BIR Official
2026
Active

Boardwalk City Residences Latest Zonal Value

Department Order:DO 054-2023
Effective:Oct 5, 2023
Status:Current / Active
Classifications:6
BIR Official

Boardwalk City Residences Zonal Value

Cebu City

Current Zonal Value
₱135,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱135,000
/sqm
DO 054-2023
Commercial Condo
₱153,000
/sqm
DO 054-2023
Residential Regular
₱122,500
/sqm
DO 054-2023
Commercial Regular
₱122,500
/sqm
DO 054-2023
Parking Slot
₱90,000
/sqm
DO 054-2023
₱28,125
/sqm
DO 054-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Boardwalk City Residences.

Zonal Value Breakdown — Boardwalk City Residences

Official BIR assessment per square meter. Matched via: token_match (CITY CLOU CONDOMINIUM, CITYSCAPE GRAND TOWER, CITYSCAPE TOWER 2-JUANA UPTOWN +13 more)

RC

Residential Condo

DO 054-2023

₱135,000/sqm
CC

Commercial Condo

DO 054-2023

₱153,000/sqm
RR

Residential Regular

DO 054-2023

₱122,500/sqm
CR

Commercial Regular

DO 054-2023

₱122,500/sqm
PS

Parking Slot

DO 054-2023

₱90,000/sqm

DO 054-2023

₱28,125/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 Boardwalk City 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

Area Zonal Value Pages