Gen. Luna Commercial Building Latest Zonal Value
Gen. Luna Commercial Building Zonal Value
City of Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Gen. Luna Commercial Building1
₱280,000,000
Gen. Luna Commercial Building | 600sqm Commercial Space for Sale in Makati City
Floor Area
600.00 sqm
Zonal Value Breakdown — Gen. Luna Commercial Building
Official BIR assessment per square meter. Matched via: token_match (GEN LUNA ST., GEN LUNA ST, GEN LUNA ST -GOMBURZA ST(P. ZAMORA ST) +73 more)
Residential Regular
DO 047-2023
Commercial Regular
DO 047-2023
Industrial
DO 046-2022
A50
DO 35-2022
GP
DO 35-2022
X
DO 074-23
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Gen. Luna Commercial 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
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