BIR Official
2026
Active

Raya Garden Condominium Latest Zonal Value

City of Parañaque
Department Order:DO 049-23
Effective:Sep 29, 2023
Status:Current / Active
Classifications:3
BIR Official

Raya Garden Condominium Zonal Value

City of Parañaque

Current Zonal Value
₱120,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱120,000
/sqm
DO 049-23
Commercial Condo
₱143,000
/sqm
DO 049-23
Parking Slot
₱100,000
/sqm
DO 049-23
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Raya Garden Condominium
2

Raya Garden Condominium | 3BR 114sqm Condo for Sale in Parañaque City
For Sale

₱11,000,000

Raya Garden Condominium | 3BR 114sqm Condo for Sale in Parañaque City

City of Parañaque

Bedrooms

3 BR

Bathrooms

2

Floor Area

114.00 sqm

Parking

1

Raya Garden Condominium | 2BR 58sqm Condo for Sale in Parañaque City
For Sale

₱6,000,000

Raya Garden Condominium | 2BR 58sqm Condo for Sale in Parañaque City

City of Parañaque

Bedrooms

2 BR

Bathrooms

2

Floor Area

58.00 sqm

Zonal Value Breakdown — Raya Garden Condominium

Official BIR assessment per square meter. Matched via: token_match (RAYA GARDEN)

RC

Residential Condo

DO 049-23

₱120,000/sqm
CC

Commercial Condo

DO 049-23

₱143,000/sqm
PS

Parking Slot

DO 049-23

₱100,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Raya Garden Condominium.

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