Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:6
BIR Official
SM Cyber Makati One Zonal Value
BANGKAL, Makati City
Current Zonal Value
₱300,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Rent in SM Cyber Makati One2
For Rent
₱382,030
Sm Cyber Makati One | 382sqm Office Space for Rent in Makati City
City of Makati
Floor Area
382.03 sqm
For Rent
₱873,490
Sm Cyber Makati One | 873sqm Office Space for Rent in Makati City
City of Makati
Floor Area
873.49 sqm
Zonal Value Breakdown — SM Cyber Makati One
Official BIR assessment per square meter. Matched via: token_match (THE ALPHALAND MAKATI PLACE, SENTA MAKATI CONDOMINIUM, MAKATI DIAMOND RESIDENCES +32 more)
RC
Residential Condo
DO 35-2021
₱300,000/sqm
CC
Commercial Condo
DO 35-2021
₱350,000/sqm
RR
Residential Regular
DO 35-2021
₱150,000/sqm
CR
Commercial Regular
DO 38-2021
₱860,000/sqm
PS
Parking Slot
DO 35-2021
₱245,000/sqm
X
X
DO 35-2021
₱220,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
RR — Residential Regular
CR — Commercial Regular
PS — Parking Slot
X — X
Each classification has a separate BIR-assessed value per square meter applicable to SM Cyber Makati One.
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
More Zonal Values in BANGKAL
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