BIR Official
2026
Active

Don Chua Lamko Building Latest Zonal Value

Makati City - Salcedo VillageUnknown Developer
Department Order:DO 38-2021
Status:Current / Active
Classifications:2
BIR Official

Don Chua Lamko Building Zonal Value

Makati City - Salcedo Village

Current Zonal Value
₱112,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Commercial Condo
₱112,000
/sqm
DO 38-2021
Parking Slot
₱78,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

Zonal Value Breakdown — Don Chua Lamko Building

Official BIR assessment per square meter. Matched via: token_match (DON CHUA LAMKO)

CC

Commercial Condo

DO 38-2021

₱112,000/sqm
PS

Parking Slot

DO 38-2021

₱78,000/sqm

What This Zonal Value Covers

CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Don Chua Lamko 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