Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:2
BIR Official
Petron Mega Plaza Zonal Value
BANGKAL, Makati City
Current Zonal Value
₱200,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Rent in Petron Mega Plaza1
For Rent
₱363,800
Petron Mega Plaza | 214sqm Office Space for Rent in Makati City
City of Makati
Floor Area
214.00 sqm
Zonal Value Breakdown — Petron Mega Plaza
Official BIR assessment per square meter. Matched via: Building Name (PETRON MEGA PLAZA)
CC
Commercial Condo
DO 35-2021
₱200,000/sqm
PS
Parking Slot
DO 35-2021
₱140,000/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 Petron Mega Plaza.
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
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