BIR Official
2026
Active

General San Miguel Latest Zonal Value

City of Caloocan
Department Order:DO 005-24
Status:Current / Active
Classifications:3
BIR Official

General San Miguel Zonal Value

City of Caloocan

Current Zonal Value
₱34,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱34,000
/sqm
DO 005-24
Commercial Regular
₱55,000
/sqm
DO 005-24
Industrial
₱1,800
/sqm
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in General San Miguel
1

Zonal Value Breakdown — General San Miguel

Official BIR assessment per square meter. Matched via: token_match (GENERAL SANTOS AVENUE, GENERAL SANTOS ST, LUMINA GENERAL SANTOS +1 more)

RR

Residential Regular

DO 005-24

₱34,000/sqm
CR

Commercial Regular

DO 005-24

₱55,000/sqm
I

Industrial

₱1,800/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
IIndustrial

Each classification has a separate BIR-assessed value per square meter applicable to General San Miguel.

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