BIR Official
2026
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RUFINO PACIFIC TOWERS Latest Zonal Value

City of Makati
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:2
BIR Official

RUFINO PACIFIC TOWERS Zonal Value

City of Makati

Current Zonal Value
₱245,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Commercial Condo
₱245,000
/sqm
DO 37-2021
Parking Slot
₱175,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in RUFINO PACIFIC TOWERS.

Zonal Value Breakdown — RUFINO PACIFIC TOWERS

Official BIR assessment per square meter. Matched via: Building Name (RUFINO PACIFIC TOWERS)

CC

Commercial Condo

DO 37-2021

₱245,000/sqm
PS

Parking Slot

DO 37-2021

₱175,000/sqm

What This Zonal Value Covers

CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to RUFINO PACIFIC TOWERS.

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