BIR Official
2026
Active

Roxas Boulevard Commercial Lot Latest Zonal Value

City of Manila
Department Order:DO 43-2023
Effective:Sep 1, 2023
Status:Current / Active
Classifications:3
BIR Official

Roxas Boulevard Commercial Lot Zonal Value

City of Manila

Current Zonal Value
₱325,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱325,000
/sqm
DO 43-2023
Commercial Regular
₱450,000
/sqm
DO 43-2023
X
₱450,000
/sqm
DO 43-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Roxas Boulevard Commercial Lot
1

Zonal Value Breakdown — Roxas Boulevard Commercial Lot

Official BIR assessment per square meter. Matched via: token_match (ROXAS BOULEVARD)

RR

Residential Regular

DO 43-2023

₱325,000/sqm
CR

Commercial Regular

DO 43-2023

₱450,000/sqm
X

X

DO 43-2023

₱450,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
XX

Each classification has a separate BIR-assessed value per square meter applicable to Roxas Boulevard Commercial Lot.

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