BIR Official
2026
Active

Abela Apartments Latest Zonal Value

City of Makati
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:1
BIR Official

Abela Apartments Zonal Value

City of Makati

Current Zonal Value
₱200,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱200,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Abela Apartments
1

Zonal Value Breakdown — Abela Apartments

Official BIR assessment per square meter. Matched via: token_match (ABELARDO)

RR

Residential Regular

DO 37-2021

₱200,000/sqm

What This Zonal Value Covers

RRResidential Regular

Each classification has a separate BIR-assessed value per square meter applicable to Abela Apartments.

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