BIR Official
2026
Active

Office Space In 142 Amorsolo Building Latest Zonal Value

City of Makati
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:2
BIR Official

Office Space In 142 Amorsolo Building Zonal Value

City of Makati

Current Zonal Value
₱750,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Commercial Regular
₱750,000
/sqm
DO 37-2021
X
₱220,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

Zonal Value Breakdown — Office Space In 142 Amorsolo Building

Official BIR assessment per square meter. Matched via: token_match (OFFICE DRIVE, Makati Central Fire Station / Makati Central Post Office)

CR

Commercial Regular

DO 37-2021

₱750,000/sqm
X

X

DO 35-2021

₱220,000/sqm

What This Zonal Value Covers

CRCommercial Regular
XX

Each classification has a separate BIR-assessed value per square meter applicable to Office Space In 142 Amorsolo Building.

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