BIR Official
2026
Active

CELINA HOMES 3 Latest Zonal Value

Department Order:DO 046-2023
Effective:Sep 16, 2023
Status:Current / Active
Classifications:3
BIR Official

CELINA HOMES 3 Zonal Value

City of Caloocan

Current Zonal Value
₱10,200/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱10,200
/sqm
DO 046-2023
Commercial Regular
₱14,100
/sqm
DO 046-2023
Industrial
₱12,700
/sqm
DO 046-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in CELINA HOMES 3.

Zonal Value Breakdown — CELINA HOMES 3

Official BIR assessment per square meter. Matched via: Building Name (CELINA HOMES 3)

RR

Residential Regular

DO 046-2023

₱10,200/sqm
CR

Commercial Regular

DO 046-2023

₱14,100/sqm
I

Industrial

DO 046-2023

₱12,700/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
IIndustrial

Each classification has a separate BIR-assessed value per square meter applicable to CELINA HOMES 3.

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