Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:2
BIR Official
Pacific Star Building Zonal Value
BANGKAL, Makati City
Current Zonal Value
₱250,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Rent in Pacific Star Building1
For Rent
₱1,319,129
Pacific Star Building | 1884sqm Office Space for Rent in Makati City
City of Makati
Floor Area
1884.47 sqm
Zonal Value Breakdown — Pacific Star Building
Official BIR assessment per square meter. Matched via: token_match (PACIFIC STAR)
CC
Commercial Condo
DO 35-2021
₱250,000/sqm
PS
Parking Slot
DO 35-2021
₱175,000/sqm
What This Zonal Value Covers
CC — Commercial Condo
PS — Parking Slot
Each classification has a separate BIR-assessed value per square meter applicable to Pacific Star 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
More Zonal Values in BANGKAL
Browse BIR zonal values for nearby projects