Legally as stated on the BIR form on DST returns, the buyer is to pay this tax of 1.5% of the selling price on DOAS, Tax Declaration or BIR Zonal Value, whichever is higher. Also on the BIR form on CGT returns, the seller is to pay this tax of 6% of the selling price on DOAS, Tax Declaration or BIR Zonal value, whichever is higher. Obviously, the notarial fee which normally run from 1% to 1.5% of the selling price on the DOAS is equally shared by both seller and buyer. The buyer of course to transfer, register and title the property in his/her name will shoulder all the related expenses, i.e... transfer tax of a certain percentage of 1% (whichever the treasurer's office ruling is), and registration fee and services fee at ROD runs from 6K or more, if computerized title. HOWEVER, THESE TAXES AND/OR EXPENSES RELATED TO THE SALE MAYBE NEGOTIATED BETWEEN THE SELLER AND THE BUYER DURING THE DEAL OF THE SALE, WHO IS WHO TO PAY WHAT AS TERMS/CONDITIONS OF THE SELLING PRICE. Other related taxes on sale of properties which sometimes encountered during the deal of the sale such as realty tax (property or amilyar) payment, estate tax, etc. should also be made clear or discussed. Why? one of the two parties may be innocent of this and maybe deprived of... (my friend who bought a residential lot was a victim for he didn't know and was not discussed to him by the seller regarding the liens and liabilities of the property). Take care!
I am not a lawyer, only an ordinary person trying to share what I experienced in the sale of the properties we inherited, extrajudicially settled with sale.