Case Study : Donor’s Tax

donor's tax

Case Study : Re post i did a month ago wherein a Seller and Buyer were under negotiation for a purchase of a real estate property, the issue of Donor’s Tax has already been addressed and it’s also plain and simple, it’s for the Buyer’s Account.

The Buyer is undergoing annulment of marriage and wants to name the property under their only child who is still a minor.  The annulment case is already filed and the first hearing done.  After a reasonable compromise on conjugal properties the couple ( Buyer ) owns, the wife of the Buyer signed a quit claim for the house being bought for the child.  This property is being named to the only child with the father as the Trustee.

In order to get the Certificate Authorizing Registration, Donor’s Tax, which will be for the account of the Buyer also has to be paid in addition to the Capital Gains Tax which is for the account of the Seller.  Donor’s Tax was quite steep, BIR Onett as always has to be computed prior to payment of necessary taxes to be paid online.

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Robert G. Sarmiento Properties
Professional Affiliation :
Philippine Association of Real Estate Brokers
Member, City of Taguig Real Estate Board 2016
Real Estate Broker’s Association of the Philippines
President, Greenhills Chapter 2008, 2009
Philippine Association of Real Estate Brokers
San Juan Mandaluyong Chapter 1998, 1999
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