Pagbabayad ng capital gains tax

Dr. Persida V. Rueda-Acosta / Magtanong Kay Attorney

Dear Chief Acosta,

Ako ay isang empleyado at nakatira sa bahay at lupa na nagkakahalagang ₱1,500,000. Dahil sa matinding pangangailangan, ito ay aking ipinagbili na lamang sa halagang ₱1,200,000 upang makatulong sa pagpapagamot ng aking anak. Nais ko lamang malaman kung kinakailangan ko pa bang magbayad ng capital gains tax bagama’t wala naman akong kinita sa naganap na bentahan ng aking bahay at lupa, at ako ay lugi pa sa pagbenta ng mga ito?

– Monique

Dear Monique,

Para sa inyong kaalaman, ang capital gains tax ay isang uri ng final tax na nakabatay sa presumed gain o “ipinagpapalagay na kita” ng isang taong nagbenta ng real property tulad ng bahay at lupa.

Ito ay ayon sa Section 24 (D) ng National Internal Revenue Code (NIRC) kung saan isinasaad na, “[a] capital gains tax is a final tax assessed on the presumed gain derived by citizens and resident aliens, as well as estates and trusts, from the sale or exchange of real property.”

Ang batayan ng presumed gain na ito ay nakabase sa kasalukuyang fair market value o gross selling price ng isang real property depende kung ano ang halagang mas mataas. Hindi ito nakabase sa aktuwal na kinita ng nagbenta nito. Ito ay ayon sa Section 4 ng Bureau of Internal Revenue (BIR) Revenue Regulation No. 7-2003 na nagsasaad na:

“Sec. 4. Applicable Taxes On Sale, Exchange Or Other Disposition Of Real Property. - Gains/Income derived from sale, exchange, or other disposition of real properties shall, unless otherwise exempt, be subject to applicable taxes imposed under the Code, depending on whether the subject properties are classified as capital assets or ordinary assets.

a) In the case of individual citizens (including estates and trusts), resident aliens, and non-resident aliens engaged in trade or business in the Philippines. (i) Capital gains presumed to have been realized from the sale, exchange, or other disposition of real property located in the Philippines, classified as capital assets, shall be subject to the six percent (6%) capital gains tax imposed under Sec. 24(D)(1) or 25(A)(3) of the Code, as the case may be, based on the gross selling price or current fair market value as determined in accordance with Sec. 6(E) of the Code, whichever is higher, provided, that if the buyer is the Government or any of its political subdivisions or agencies or a government owned-or-controlled corporation, the tax liability shall, at the option of the individual seller (including estate or trust), be computed on the basis of either the six percent (6%) capital gains tax under Sec. 24(D)(1)/ 25(A)(3) or the graduated tax rates under Sec. 24(A)(1)(c) or 25 (A)(1), all of the Code.” (Binigyang-diin)

Samakatwid, dahil ang inyong bahay at lupa ay maituturing na “real property classified as capital asset,” kinakailangan ninyong magbayad ng capital gains tax. Inuulit namin na ang “gain” sa capital gains tax ay presumed o ipinagpapalagay lamang. Hindi ito nakabase sa “aktuwal na kita” sa pagbenta ng real property kundi sa anim na porsiyento (6%) ng makatwirang presyo sa merkado (fair market value) o ang kabuuang presyo ng inyong bahay at lupa noong ito ay inyong ipinagbili (gross selling price), depende kung ano ang mas mataas dito.