Housal tracks 2 BIR zonal value entries in SMILE CITIHOMES ANNEX (Quezon City). Zonal values range from ₱18,000/sqm to ₱41,000/sqm (average ₱29,500/sqm). Top classifications: RC (2). Source: Bureau of Internal Revenue (BIR). Last checked October 6, 2026.
SMILE CITIHOMES ANNEX Zonal Value
Quezon City
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — SMILE CITIHOMES ANNEX
Official BIR assessment per square meter. Matched via: Building Name (SMILE CITIHOMES ANNEX)
Residential Condo
DO 037-2024
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to SMILE CITIHOMES ANNEX.
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
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