BIR Official
2026
Active

Aruga Residences Latest Zonal Value

City of Cebu
Department Order:DO 054-2023
Effective:Oct 5, 2023
Status:Current / Active
Classifications:4
BIR Official

Aruga Residences Zonal Value

City of Cebu

Current Zonal Value
₱208,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱208,000
/sqm
DO 054-2023
Commercial Condo
₱249,000
/sqm
DO 054-2023
Residential Regular
₱122,500
/sqm
DO 054-2023
Parking Slot
₱110,000
/sqm
DO 054-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Aruga Residences
2

Aruga Residences | 2BR 131sqm Condo for Sale in Cebu City
For Sale

₱95,000,000

Aruga Residences | 2BR 131sqm Condo for Sale in Cebu City

City of Cebu

Bedrooms

2 BR

Bathrooms

2

Floor Area

131.00 sqm

Parking

1

Aruga Residences | 3BR 165sqm Condo for Sale in Cebu City
For Sale

₱90,000,000

Aruga Residences | 3BR 165sqm Condo for Sale in Cebu City

City of Cebu

Bedrooms

3 BR

Bathrooms

4

Floor Area

165.00 sqm

Parking

2

Zonal Value Breakdown — Aruga Residences

Official BIR assessment per square meter. Matched via: token_match (LUCIMA RESIDENCES, 1016 RESIDENCES, BE RESIDENCES UPTOWN +43 more)

RC

Residential Condo

DO 054-2023

₱208,000/sqm
CC

Commercial Condo

DO 054-2023

₱249,000/sqm
RR

Residential Regular

DO 054-2023

₱122,500/sqm
PS

Parking Slot

DO 054-2023

₱110,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Aruga 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