**MANNA/HAVILAH SUBDIVISION Latest Zonal Value
Housal tracks 1 BIR zonal value entries in **MANNA/HAVILAH SUBDIVISION (City of San Fernando). Zonal values range from ₱3,000/sqm to ₱3,000/sqm (average ₱3,000/sqm). Top classifications: RR (1). Source: Bureau of Internal Revenue (BIR). Last checked September 23, 2026.
**MANNA/HAVILAH SUBDIVISION Zonal Value
City of San Fernando
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — **MANNA/HAVILAH SUBDIVISION
Official BIR assessment per square meter. Matched via: Building Name (**MANNA/HAVILAH SUBDIVISION)
Residential Regular
DO 045-19
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to **MANNA/HAVILAH SUBDIVISION.
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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