lOMoARcPSD|41329509

Rmo15 03anxb1 - ONETT COMPUTATION SHEET CGT

BS accountancy (University of Cebu)

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"Annex B-1"

ON ET T COM PU T A T I ON SH EET
CAP ITAL GAINS TAX (CGT) a n d DOCUME NTAR Y S TAMP TAX (DS T)
ONEROUS TRANSFER OF SHARES OF STOCK NOT TRADED THROUGH THE LOCAL STOCK EXCHANGE
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):

PERSONAL PROPERTIES
Shares of Stocks
Stock Cert. No. of Fair Market Value / Book Value
Name of Issuing Corp. Par Value Selling Price Cost
No. Shares Listed Shares Unlisted Shares
P P P P

TOTAL P P P P
See back page for Schedule 1 and 2
COMPUTATION DETAILS: PER AUDIT PER REVIEW
CAPITAL GAINS TAX
Taxable Base - Selling Price / Foreclosure Sale ------------------------------------------------------------ P P
LESS: Cost and Other Allowable Expenses ------------------------------------------------------------
Net Capital Gain / (Loss) ---------------------------------------------------------------------------------------------
Tax Due on the Entire Transaction
(5% on the first 100,000; 10% over 100,000) (Cash Sale/Foreclosure Sale); or
Tax Due for this Payment Period
Computation of the Tax Due (If tax is payable under the installment method of computation)
P P

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
DOCUMENTARY STAMP TAX
TAX DUE
Legal basis: Section 176 (CTRP) NIRC
Total Par Value x P1.50 for every P200.00 or a fraction thereof P P
P200

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

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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Schedule 1 - Computation of the Book Value

Total Stock Holder's Equity Excluding Appraisal Surplus = Book Value per Share x No. of Shares Sold = Total Book Value
Total Outstanding Shares

Schedule 2 - Schedule of Cost and Other Allowable Expenses

No. of Acquisition Cost / Allowable Expenses Total Cost & Expenses
Particulars Total Cost
Shares Share of Sale of Sale

P P

TOTAL

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