BIR Official
2026
Active

NAYA VILLAGE Latest Zonal Value

City of Cebu
Department Order:DO 86-2023
Effective:Jan 4, 2024
Status:Current / Active
Classifications:1
BIR Official

NAYA VILLAGE Zonal Value

City of Cebu

Current Zonal Value
₱16,160/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱16,160
/sqm
DO 86-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in NAYA VILLAGE.

Zonal Value Breakdown — NAYA VILLAGE

Official BIR assessment per square meter. Matched via: Building Name (NAYA VILLAGE)

RR

Residential Regular

DO 86-2023

₱16,160/sqm

What This Zonal Value Covers

RRResidential Regular

Each classification has a separate BIR-assessed value per square meter applicable to NAYA VILLAGE.

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