Department Order:DO 38-2021
Status:Current / Active
Classifications:2
BIR Official
One Antonio Zonal Value
BANGKAL, Makati
Current Zonal Value
₱300,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — One Antonio
Official BIR assessment per square meter. Matched via: token_match (SAN ANTONIO ST., M. ANTONIO ST., ANTONIO ARNAIZ AVENUE (PASAY ROAD))
RR
Residential Regular
DO 38-2021
₱300,000/sqm
CR
Commercial Regular
DO 36-2021
₱219,000/sqm
What This Zonal Value Covers
RR — Residential Regular
CR — Commercial Regular
Each classification has a separate BIR-assessed value per square meter applicable to One Antonio.
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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