BIR Zonal Values in Lower Uma
Lubuagan, Kalinga
Along National Road
Lower Uma
Along Barangay Road
Lower Uma
All Other Lots
Lower Uma
All Other Lots
Lower Uma
All Other Lots
Lower Uma
All Other Lots
Lower Uma
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
Along National Road | Lower Uma | N/A | ₱473/sqm |
Along Barangay Road | Lower Uma | N/A | ₱142/sqm |
All Other Lots | Lower Uma | Residential Regular | ₱0/sqm |
All Other Lots | Lower Uma | Agricultural Class 10 | ₱0/sqm |
All Other Lots | Lower Uma | Agricultural Class 15 | ₱0/sqm |
All Other Lots | Lower Uma | Agricultural Class 50 | ₱0/sqm |
About BIR Zonal Values
The Bureau of Internal Revenue (BIR) publishes per-square-meter zonal value rates for barangays across the Philippines. These values are used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions, whichever is higher between the gross selling price and the BIR zonal value.
Zonal classifications include Residential (R1, R2, R3), Commercial (C1-C5), Industrial (I), and Agricultural codes. Each classification corresponds to a different per-square-meter floor rate set by the local Revenue District Office (RDO).
Frequently Asked Questions
What are BIR zonal values in Lower Uma, Lubuagan?
BIR zonal values in Lower Uma, Lubuagan are per-square-meter rates published by the Bureau of Internal Revenue's Revenue District Office. They are the floor used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions in this area.
Are zonal values in Lower Uma, Lubuagan the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Lower Uma, Lubuagan can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.