BIR Official
2026
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San Carlos Height Subd Rd Quirino Highway Latest Zonal Value

Irisan, City of Baguio
Department Order:DO 074-23
Effective:Dec 9, 2023
Status:Current / Active
Classifications:2
BIR Official

San Carlos Height Subd Rd Quirino Highway Zonal Value

Irisan, City of Baguio

Current Zonal Value
₱7,300/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱7,300
/sqm
DO 074-23
Commercial Regular
₱8,000
/sqm
DO 074-23
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in San Carlos Height Subd Rd Quirino Highway.

Zonal Value Breakdown — San Carlos Height Subd Rd Quirino Highway

Official BIR assessment per square meter. Matched via: Building Name (San Carlos Height Subd Rd Quirino Highway)

RR

Residential Regular

DO 074-23

₱7,300/sqm
CR

Commercial Regular

DO 074-23

₱8,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to San Carlos Height Subd Rd Quirino Highway.

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