BIR Official
2026
Active

San Sebastian Commercial Building Latest Zonal Value

City of Manila
Department Order:DO 21-19
Effective:Apr 23, 2019
Status:Current / Active
Classifications:3
BIR Official

San Sebastian Commercial Building Zonal Value

City of Manila

Current Zonal Value
₱60,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱60,000
/sqm
DO 21-19
Commercial Regular
₱70,000
/sqm
DO 21-19
X
₱70,000
/sqm
DO 21-19
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in San Sebastian Commercial Building
1

Zonal Value Breakdown — San Sebastian Commercial Building

Official BIR assessment per square meter. Matched via: token_match (SAN SEBASTIAN)

RR

Residential Regular

DO 21-19

₱60,000/sqm
CR

Commercial Regular

DO 21-19

₱70,000/sqm
X

X

DO 21-19

₱70,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
XX

Each classification has a separate BIR-assessed value per square meter applicable to San Sebastian Commercial Building.

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