BIR Official
2026
Active

HILTON CEBU RESORT TOWER 2 Latest Zonal Value

Lapuyan
Department Order:DO 90-2019
Effective:Feb 3, 2020
Status:Current / Active
Classifications:2
BIR Official

HILTON CEBU RESORT TOWER 2 Zonal Value

Lapuyan

Current Zonal Value
₱105,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱105,000
/sqm
DO 90-2019
Commercial Condo
₱126,000
/sqm
DO 90-2019
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in HILTON CEBU RESORT TOWER 2.

Zonal Value Breakdown — HILTON CEBU RESORT TOWER 2

Official BIR assessment per square meter. Matched via: Building Name (HILTON CEBU RESORT TOWER 2)

RC

Residential Condo

DO 90-2019

₱105,000/sqm
CC

Commercial Condo

DO 90-2019

₱126,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo

Each classification has a separate BIR-assessed value per square meter applicable to HILTON CEBU RESORT TOWER 2.

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