BIR Official
2026
Active

81 XAVIER RESIDENCES Latest Zonal Value

City of San Juan
Department Order:DO 022-2023
Effective:May 25, 2023
Status:Current / Active
Classifications:3
BIR Official

81 XAVIER RESIDENCES Zonal Value

City of San Juan

Current Zonal Value
₱105,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱105,000
/sqm
DO 022-2023
Commercial Condo
₱124,000
/sqm
DO 022-2023
Parking Slot
₱74,000
/sqm
DO 022-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in 81 XAVIER RESIDENCES
1

81 Xavier Residences | 2BR 121sqm Condo for Sale in San Juan City
For Sale

₱24,000,000

81 Xavier Residences | 2BR 121sqm Condo for Sale in San Juan City

City of San Juan

Bedrooms

2 BR

Bathrooms

2

Floor Area

121.35 sqm

Parking

1

Zonal Value Breakdown — 81 XAVIER RESIDENCES

Official BIR assessment per square meter. Matched via: Building Name (81 XAVIER RESIDENCES)

RC

Residential Condo

DO 022-2023

₱105,000/sqm
CC

Commercial Condo

DO 022-2023

₱124,000/sqm
PS

Parking Slot

DO 022-2023

₱74,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to 81 XAVIER RESIDENCES.

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