BIR Official
2026
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MAKATI SOUTH HILLS CONDO/ MAKATI SOUTH HILLS CONDOMINIUM ARCADE Latest Zonal Value

San Martin De Porres, City of Parañaque
Department Order:DO 049-23
Effective:Sep 29, 2023
Status:Current / Active
Classifications:3
BIR Official

MAKATI SOUTH HILLS CONDO/ MAKATI SOUTH HILLS CONDOMINIUM ARCADE Zonal Value

San Martin De Porres, City of Parañaque

Current Zonal Value
₱57,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱57,000
/sqm
DO 049-23
Commercial Condo
₱74,000
/sqm
DO 049-23
Parking Slot
₱46,000
/sqm
DO 049-23
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in MAKATI SOUTH HILLS CONDO/ MAKATI SOUTH HILLS CONDOMINIUM ARCADE.

Zonal Value Breakdown — MAKATI SOUTH HILLS CONDO/ MAKATI SOUTH HILLS CONDOMINIUM ARCADE

Official BIR assessment per square meter. Matched via: Building Name (MAKATI SOUTH HILLS CONDO/ MAKATI SOUTH HILLS CONDOMINIUM ARCADE)

RC

Residential Condo

DO 049-23

₱57,000/sqm
CC

Commercial Condo

DO 049-23

₱74,000/sqm
PS

Parking Slot

DO 049-23

₱46,000/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 SOUTH HILLS CONDO/ MAKATI SOUTH HILLS CONDOMINIUM ARCADE.

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