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Closing Costs

Buyer: Dr. Juancho Remulla


Seller: Jose Luis Campos

Property: Unit 9L Amorsolo Square, West Tower


Size: 73 sqm with 1 parking slot
Asset type: Capital
General rule: Tax base is Contract Price or Zonal Valuation Price, whichever is higher. Final figures will be
determined by the BIR, Assessor’s Office and Registry of Deeds.

Contract Price (CP): 15,600,000.00


Zonal Valuation Price: 15,327,500.00
Item Php per sqm Size Amount (Php)
Unit 180,000 73 13,140,000.00
Parking Slot (1) 175,000 12.5 2,187,500.00
[250,000*70%]
Total 15,327,500.00

Breakdown of Payments:
1. Seller’s Account
Item Amount (Php) Payee Mode of Payment /
Payor
Earnest Money 500,000.00 Jose Luis Campos Manager’s Check /
(**paid** January 3, Buyer **paid**
2019)
Capital Gains Tax 936,000.00 Development Bank of Manager’s Check /
(6% based on CP) The Philippines FAO Buyer
Bureau of Internal
Revenue FAO Jose Luis
Campos 211-031-026-
000
Total Deductible from 687,096.77 n/a n/a
advanced rent (9 and
14/31 months advance
plus 2 months security
deposit*)
Net Payout to Seller 13,476,903.23 Jose Luis Campos Manager’s Check /
(From CP) Buyer
Total 15,600.000 n/a n/a

2. Buyer’s Account
Item Amount (Php) Payee Mode of Payment /
Payor
Documentary Stamp 234,000.00 Development Bank of Manager’s Check /
Tax (1.5% based on CP) the Philippines FAO Buyer
Bureau of Internal
Revenue FAO Juancho
Francisco Remulla 111-
234-850-000

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Closing Costs
Buyer: Dr. Juancho Remulla
Seller: Jose Luis Campos

Transfer Tax (0.6% 93,600.00 City Treasurer of Manager’s Check/


based on CP) Makati City Buyer
Registration Fee (0.48% 74,880.00 Registry of Deeds Manager’s Check/
based on CP) Makati City Buyer
IT Fee and Notarial Fee 10,000.00 Cash / Buyer
(based on fixed
amounts)
Transfer 20,000.00 Cash / Buyer
Service/Processing Fee
(based on fixed
amounts)

*computation for the advanced rent to be considered as deduction from net payout to seller:
a. Schedule of Rent Payments – Lease Contract for period November 3, 2018 to November 2, 2019
Start Date End Date Accrues to Seller (Php) Accrues to Buyer
(Php)
November 3, 2018 December 2, 2018 60,000 -
December 3, 2018 January 2, 2019 60,000 -
January 3, 2019 January 19, 2019 32,903.23 -
January 20, 2019 February 2, 2019 - 27,096.77
February 3, 2019 March 2, 2019 - 60,000
March 3, 2019 April 2, 2019 - 60,000
April 3, 2019 May 2, 2019 - 60,000
May 3, 2019 June 2, 2019 - 60,000
June 3, 2019 July 2, 2019 - 60,000
July 3, 2019 August 2, 2019 - 60,000
August 3, 2019 September 2, 2019 - 60,000
September 3, 2019 October 2, 2019 - 60,000
October 3, 2019 November 2, 2019 - 60,000
Total, Seller 152,903.23
Total, Buyer 567,096.77
b. Security Deposit = 2 months x 60,000 = Php 120,000
c. Total deductible from advanced rent = Php 687,096.77

Noted by:

________________________ ________________________
Jose Luis Campos Dr. Juancho Remulla
Seller Buyer

Received By:

________________________ ________________________
Rosinie Suico Nicolo Toledo
Seller’s Broker Buyer’s Broker

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