BIR Official
2026
Active

Cyber One Mall Latest Zonal Value

Department Order:DO 035-2024
Status:Current / Active
Classifications:2
BIR Official

Cyber One Mall Zonal Value

Quezon City

Current Zonal Value
₱180,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Commercial Condo
₱180,000
/sqm
DO 035-2024
Parking Slot
₱126,000
/sqm
DO 035-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

Zonal Value Breakdown — Cyber One Mall

Official BIR assessment per square meter. Matched via: token_match (CYBER ONE CONDO)

CC

Commercial Condo

DO 035-2024

₱180,000/sqm
PS

Parking Slot

DO 035-2024

₱126,000/sqm

What This Zonal Value Covers

CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Cyber One Mall.

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