BIR Official
2026
Active

Makati Cinema Square Tower Latest Zonal Value

PIO DEL PILAR, MakatiSunvar Development Corporation
Department Order:DO 36-2021
Effective:Jun 10, 2017
Status:Current / Active
Classifications:3
BIR Official

Makati Cinema Square Tower Zonal Value

PIO DEL PILAR, Makati

Current Zonal Value
₱72,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱72,000
/sqm
DO 36-2021
Commercial Condo
₱83,000
/sqm
DO 36-2021
Parking Slot
₱58,000
/sqm
DO 36-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Makati Cinema Square Tower
1

Makati Cinema Square Tower | 1BR 65sqm Condo for Sale in Makati City - Legazpi Village
For Sale

₱8,200,000

Makati Cinema Square Tower | 1BR 65sqm Condo for Sale in Makati City - Legazpi Village

City of Makati

Bedrooms

1 BR

Bathrooms

2

Floor Area

65.10 sqm

Parking

1

Zonal Value Breakdown — Makati Cinema Square Tower

Official BIR assessment per square meter. Matched via: Building Name (MAKATI CINEMA SQUARE TOWER)

RC

Residential Condo

DO 36-2021

₱72,000/sqm
CC

Commercial Condo

DO 36-2021

₱83,000/sqm
PS

Parking Slot

DO 36-2021

₱58,000/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 Makati Cinema Square Tower.

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