BIR Official
2026
Active
LE MENDA RESIDENCES NIVEL HILLS Latest Zonal Value
Apas, City of Cebu
Housal tracks 3 BIR zonal value entries in LE MENDA RESIDENCES NIVEL HILLS (City of Cebu). Zonal values range from ₱74,000/sqm to ₱138,000/sqm (average ₱110,167/sqm). Top classifications: CC (1), PS (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked July 12, 2026.
Department Order:DO 054-2023
Effective:Oct 5, 2023
Status:Current / Active
Classifications:3
BIR Official
LE MENDA RESIDENCES NIVEL HILLS Zonal Value
Apas, City of Cebu
Current Zonal Value
₱118,500/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — LE MENDA RESIDENCES NIVEL HILLS
Official BIR assessment per square meter. Matched via: Building Name (LE MENDA RESIDENCES NIVEL HILLS)
RC
Residential Condo
DO 054-2023
₱118,500/sqm
CC
Commercial Condo
DO 054-2023
₱138,000/sqm
PS
Parking Slot
DO 054-2023
₱74,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
PS — Parking Slot
Each classification has a separate BIR-assessed value per square meter applicable to LE MENDA RESIDENCES NIVEL HILLS.
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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