"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)

NAME OF SELLER/S: DONNA DELA CRUZ ADDRESS: TIN:

NAME OF BUYER/S: JOHN BRENT VILLEGAS ADDRESS: TIN:
DATE OF TRANSACTION: 2/20/23 DUE DATE (CGT): 3/20/23 DUE DATE (DST): 3/5/23
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)

2016011868 F-023-23581 COMMONWEALTH HEIGHTS RR 52.65 20,000 1,263,600.00 315,900.00 950,000.00 2,529,500.00
D-023-23780 RR 462,500.00 462,500.00

TOTAL 1,726,100.00 778,400.00 950,000.00 2,529,5003.00

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 2,529,500.00 x 6.0% P 138,295.00 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 138,295.00 P

2. DOCUMENTARY STAMP TAX

TAX DUE
Legal basis: Section 196 (CTRP) NIRC

P 2,529,500.00 x P15.00 for every P1,000.00 or a fraction thereof P 59,575.00 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 59,575.00 P

TOTAL AMOUNT OF Nos. 1 & 2 ----------------------------------------------------------------------------- P 197,870.00 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.