BIR Official
2026
Active

Fontana Heights Residence Latest Zonal Value

Department Order:DO 86-2023
Effective:Jan 4, 2024
Status:Current / Active
Classifications:4
BIR Official

Fontana Heights Residence Zonal Value

Cebu City

Current Zonal Value
₱105,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱105,000
/sqm
DO 86-2023
Commercial Condo
₱84,800
/sqm
DO 86-2023
Residential Regular
₱28,440
/sqm
DO 86-2023
Parking Slot
₱65,000
/sqm
DO 86-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Fontana Heights Residence.

Zonal Value Breakdown — Fontana Heights Residence

Official BIR assessment per square meter. Matched via: token_match (APPLEONE BANAWA HEIGHTS, TAGBALAI HEIGHTS CONDOMINIUM, NICHOLS HEIGHTS +9 more)

RC

Residential Condo

DO 86-2023

₱105,000/sqm
CC

Commercial Condo

DO 86-2023

₱84,800/sqm
RR

Residential Regular

DO 86-2023

₱28,440/sqm
PS

Parking Slot

DO 86-2023

₱65,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Fontana Heights Residence.

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

Area Zonal Value Pages