BIR Official
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2312-2314 Juan Luna St. Latest Zonal Value

City of Manila
Department Order:DO 21-19
Effective:Apr 23, 2019
Status:Current / Active
Classifications:6
BIR Official

2312-2314 Juan Luna St. Zonal Value

City of Manila

Current Zonal Value
₱45,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱45,000
/sqm
DO 21-19
Commercial Condo
₱55,000
/sqm
DO 21-19
Residential Regular
₱70,000
/sqm
DO 21-19
Commercial Regular
₱160,000
/sqm
DO 27-19
Industrial
₱55,000
/sqm
DO 78-19
X
₱80,000
/sqm
DO 27-19
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in 2312-2314 Juan Luna St.
1

Zonal Value Breakdown — 2312-2314 Juan Luna St.

Official BIR assessment per square meter. Matched via: token_match (DON JUAN SANTOS CONDOMINIUM, JUAN LUNA, JUANING +5 more)

RC

Residential Condo

DO 21-19

₱45,000/sqm
CC

Commercial Condo

DO 21-19

₱55,000/sqm
RR

Residential Regular

DO 21-19

₱70,000/sqm
CR

Commercial Regular

DO 27-19

₱160,000/sqm
I

Industrial

DO 78-19

₱55,000/sqm
X

X

DO 27-19

₱80,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
IIndustrial
XX

Each classification has a separate BIR-assessed value per square meter applicable to 2312-2314 Juan Luna St..

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