ONETT COMPUTATION SHEET

CAPITAL GAINS TAX (CGT) and DOCUMENTARY STAMP TAX (DST)

For Onerous Transfer of Real Property Classified as CAPITAL ASSET
Revenue Region No.16 Revenue District Office No. 100, Ozamis City
Sellers(s) Name: HRS. OF DANIEL AGUIRRE SR. rep by NATIVIDAD R. AGUIRRE Adrs: Calamba, Misamis Occidental TIN: 622-649-989
Buyer(s) Name: DANIEL AGUIRRE & JAY MICHAEL AGUIRRE Adrs: Cagayan de Oro City TIN: 934-939-674
Transaction Date: 6-Nov-11 Due Date (CGT): 16-Dec-11 Due Date (DST): 5-Dec-11
OCT/TCT/ Tax Declaration Fair Market Value Selling Tax Base (Higher of
CCT NO. No. (TD)
Location Class Area (m²) ZV/sqm. Zonal Value (ZV) (FMV) per TD ZV/FMV/SP)
Price (SP)
TCT NO. A 36,610 6 400,000 151,390 50,000.00 400,000
P-1208 04-0005-00012 DAPACAN BAJO, CALAMBALAMBA

MISAMIS OCCIDNTAL

New Zonal Value Reflected

TOTAL 400,000 151,390 50,000.00 400,000

COMPUTATION DETAILS Per Audit Per Review

1,) CAPITAL GAINS TAX (CGT)- BIR Form 1706

TAX DUE Tax Base Rate Exempt?
Legal basis: Sec.24(D)(1), 25(A)(3) & 27 (D)(5) 400,000.00 6%

LESS: Tax paid per return, if return was filed

CGT STILL DUE/ (OVERPAYMENT) 24,000
Add: 25% Surcharge 6,000.00
12% Interest per annum
December 17,2011 December 31,2017 2206 31,862.00
Compromise penalty March 31,2023
1-Jan-18 1915 16,594.00
TOTAL AMOUNT STILL DUE ON CGT Failure to file: 5000 5,000.00 59,188.00
83,456.00
2.) DOCUMENTARY STAMP TAX (DST)- BIR Form 2000-OT
TAX DUE
Legal basis: Sections 19 (CTRP) NIRC
₱ 400,000.00 6,000.00
(Tax Base)

LESS: Tax paid per return, if return was filed 6,000.00

DST STILL DUE/ (OVERPAYMENT)
Add: 25% Surcharge 1,500.00
12% Interest per annum December 17,2011 December 31,2017 2206 24,893.19
Compromise penalty 1-Jan-18 March 31,2023 1915 6,077.64 33,470.83
TOTAL AMOUNT STILL DUE ON DST 1,000.00 122,926.83
TOTAL AMOUNT OF 1&2
Remarks
To be accomplished by ONETT Team Payment verified by: To be accomplished upon review

Computed by: Reviewed by:

EDDIE JAY E. TANZO JR. ELSIE VASAYA ADORA L.SIJO
ONETT Officer ONETT Member/Collection Section Chief- Assesment Division
(Signature Over Printed Name) (Signature Over Printed Name)
OR No. Tax Type Payment Date

Approved by: Approved by:

HELEN B. SANTOS EMIR U. ABUTAZIL Regional
Head, ONETT Team Director (Signature
(Signature Over Printed Name) Reference:
Over Printed Name)
The BIR is not precluded from assessing and collecting my deficiency internal revenue tax(es) thay maybe found from the tax payer after examination or review.

Conforme: YLOIZA L. LAFUENTE 0930 022 8561 3/1/2023

TAXPAYER/AUTHORIZED REPRESENTATIVE Contact Number 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 attached additional sheet, if necessary.