Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:1
BIR Official
One Legazpi Park Zonal Value
BANGKAL, Makati
Current Zonal Value
₱310,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Rent in One Legazpi Park2
For Rent
₱150,000
One Legazpi Park 2BR Condo for Rent in Makati City
Makati
Bedrooms
2 BR
Bathrooms
3
Floor Area
130.83 sqm
Parking
1
For Rent
₱100,000
One Legazpi Park | 1BR 74sqm Condo for Rent in Makati City - Legazpi Village
City of Makati
Bedrooms
1 BR
Bathrooms
2
Floor Area
74.00 sqm
Parking
1
Zonal Value Breakdown — One Legazpi Park
Official BIR assessment per square meter. Matched via: token_match (PARKFORD SUITES LEGAZPI)
RC
Residential Condo
DO 37-2021
₱310,000/sqm
What This Zonal Value Covers
RC — Residential Condo
Each classification has a separate BIR-assessed value per square meter applicable to One Legazpi Park.
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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