BIR Zonal Values in Sipa Proper

Santa Marcela, Apayao

8 records

BIR Zonal Values in Sipa Proper, Santa Marcela(8 of 8 shown)

Along Provincial Road

Sipa Proper

₱555

N/A

/sqm

Along Barangay Road

Sipa Proper

₱370

N/A

/sqm

Interior

Sipa Proper

₱132

N/A

/sqm

Interior

Sipa Proper

₱0

Agricultural Class 6

/sqm

Interior

Sipa Proper

₱0

Agricultural Class 10

/sqm

Interior

Sipa Proper

₱0

Agricultural Class 15

/sqm

Interior

Sipa Proper

₱0

Agricultural Class 36

/sqm

Interior

Sipa Proper

₱0

Agricultural Class 50

/sqm

Location / Street	Barangay	Classification	Zonal Value
Along Provincial Road	Sipa Proper	N/A	₱555/sqm
Along Barangay Road	Sipa Proper	N/A	₱370/sqm
Interior	Sipa Proper	N/A	₱132/sqm
Interior	Sipa Proper	Agricultural Class 6	₱0/sqm
Interior	Sipa Proper	Agricultural Class 10	₱0/sqm
Interior	Sipa Proper	Agricultural Class 15	₱0/sqm
Interior	Sipa Proper	Agricultural Class 36	₱0/sqm
Interior	Sipa Proper	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).

→ Zonal Value → CGT → DST → CGT calculator

Frequently Asked Questions

What are BIR zonal values in Sipa Proper, Santa Marcela?

BIR zonal values in Sipa Proper, Santa Marcela 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 Sipa Proper, Santa Marcela the same as market value?

No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Sipa Proper, Santa Marcela can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.