Mr. A is an owner of 10,000 sq. m parcel of land. The market value is 600,000 and the zonal value is 210,000. An area of 5000sq.m was donated to Mr. B on January 12, 2021. How much is the Donor's Tax?

Market Value of 5000sq.m= 300,000

Zonal Value of 5000sq.m = 105,000

Taxable Base = 300,000

300,000-250,000=50,000 =subject to 6% donor's tax

Donor's Tax = 50,000 x 6% = 3,000

If Mr. A decide to donate the remaining 5000sq.m to Mr. B on March 12, 2021, How much is the Donor's Tax?

Market Value of 5000sq.m = 300,000

Zonal Value of 5000sq.m =105,000

Taxable Base = 300,000

Donor's Tax =300,000 x 6% = 18,000

WHY IS THE RESULTS (DONOR'S TAX) IS NOT THE SAME?