BIR Official
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Santuico Vacant Lot Latest Zonal Value

City of Makati
Department Order:DO 36-2021
Effective:Jun 10, 2017
Status:Current / Active
Classifications:2
BIR Official

Santuico Vacant Lot Zonal Value

City of Makati

Current Zonal Value
₱94,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱94,000
/sqm
DO 36-2021
Commercial Regular
₱116,000
/sqm
DO 36-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Santuico Vacant Lot
1

Zonal Value Breakdown — Santuico Vacant Lot

Official BIR assessment per square meter. Matched via: token_match (A. SANTUICO ST.)

RR

Residential Regular

DO 36-2021

₱94,000/sqm
CR

Commercial Regular

DO 36-2021

₱116,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to Santuico Vacant 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