Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive Latest Zonal Value
Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive Zonal Value
Military Cut-off, City of Baguio
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive
Official BIR assessment per square meter. Matched via: Building Name (Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive)
Residential Regular
DO 074-23
Commercial Regular
DO 074-23
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive.
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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Military Cut-off
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