BIR Official
2026
Active
St. Patrick Subdivision Latest Zonal Value
Irisan, City of Baguio
Department Order:DO 074-23
Effective:Dec 9, 2023
Status:Current / Active
Classifications:1
BIR Official
St. Patrick Subdivision Zonal Value
Irisan, City of Baguio
Current Zonal Value
₱6,700/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — St. Patrick Subdivision
Official BIR assessment per square meter. Matched via: Building Name (St. Patrick Subdivision)
RR
Residential Regular
DO 074-23
₱6,700/sqm
What This Zonal Value Covers
RR — Residential Regular
Each classification has a separate BIR-assessed value per square meter applicable to St. Patrick Subdivision.
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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