BIR Official
2026
Active

Crystal Building Latest Zonal Value

City of Makati
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:1
BIR Official

Crystal Building Zonal Value

City of Makati

Current Zonal Value
₱100,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱100,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Crystal Building
1

Zonal Value Breakdown — Crystal Building

Official BIR assessment per square meter. Matched via: token_match (CRYSTAL)

RR

Residential Regular

DO 35-2021

₱100,000/sqm

What This Zonal Value Covers

RRResidential Regular

Each classification has a separate BIR-assessed value per square meter applicable to Crystal Building.

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