BIR Official
2026
Active

HORIZON CITY FLATS CONDO Latest Zonal Value

Daang Bakal, City of Mandaluyong
Status:Current / Active
Classifications:3
BIR Official

HORIZON CITY FLATS CONDO Zonal Value

Daang Bakal, City of Mandaluyong

Current Zonal Value
₱67,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱67,000
/sqm
Commercial Condo
₱80,000
/sqm
Parking Slot
₱47,000
/sqm
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in HORIZON CITY FLATS CONDO.

Zonal Value Breakdown — HORIZON CITY FLATS CONDO

Official BIR assessment per square meter. Matched via: Building Name (HORIZON CITY FLATS CONDO)

RC

Residential Condo

₱67,000/sqm
CC

Commercial Condo

₱80,000/sqm
PS

Parking Slot

₱47,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to HORIZON CITY FLATS CONDO.

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