BIR Official
2026
Active

38 Tomas Morato Ave. Latest Zonal Value

Quezon City
Department Order:DO 007-2024
Effective:Feb 16, 2024
Status:Current / Active
Classifications:5
BIR Official

38 Tomas Morato Ave. Zonal Value

Quezon City

Current Zonal Value
₱108,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱108,000
/sqm
DO 007-2024
Commercial Condo
₱123,000
/sqm
DO 007-2024
Residential Regular
₱110,000
/sqm
DO 035-2024
Commercial Regular
₱146,000
/sqm
DO 007-2024
Parking Slot
₱82,000
/sqm
DO 007-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in 38 Tomas Morato Ave.
1

Zonal Value Breakdown — 38 Tomas Morato Ave.

Official BIR assessment per square meter. Matched via: token_match (VICTORIA DE TOMAS MORATO, TOMAS MORATO AVE. (SAMPALOC AVE.), STO. TOMAS ST. +4 more)

RC

Residential Condo

DO 007-2024

₱108,000/sqm
CC

Commercial Condo

DO 007-2024

₱123,000/sqm
RR

Residential Regular

DO 035-2024

₱110,000/sqm
CR

Commercial Regular

DO 007-2024

₱146,000/sqm
PS

Parking Slot

DO 007-2024

₱82,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to 38 Tomas Morato Ave..

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