BIR Official
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S & B PLACE CONDO Latest Zonal Value

City of Manila
Department Order:DO 78-19
Effective:Nov 28, 2019
Status:Current / Active
Classifications:3
BIR Official

S & B PLACE CONDO Zonal Value

City of Manila

Current Zonal Value
₱90,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱90,000
/sqm
DO 78-19
Commercial Condo
₱2,335
/sqm
DO 78-19
Parking Slot
₱80,000
/sqm
DO 78-19
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in S & B PLACE CONDO.

Zonal Value Breakdown — S & B PLACE CONDO

Official BIR assessment per square meter. Matched via: Building Name (S & B PLACE CONDO)

RC

Residential Condo

DO 78-19

₱90,000/sqm
CC

Commercial Condo

DO 78-19

₱2,335/sqm
PS

Parking Slot

DO 78-19

₱80,000/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 S & B PLACE CONDO.

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