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1. Domestic stocks sold directly to buyer
TRAIN
15% × net gain
NIRC
5% net gain up to 100 000
10% excess net gain
*NRA NETB applies two tiered cgt
Domestic stocks sold thru PSE
Stock Transaction Tax
6/10 of 1% × selling price
1/2 of 1% × selling price
2. Real property classified as capital assets located in Philippines
6% of the highest
- Selling price
- Zonal value
- Assessed value
Exemptions to 6% CGT
1. Alternative Taxation Rule
Option 1: 6% CGT
Option 2: Regular Tax
✔individual seller
✔buyer is government
2. Exemption under NIRC
- sale of principal residence to acquire new principal residence
✔notice to BIR within 30 days
✔reacquisition within 18 months
✔availed once in every ten years
3. Exemption under Special Laws
✔Comprehensive Agrarian Reform
✔Socialized housing units by NHA
Documentary Stamp Tax on sale of capital assets
DST on Domestic Stocks
0.75 per 200 par value (0.00375)
DST on Real Properties
15 per 1 000 (0.015)
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