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MEMO

05 March 2018

For : NMT and ALN

From : JAG

Re : Computation for Capital Gains Tax and Documentary Stamp Tax

The computations for Capital Gains Tax (CGT) and Documentary Stamp Tax
(DST) for 5th Ave Condo Unit are summarized below, to wit:

COMPUTATION FOR LAM [Condo unit size: 47.71 sq.m.]

CAPITAL GAINS TAX (6%)

1.)Zonal Value: Php 95,000/sq.m. (based Php 271, 947.00


on Cuervo Report)

2.)Zonal Value: Php 110,000/sq.m. Php 314,886.00


(based on BIR report, chose the highest
amount for Serendra units)

3.)Market Value based on Tax Dec.: -

4.)Selling Price: 110,000 /sq.m. (Based Php314,886.00


on the highest zonal value from BIR)

5.)FMV: Php 5,458,000 (based on Cuervo Php 327,480.00


Report)

DOCUMENTARY STAMP TAX (1.5%)

1.)Zonal Value: Php 95,000/sq.m. (based Php 67,986.75


on Cuervo Report)

2.)Zonal Value: Php 110,000/sq.m. Php 78,721.50


(based on BIR report, chose the highest
amount for Serendra units)

3.)Market Value based on Tax Dec.: -

4.)Selling Price: 110,000 /sq.m. (Based Php 78,721.50


on the highest zonal value from BIR)
Memo Page 2 of 3

5.)FMV: Php 5,458,000 (based on Cuervo Php 81, 870.00


Report

COMPUTATION FOR LAM’s Sister [Condo unit size: 47.71 sq.m.]

CAPITAL GAINS TAX (6%)

1.)Zonal Value: Php 95,000/sq.m. (based Php 271, 947.00


on Cuervo Report)

2.)Zonal Value: Php 110,000/sq.m. Php 314,886.00


(based on BIR report, chose the highest
amount for Serendra units)

3.)Market Value based on Tax Dec.: -

4.)Selling Price: 5,458,000/2 +10%Com= Php 180,114.00


(2,729,000.00 +272,900= Php
3,001,900.00)

5.)FMV: Php 5,458,000 (based on Cuervo Php 327,480.00


Report)

DOCUMENTARY STAMP TAX (1.5%)

1.)Zonal Value: Php 95,000/sq.m. (based Php 67,986.75


on Cuervo Report)

2.)Zonal Value: Php 110,000/sq.m. Php 78,721.50


(based on BIR report, chose the highest
amount for Serendra units)

3.)Market Value based on Tax Dec.: -

4.)Selling Price: 5,458,000/2 +10%Com= Php 45,028.50


(2,729,000.00 +272,900= Php
3,001,900.00)

5.)FMV: Php 5,458,000 (based on Cuervo Php 81, 870.00


Report)
Memo Page 3 of 3

NOTE: (Both computations are divided into two because the arrangement is that
they will pay in a 50-50 basis for taxes and other fees.)
1.) If Computation for LAM will be used, below are taxes to be paid:
[Based on Selling Price]
a.) CGT: Php 314,886.00  Php 157.443.00 (each)
b.) DST: Php 78,721.50  Php 39,360.75 (each)

2.) If Computation for LAM’s sister will be used, below are taxes to be paid:
[Based on Selling Price]
a.) CGT: Php 180,114.00  Php 90,057.00 (each)
b.) DST: Php 45, 028.50  Php 22,514.25 (each)