Department Order:DO 078-2018
Effective:Feb 26, 2019
Status:Current / Active
Classifications:6
BIR Official
Marina Spatial Zonal Value
Dumaguete
Current Zonal Value
₱16,250/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — Marina Spatial
Official BIR assessment per square meter. Matched via: City (ALL OTHER STREETS/INTERIOR LOTS, ALL OTHER STREETS, SEN. LORENZO TEVES ST.(COLON ST.) +236 more)
RR
Residential Regular
DO 078-2018
₱16,250/sqm
CR
Commercial Regular
DO 078-2018
₱31,500/sqm
I
Industrial
DO 078-2018
₱18,750/sqm
A50
A50
DO 078-2018
₱10,150/sqm
GP
GP
DO 078-2018
₱13,750/sqm
X
X
DO 078-2018
₱18,750/sqm
What This Zonal Value Covers
RR — Residential Regular
CR — Commercial Regular
I — Industrial
A50 — A50
GP — GP
X — X
Each classification has a separate BIR-assessed value per square meter applicable to Marina Spatial.
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