BIR Official
2026
Active

MARYVILLE HEIGHTS Latest Zonal Value

San Jose, City of Cebu
Department Order:DO 054-2023
Effective:Oct 5, 2023
Status:Current / Active
Classifications:1
BIR Official

MARYVILLE HEIGHTS Zonal Value

San Jose, City of Cebu

Current Zonal Value
₱18,625/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱18,625
/sqm
DO 054-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in MARYVILLE HEIGHTS.

Zonal Value Breakdown — MARYVILLE HEIGHTS

Official BIR assessment per square meter. Matched via: Building Name (MARYVILLE HEIGHTS)

RR

Residential Regular

DO 054-2023

₱18,625/sqm

What This Zonal Value Covers

RRResidential Regular

Each classification has a separate BIR-assessed value per square meter applicable to MARYVILLE HEIGHTS.

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