With surcharges and interest, the total amount due is PHP3,382.14. This summary provides the key details of the taxes owed, property information, parties involved, and total payment amount required.

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    Original Title

    CGT TOMANDA ANTOK

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    This document summarizes the capital gains tax (CGT) and documentary stamp tax (DST) computation for the transfer of a 200 square meter property in Poblacion 8, Cotabato City from Tomanda Antok to Ambasador Dagloc. The fair market value was determined to be PHP10,000. Based on this, the CGT of 6% amounts to PHP600 and the DST of PHP15 per PHP1,000 of value is PHP150. With surcharges and interest, the total amount due is PHP3,382.14. This summary provides the key details of the taxes owed, property information, parties involved, and total payment amount required.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    40 views1 page

    CGT Tomanda Antok

    Uploaded by

    Nvision Present
    This document summarizes the capital gains tax (CGT) and documentary stamp tax (DST) computation for the transfer of a 200 square meter property in Poblacion 8, Cotabato City from Tomanda Antok to Ambasador Dagloc. The fair market value was determined to be PHP10,000. Based on this, the CGT of 6% amounts to PHP600 and the DST of PHP15 per PHP1,000 of value is PHP150. With surcharges and interest, the total amount due is PHP3,382.14. This summary provides the key details of the taxes owed, property information, parties involved, and total payment amount required.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 1

    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. 18, Revenue District Office No. 107, Cotabato City

    NAME OF SELLER/S: TOMANDA ANTOK ADDRESS: TAMONTAKA 1, COTABATO CITY TIN: 145-979-156

    POB 3, DATU LIWA CANDAO ST.,


    NAME OF BUYER/S: AMBASADOR DAGLOC ADDRESS: TIN: 154-299-995
    COTABATO CITY
    DATE OF TRANSACTION: March 06, 2015 DUE DATE (CGT): April 05, 2015 DUE DATE (DST): 04/05/2015###

    OCT/TCT Tax ZV/ Zonal Value Fair Market Selling Price Tax Base
    CCT No. Declaration LOCATION CLASS. AREA sq. m (ZV) Value (FMV) (SP) (ZV/FMV/SP

    ` No. (TD) per TD TAXABLE


    Whichever is higher) BASE
    A1 200 11.50 2,300.00 665.20 10,000.00 10,000.00
    GR-9909- POBLACION 8, COTABATO
    T-42667
    0642 CITY

    TOTAL 200 2,300.00 665.20 10,000.00 10,000.00


    COMPUTATION DETAILS:

    1. CAPITAL GAINS TAX PER AUDIT PER REVIEW


    TAX DUE
    Legal basis: Section 24(D)(1), 25(A)(3) & 27(D)(5)

    P 10,000.00 6.00% P 600.00 P


    (Tax Base)

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


    ### ###
    CGT STILL DUE/(OVERPAYMENT) ---------------------------------------------------------------- P 600.00 P
    Add: 25% Surcharge P 150.00
    Interest April 06, 2015 to 328.77
    Compromise penalty Late 1,000.00 1,478.77
    ###
    TOTAL AMOUNT STILL DUE ON CGT --------------------------------------------------------------- P 2,078.77 P
    ###
    2. DOCUMENTARY STAMP TAX
    TAX DUE
    Legal basis: Section 196 (CTRP) NIRC

    P 10,000.00 P15.00 for every P1,000.00 or a fraction thereof 150.00 P


    (Tax Base)

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


    DST STILL DUE(OVERPAYMENT) ------------------------------------------------------------------ P 150.00 P
    Add: 25% Surcharge P 37.50
    Interest April 06, 2015 to 115.87
    Compromise penalty 1,000.00 1,153.37

    TOTAL AMOUNT STILL DUE ON DST -------------------------------------------------------------- P 1,303.37 P


    ###
    TOTAL AMOUNT OF Nos. 1 &2 --------------------------------------------------------------------- P 3,382.14

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

    Computed by: Reviewed by:


    NADJERA P. MACABAGO MYRNA A. BATUAN
    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:


    SATAR T. LAGUINDAB
    Head, ONETT Team Reference: Regional Director
    (Signature Over Printed Name) (Signature Over Printed Name)

    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:

    AMBASADOR DAGLOC May 15, 2023


    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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