Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official
AIR RESIDENCES / SMDC Zonal Value
Bel-Air, City of Makati
Current Zonal Value
₱200,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — AIR RESIDENCES / SMDC
Official BIR assessment per square meter. Matched via: Building Name (AIR RESIDENCES / SMDC)
RC
Residential Condo
DO 35-2021
₱200,000/sqm
CC
Commercial Condo
DO 35-2021
₱250,000/sqm
PS
Parking Slot
DO 35-2021
₱175,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
PS — Parking Slot
Each classification has a separate BIR-assessed value per square meter applicable to AIR RESIDENCES / SMDC.
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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