Capital Gains Tax Philippines | PAANO MAG COMPUTE NG CAPITAL GAINS TAX

Capital Gains Tax (CGT) is a tax imposed on the gains presumed to have been realized by the seller from the sale, exchange, or other disposition of capital assets located in the Philippines, including pacto de retro sales and other forms of conditional sale.
📖 In filing capital gains tax use BIR Form 1706 - Final Capital Gains Tax Return (For Onerous Transfer of Real Property Classified as Capital Assets -Taxable and Exempt)
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🔗 Related Videos!
Capital Gains Tax Explained - • How to Compute Capital...
Income Tax on Sale of Property - • Income Tax on Selling ...
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✍️ References:
Capital Gains Tax - www.bir.gov.ph/index.php/tax-...
BIR Form 1706 - www.bir.gov.ph/images/bir_fil...
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#capitalgaintax #tax #howtocompute #cgt #tax #realproperties #capitalassets #train #trainlaw #philippines #philippinetaxation #philippinetax #bir #howto #learntax #learntaxation #tutorial #taxtutorial #lecture #taxationtutorial #revenue #revenueregulation #nirc #taxcode #bureauofinternalrevenue #internalrevenue #nationaltax #taxlecture #minimumwageearner #accounting #finance
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⌚️Time Stamps:
0:00 Intro
0:17 Ano ang Capital Gains Tax
1:46 Tax Base ng CGT
2:29 Paano mag-compute
4:05 Paano mag-file
4:50 Ano ang eCAR
5:21 Outro
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🗣 Disclaimer:
This video is mainly for academic purposes and is not a substitute in doing your due diligence. For highly technical tax issues, you are advised to seek professional assistance or contact BIR for proper tax compliance.

[@SelinaSoteloPh]

napaka linaw. ang gaan i absorb. thank you so much. :)

[@dylandenmore]

Thank you! Create more videos please!

[@jollyarganda8065]

Salamat atty.❤

[@jovenperez6713]

On point as always, Sir Geh. Road to 20k subscribers, lezzgo! 👌🏼🔥

[@gerardcarpizo]

Thank you sa support Joven! 🤩

[@crisostomoalmeida670]

Thank you

[@mylasantullo-wn8ln]

Thank u..

[@crisostomoalmeida670]

Grabe ang klaro mag explain ng tax. The best

[@gerardcarpizo]

Salamat sa pannuod at support 💯

[@garymackenzie7794]

Thanks for the video. Php 228,000 tax on a 500,000 capital gain is effectively 45.6%. Surely you calculate the capital gain between the original purchase price and the selling price, then apply the tax rate. So in the example you gave, Php 3.5m - Php 3.0m = Php 0.5m x 6% =Php 30,000.

[@gerardcarpizo]

Under Philippine tax rulings, the basis for capital gains tax is the Pressumed gain and not the Actual gain. Thus, the 6٪ cgt rate is multiplied to wc ever is higher value.

[@Lakwachay0523]

Sir thanks for this info, but how do you compute the CGT on improvements for house and lot property, because I paid 2 Tax Declaration for my house Thanks in advance!

[@chancevic]

Hello, Is resale of a pre-selling project (Transfer of right) subject to CGT? Thank you.

[@nerissab.cabarubias7231]

sir good day. please inlighten me. how will i compute if the land was purchase last 2013? paano ko po icompute ang CGT? how much then po interest/surcharges?

[@arlenesunga8741]

If in case I’ll rent out po my condo maybe for a short term or long term rental, what’s the minimum years that I can rent it out to pay only 6% capital gains tax instead of 12% in case I decided to sell it? Thank you po.

[@adrianbunao7335]

new po ako dito sir, pano po nag sell ng real property tapos yung benta is ginamit to acquire new property, pano po pag compute ng cgt po? sana po masagot, salamat po.

[@ramonsilo3136]

Atty, nagpa compute po ako ng cgt sa BIR.Mas mataas po sa selling price yung tax base dahil daw po nag hati sa pagbabayad ng cgt ang buyer 50 % at 50% sa seller. Tama po ba yung ONETT officer na nag compute? Thanks po!

[@aronsalvacion8435]

Hi po panu po ba mababa kung losses ung ITR 1702rt

[@kei7064]

Ask ko lang sir, what if pasalo lang yung binenta? Then yung cashout nasa 300k lang, yung selling price or TCP padin ng property iccompute yung for CGT na 6%?

[@anacletobaguio.thanksbosin6468]

Atty pano po kung ang lupa na tinitirhan nmin ay award sa amin ng housing at nsa urban poor po at may bahay na po maisama ba ito sa no improvent po

[@sugandash7]

Gud pm po, paano po kapag namali ako ng file ng form 1702q, unang filing with amount tapos inammend ko po the moment na nalaman kong mali ung nafile, tax credit po dapat. Need po bang bayadan yung unang na file?thank u in advAnce po

[@LindonLegutan]

Hi atty, meron po ako kinuha na preselling condo 12 months ko na nabayaran dp ngayon po gusto ko na ipa transfer of rights sa bago owner. May cgt na ba yun

[@micolukoy7292]

Atty. Pwede na po ba ipatransfer ng buyer sa pangalan nya ang title kahit na nakapangalan pa sa original na may ari at hinuhulugan pa sa pag ibig? Tnx in advance..

[@mikeshinoda0603]

Possible po kaya magpacalculate ng CGT kung magkano po yung penalty? May bayad po kaya yun?

[@maesvlogsmv207]

hello po tanong ko lang po. may balak po kc kami mag binta ng house and lot.. kapag 3.8M ang tax na babayarn is 228k tama po ba? kapag mag binta kami ng bahay na halaga 3.3M mga nasa 190k ang mababayaran namin sa tax tama po ba sir? thank u sa sagot

[@michaelhernandez-cl9ut]

paano sir kung mag expire na yung ecar? magpenalty po ba ako

[@dallastee1005]

Thanks for this very helpful content. If say you’re selling a property for 100,000….. 20,000 Commission goes to realtor so as a seller you’re left with 80,000. Do you calculate the CGT based on 100K or the remaining 80K ? in the philippines po. salamat.

[@gerardcarpizo]

It computation is based on the Market Value, BIR Zonal Value or Selling price whichever is higher. Any amount deducted from these i.e. commission, DST, other fees are not included in computing CGT.

[@annadianne8749]

Bakit po sir naging 6.5% ang CGT? Bakit tumaas? Hindi po ba 6%?

[@jeromehermoso194]

Hi Sir, I'd like to ask questions po I hope you'll notice. 1. Is there an exemption in CGT if the Seller is a senior citizen? 2. Is there any chances to lower CGT? Thank you po.

[@gerardcarpizo]

Hi Jerome. Walang exemption sa CGT if senior ang seller, also straight forward kasi ang computation na wc ever is higher between selling price (deed of sale), zonal value ng BIR or assessed value ng LGU.

[@Invisible_blade877]

bought a lot fully paid in 2022 before the zonal value changed. When calculating CGT, where do we base the zonal value from? Is it from the previous version or the latest version which was released right after full payment of the property? Your comment please, thank you.

[@gerardcarpizo]

Per BIR the latest version shall be the basis.

[@orinmac27]

Sir baket po Sabi saken 25 percent daw po.

[@skillfullyyoursmaris4425]

Hello Atty. Puede po bang magtanong kung kailan nagsimula ang Pilipinas magimplement ng capital gains tax, was it 1989? Kung ang transfer before that, exempt ba nang capital gains tax? Salamat, Attorney.

[@gerardcarpizo]

Ang Tax Code po natin na gamit ng BIR ay naipasa noong 1997. Pasyal nalang po kayo as RDO niyo and look for the officer of the day for assistance. Also, paassist din po kayo sa Assessor's office ng LGU niyo.

[@ItsRiyo]

Hello po. Ask lang po..may ibinebenta pong house and lot, clean title. Pwede iloan sa pag-ibi, sino po ang dapat magbayad ng caputal gain tax? Seller po ba o si buyer?

[@gerardcarpizo]

Normally its the seller who shoulders the CGT but could be agreed upon by the parties that the buyer could shoulder it.

[@ItsRiyo]

Thanks po

[@bonhomietv9350]

Pero ngayon naririnig ko. Ang computation sa zonal value na hindi sa actual selling price. .

[@gerardcarpizo]

Wc ever is higher po tho in some cases mas mataas na ngayon BIR zonal value kaya yun ang nagagamit more often.

[@alvekrisnabenzon2779]

Hi! If 2 names ang nakalagay sa title ng property for sale, both ba sila need mag process ng CGT or kahit isa lang sa kanila? Thank you.

[@gerardcarpizo]

Hi Alvekrisna. Isa lng po, ung CGT is based sa transaction hindi po sa ilan ang name sa title. Bahala na din sila panu maghati sa binayaran na CGT and DST.

[@alvekrisnabenzon2779]

I appreciate the response :) Thank you very much!

[@gerardcarpizo]

Welcome, happy to help out! :)

[@helzinki1995]

Good Day Attorney, no title lot, tax dec only need parin po ba mag bayad ng CGT?

[@gerardcarpizo]

Yes, need to pay CGT on untitled lot para may eCAR from BIR.

[@shuxinscreen5909]

Hello po, ask ko lang po may bibilhin kase kaming condo Unit with parking 2br Unit po s’ya. Then ang deal namin ni seller is 6.5m including na Cgt at other transfer fees. Peru nasabi ni seller na hindi n’ya idedeclear ang totoong selling price na na pag kasunduan namin na 6.5m para makatipid po s’ya sa cgt na babayaran n’ya. Ang tanong kopo hindi po ba kami magka problema nun? Baka kami pa as buyer ang habulin ni b.I.r if ever po? Peru sabi n’ya sa deed of absolute sale is 6.5m talaga yung declare n’ya

[@gerardcarpizo]

Hello. Normally shouldered ng Seller ang CGT kasi pressumed gained ni seller ang basis ng CGT, kaya si seller ang primarily liable sa BIR.

[@user-wl9qd8xt3j]

Hello atty ask lang po paano po yung tax declation po yung kanyang fair value e nasa 159k lang po e 2023 na po may nabago na po sa bahay paano po gagawin hindi po ba kami ma question sa bir po?

[@gerardcarpizo]

Ang basis naman po ng computation ng CGT ay wc ever is higher ng selling price, tax dec at bir zonal value, kya kung tama basis hindi naman iquestion ng bir. Kung sakaling may improvement, usually makikita sa selling price. Inform nio nalang din po yung local assessor niyo may improvement sa property.

[@user-wn1mw6pd2x]

Sir Gerard, my agreement kmi ni buyer n sya n mgshoulder ng CGT, DST pwde po b yon? at my na-watch ako pwde ang buyer magfile sa BIR para less hassle po? If yes po ano po mga karaniwan requirements if Buyer mgpafile? Thanks Sir

[@gerardcarpizo]

Hello. Pwede naman na yung CGT at DST ay kasama sa agreed ng buyer at seller. Ang importante ay ma-process ung eCAR from BIR kasi yun ang need para malipat sa name ng buyer from seller sa pag process ng title.

[@zethbautista]

Hi. Pano po kapag di pa fully paid ng seller yung property then ittransfer niya sa buyer yung property so icontinue ni buyer yung balances (monthly amortizations and lump sum balance)? Subject to CGT pa rin ba si seller? Saan po binabase yung 6% na computation if ever subject to CGT? Sa full price amount ba ng property or sa kinita lang ni seller?

[@gerardcarpizo]

Computation of CGT for the transaction is based on whichever is the highest among selling price per Deed of Sale, value per tax declaration, and BIR's zonal value. The seller, as indicated sa covering Deed, ang liable to pay the CGT.

[@geo1]

Bali wala na ba kong magkano ang pag bili nang seller noon?

[@abegaylecalagos1889]

Hi po. Nabenta namin yung building namin. Pinaparent namin yun sa laundry shop dati. Cgt lang ba babayaran namin or may VAT pa?

[@gerardcarpizo]

Hi Abegayl. Yung CGT, kasama na din yung DST.

[@marilygarcia2610]

How much do you pay for the Documentary Stamp Tax?

[@gerardcarpizo]

Depends on the value of the property. You can check the website of the BIR or ask help from the RDO or professiobal seek assistance.

[@christianzafra2816]

what if po nka subdivide ung property na bibilhin at ang area na nabili 1000sqm magkano po babayaran na CGT po non

[@gerardcarpizo]

Ang basis ng CGT ay wcever is higher between Market Value sa Tax Declaration, BIR Zonal Value or selling price. Hindi pa po kasama ang computation ng DST.

[@bothermeKai]

Sir, as a buyer ako na po ang magbabayad nun usapan namin hahanapan pa ba ng Tin ang Seller kahit na ako (Buyer) na ang sasagot ng CGT? Thanks po sana masagot. GOD Bless po :)

[@maesvlogsmv207]

ask ko lang po magkano binayaran nyo po ng tax

[@bothermeKai]

@@maesvlogsmv207 6% ng price ng property na binibenta. for example: 760,000 x 6%= 45,600 pesos

[@diannahdivino9070]

Hello, bumili po kami ng Lot, bakit hindi daw po shouldered ng seller ang capital gains tax. :(

[@gerardcarpizo]

Hi dianna. May cases kasi na pinapashoulder ng seller on top ng selling price ang CGT sa buyer. Minsan kasama na din na pinapashoulder ang DST. Clarify mo nalang sa sales contract kung pass to buyer ang CGT, kasi acceptable naman yun na practice kung amenable si buyer.

[@user-wb8hp5tn7n]

Atty gud pm, naguguluhan po kase ako sa capital gain tax. May binili po kami lot na 314 sq.m for 750k na may classification residential at zonal value na 600 per sq.m pero sa market fair value nya sa tax dec naging 849,000 po sya then yung buildg na 36 sq.m nakalagay sa tax dec naman po ay commercial na may fair value na 21,000. Ng magpunta po kami sa BIR para magpacompute sa CGT, nagulat po kami na yung computation po sa zonal value ng BIR naging 10,000 per sq.m na sya naging 3,140,000 at naging comercial na po sya. Pano po kaya yun, at naguluhan po sa computation ng BIR nagfocus lang po ako sa which ever is higher na computation kaya nagloan ako ng pambayad sa CGT para sana sa amount na alam ko yung sa tax dec na galing sa assesor. Sana mapaliwanagan nyo ako kung bat umabot at naging commercial ang ginawa ng BIR kahit residential naman po sya. Salamat po at more power po!

[@gerardcarpizo]

The bldg is classified as commercial per tax dec and such may have been considered in determining the predominant use and value of the properties--including the land on w/c the bldg is situated. You may also look into updated zonal values of the area since zonal values are requured to be updated after certain number of years.

[@user-wb8hp5tn7n]

Big thanks po sir sa mabilis na sagot! Mas napamahal pala ako sa gastos kase di ko nacheck macheck mabuti yung sa tax dec na dati pala sari sari store na duon din sya nakatira sa 36 sq.m pero ng mabili namin sya mga 6 yrs na pala wala tindahan. Di na namin sya tyak mahahabol sa assesor para mapabgo at baka magpenalty naman kami sa capital gain kase sept sya notrized ang deed.

[@user-wb8hp5tn7n]

@@gerardcarpizo ❤

[@davidhanah3273]

Sir good pm po what if po na nabinta po ng mother ko sa akin ang property niya bat ang value is around 5 million peru nabili ko lang sa ng 200,000

[@gerardcarpizo]

Ang gagamiten na value ay wc ever is higher between zonal value ng BIR, or market value ng LGU assessor niyo or selling price. In this case yung Php 5M ang basis ng 6% CGT.

[@erizajoyconquilla5118]

Good pm po attorny ask ko lang nag loan po kmi sa pag ibig ng house and lot naloam po nmin is 1.65 pero ang apraise value po ni pag ibig is 1.9 po alin po masusunod na na prize para s cgt

[@gerardcarpizo]

Which ever is higher between selling price, zonal value (BIR) and market value (assessor ng LGU) para sa lot. For the building, normally wala pa CGT kung under construction pa po. Kung constructed na, same valuation basis as doon sa lot.

[@EdgalmanPapong]

Atty.my nabili asawa ko 700 square meters portion lang po 210,000 last 2015 ngayon po ay ipapasubdivide namin .magkano po kaya ang cgt atty??salamat po sa sagot

[@gerardcarpizo]

Depende po sa Selling price, Market Value na assessed ng LGU Assessor or BIR Zonal Value--wc ever is higher multiplied to %6. Mag laan din po kayo sa DST at other processing fees.

[@markjuliusalmadin6782]

Magkano po penalty ng gain tax sir 2002 pa since nabenta ung lupa worth 30k?

[@gerardcarpizo]

Based sa CGT na hindi nabayaran, mayroong compromise penalty na P1k plus 20% interest per annum based sa unpaid tax (30k x 20% × no. of years na hindi binayaran) plus 25% surcharge of unpaid tax.

[@wendell6802]

How about if classified ang lot as commercial?

[@gerardcarpizo]

Kung commercial yung property at predominantly used for business purposes hindi subject sa CGT, otherwise yung assessed value ng property na commercial ay iccompare sa selling price or BIR zonal value wc ever is higher.

[@wendell6802]

Thank you. Actually wla pang building but it's along the highway.

[@montecarlobenolirao9002]

Atty.nkabili ako last 2015 ng lote 70k lang.until now dko na transfer title sa name ko,deed of sale,kano kaya abutin?

[@gerardcarpizo]

Depende sa zonal value at value per tax declaration din, nde lng sa selling price ang cgt at dst due. Pero dhl 2015 pa sale, may accumulating penalties na for late filing & payt up until mabayaran ang taxes due

[@EdgalmanPapong]

Agricutural land po nkatagay sa tax dec

[@gerardcarpizo]

Mag pa assist din po kayo sa local assessor at RDO niyo, dahil kung ipapasubdivide niyo na for housing purposes, baka iconvert na into residential na kahit na sa tax dec ay agri dahil papalitan nio ang predominant use ng lupa.

[@ondreamarschingvmarcelo4980]

Applicable din po ba ito sir sa pasalo na house? Ako yung seller ng house po. Pinasalo ko yung house and naka loan pa po ito sa bank.

[@LindonLegutan]

Ako naman pinapasalo ko yung condo na preselling pa sabi ng developer mag bayad daw ng cgt

[@daviddimalanta259]

Oh my! Even buying and selling vehicles and game consoles are subject to Capital Gains Tax?

[@gerardcarpizo]

Hi David, gain from selling vehicles and game consoles are not subject to capital gains tax but subject to regular income tax rates.

[@daviddimalanta259]

@@gerardcarpizo Gotcha. Thanks.

[@charishmangon]

paano po if ang basis ng cgt ay selling price however po ang cgt po ay shouldered ni buyer? mababago po ba ang consideration? thank you

[@gerardcarpizo]

Hindi na, kasi yung CGT mapuputa sa BIR kya yung consideration ay yung selling price lang--assuming walang naka charge na processing fee or other fees.

[@charishmangon]

@@gerardcarpizo i experienced po kasi na ginogross up po nila yung selling price, pagka ang CGT ay shouldered ni buyer. Selling price divided by 94% to get the 100% of the total SP. Kinakarga po nila ‘yung CGT pa sa consideration. What can you say po about this?

[@IronMoe]

hi sir pwede po kaya ako mag hingi ng eCar sa seller kahit photocopy?

[@gerardcarpizo]

Pwede naman, mag request nalang kayo from the seller.

[@rodyangeles7123]

meaning po dpat po magbayad ng cgt pg ibebenta lng.not yearly? pls enlighten po zero knowledge po kz sa lote nmin

[@gerardcarpizo]

Hi Rody. Yung babayaran na CGT ay based sa nabenta lang na property. CGT ay conaidered as one-time-transaction tax, meaning based lang sa nangyareng sale tramsaction ng capital asset.

[@bebangdiary2875]

Pag p b nkbayad na sa cgt under name ng buyer . Drtso n po b din to sa regester sa accessor office under the name ng buyer ?if ever po e verify ung property under sa name ng buyer saan po pwede mgpunta . Thankyou sana po mpnsin

[@gerardcarpizo]

Ang seller po ang liable to pay cgt. Pag complete doc reqts and paymt to BIR, magiissue sila ng eCAR to be presented to Registry of Deeds. To verify if nalipat na ownership ng property, best sa Registry of Deeds po kau magverify.

[@RRGardenvlog]

Hello po Atty. Good evening or good day, whenever niyo po mabasa itong aking tanong...kami po ay nakabili ng house n lot po for 6.5M which is coconut land pa sa tax dec ng seller,nag downpyment po kami ng 4M sa seller at the rest po imina monthly namin ng payment for 4 yrs po..tanong ko po sana kung sino po ang mag sholuder ng CGT?si seller po ba or yung BUYER? pls po sana po masagot niyo po.maraming salamat po.

[@nicsnicluv]

Ano po dapat dalhin sa bir sir

[@gerardcarpizo]

Sa processing po ng eCAR in re to CGT, dalhin yung TIN ng buyer and seller, notarized deed of sale, tax dec, proof of payment ng buyer, cert true copy ng OCT/TCT. Kasama sa submisaion ung BIR form ng CGT at DST. Drop by nalang sa BIR RDO para makapag pa assist.

[@Von-Verga]

Paano mag compute sa zonal sir?

[@gerardcarpizo]

Yung zonal value ay downloadable sa website ng BIR. Search niyo nalang doon or pa assist sa RDO.

[@LeonardoSandiego-mb7ho]

Ung bilihan na hindi nagbayad ng capital gain tax valid ba ang bilihan

[@gerardcarpizo]

Valid yung sale kung nasunod naman agreement based sa contract of sale ng parties. Hindi lang maittransfer sa buyer ang titulo kasi walang eCAR (tax clearance).

[@NzxvbGaming]

Hi sir, if yong seller ayaw mgbayad ng cgt. Mapipilitan po ba mgabayad c buyer ng cgt or bir will penalize the seller?

[@gerardcarpizo]

Yes may penalty for delayed/non-filing. Also, hindi ma-iisue ng BIR ang eCAR kaya hindi mattransfer from seller to buyer ang title.

[@NzxvbGaming]

Cno po ang may penalty is it the seller? Gusto po sna namin enegotiate na 50/50 nlng sa cgt if di nya kaya bayaran​@@gerardcarpizo

[@reypilapil1790]

Hi Sir, malinaw nman po ang 6% for cgt pero bakit kpag pina compute n sa BIR ang dami n po additional charges n hindi nman n educate ang mga pangkaraniwang tao dito?

[@gerardcarpizo]

Agree ako jan, meron pa documentary stamp tax at sa ibang intances meron din notarial fee, appraisal fee, other processing fee, bayad sa LGU, etc..

[@neneponz2783]

sir my amnesty kaya sa GCT?

[@gerardcarpizo]

Hi Marshlie. Unfortunately wala, currently in effect na amnesty as of writing this comment ay para sa Estate Tax.

[@joeyfrancisco7839]

Paano yon seller ay hindi nag bayad ng capital gains ano ang mangyayari po

[@gerardcarpizo]

Hindi maiisyuhan ng certificate of registration (eCAR) from the BIR kasi hindi cleared ang taxes sa sale of capital asset i.e. cgt and dst.

[@joeyfrancisco7839]

@@gerardcarpizo mag kakaroon po ba kaso yon seller dahil hindi nag bayad ng capital gains

[@joeyfrancisco7839]

Salamat po

[@EloisaEbano-sg1yz]

Mag kano magiging cgt ng 450k Sir?

[@gerardcarpizo]

Kung yung P450 ay yung higher amount between Market Value, BIR Zonal Value or Selling Price, multiply yung amount to 6%, CGT ay P27K.

[@zxyph28]

Free po ba magpa compute ng CGT sa bir?

[@gerardcarpizo]

Yes, there is a taxpayer assistance section in RDOs, you may seek help there.

[@zxyph28]

@@gerardcarpizo salamat po. Meron kase lot property mother ko kaso 3yrs n pla hindi nppatransfer ung title. Kaya medyo worried sa lake ng penalty and interest sa CGT.😅

[@CARLVINCENT008]

Capital GAINS Tax. Assuming for the sake of argument na ang Selling Price, say of 1,500,000 ang mataas sa 3 na mga values as per BIR, bakit directly you have to multiply 6% to 1.5M to get the CGT? Is it not the presumed gain? Halimbawa nabili ni Seller ung lupa at 1M, supposedly, the GAIN by the Seller is 1.5M less 1M, so 500K ung GAIN mo doon. Supposedly CGT is 6% of 500K, not of 1.5M. Is it wrong? Otherwise, paano naging GAIN un kung sa Selling Price (or whichever is higher blah blah) magbabasi?

[@RMfloresrojero]

Pano po pag residential yung type of land? Exempted po ba yun sa cgt?

[@arnelarana3459]

Seller lng. Na nagbabayad ng capital. Gain Tax

[@gerardcarpizo]

Depende sa agreement ng buyer and seller, kung add on yung CGT sa babayaran ng buyer sa selling price. But in general, you are correct, seller ang nagbabayad.

[@SelinaSoteloPh]

napaka linaw. ang gaan i absorb. thank you so much. :)