BIR Official
2026
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ST. MARTIN SUBD. Latest Zonal Value

Banilad, City of Mandaue
Department Order:DO 23-2022
Effective:Jun 3, 2022
Status:Current / Active
Classifications:1
BIR Official

ST. MARTIN SUBD. Zonal Value

Banilad, City of Mandaue

Current Zonal Value
₱16,380/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱16,380
/sqm
DO 23-2022
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in ST. MARTIN SUBD..

Zonal Value Breakdown — ST. MARTIN SUBD.

Official BIR assessment per square meter. Matched via: Building Name (ST. MARTIN SUBD.)

RR

Residential Regular

DO 23-2022

₱16,380/sqm

What This Zonal Value Covers

RRResidential Regular

Each classification has a separate BIR-assessed value per square meter applicable to ST. MARTIN SUBD..

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