Department Order:DO 06-2023
Status:Current / Active
Classifications:2
BIR Official
102 Plaza Zonal Value
Marikina
Current Zonal Value
₱37,500/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — 102 Plaza
Official BIR assessment per square meter. Matched via: Building Name (102 Plaza Tower I to III)
RC
Residential Condo
DO 06-2023
₱37,500/sqm
CC
Commercial Condo
DO 06-2023
₱47,500/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
Each classification has a separate BIR-assessed value per square meter applicable to 102 Plaza.
How BIR Zonal Value Is Used
- •Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
- •Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
- •Used in transfer valuation for donations, estate settlements, and property swaps
- •Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes
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