BIR Official
2026
Active

Jp Rizal Building Latest Zonal Value

City of Makati
Department Order:DO 38-2021
Status:Current / Active
Classifications:3
BIR Official

Jp Rizal Building Zonal Value

City of Makati

Current Zonal Value
₱93,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱93,000
/sqm
DO 38-2021
Commercial Regular
₱120,000
/sqm
DO 38-2021
X
₱107,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Jp Rizal Building
1

Zonal Value Breakdown — Jp Rizal Building

Official BIR assessment per square meter. Matched via: token_match (JP RIZAL EXT.)

RR

Residential Regular

DO 38-2021

₱93,000/sqm
CR

Commercial Regular

DO 38-2021

₱120,000/sqm
X

X

DO 38-2021

₱107,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
XX

Each classification has a separate BIR-assessed value per square meter applicable to Jp Rizal 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