BIR Official
2026
Active

Bsa Suites Latest Zonal Value

City of Makati

Housal tracks 8 BIR zonal value entries in Bsa Suites (City of Makati). Zonal values range from ₱48,600/sqm to ₱170,000/sqm (average ₱101,513/sqm). Top classifications: CC (3), PS (3), RC (3). Source: Bureau of Internal Revenue (BIR). Last checked July 2, 2026.

Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:3
BIR Official

Bsa Suites Zonal Value

City of Makati

Current Zonal Value
₱145,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱145,000
/sqm
DO 37-2021
Commercial Condo
₱170,000
/sqm
DO 37-2021
Parking Slot
₱120,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Bsa Suites
1

Bsa Suites | Studio 43sqm Condo for Sale in Makati City - Legazpi Village
For Sale

₱6,200,000

Bsa Suites | Studio 43sqm Condo for Sale in Makati City - Legazpi Village

City of Makati

Bedrooms

Studio

Bathrooms

1

Floor Area

42.60 sqm

Zonal Value Breakdown — Bsa Suites

Official BIR assessment per square meter. Matched via: Building Name (BSA SUITES)

RC

Residential Condo

DO 37-2021

₱145,000/sqm
CC

Commercial Condo

DO 37-2021

₱170,000/sqm
PS

Parking Slot

DO 37-2021

₱120,000/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 Bsa Suites.

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