BIR Official
2026
Active
SUBDIVISION LOTS Latest Zonal Value
City of Candon
Housal tracks 5 BIR zonal value entries in SUBDIVISION LOTS (City of Candon). Zonal values range from ₱110/sqm to ₱3,603/sqm (average ₱1,615/sqm). Top classifications: A50 (2), CR (2), RR (2). Source: Bureau of Internal Revenue (BIR). Last checked June 23, 2026.
Department Order:DO 28-23
Effective:Jul 19, 2023
Status:Current / Active
Classifications:3
BIR Official
SUBDIVISION LOTS Zonal Value
City of Candon
Current Zonal Value
₱1,108/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — SUBDIVISION LOTS
Official BIR assessment per square meter. Matched via: Building Name (SUBDIVISION LOTS)
RR
Residential Regular
DO 28-23
₱1,108/sqm
CR
Commercial Regular
DO 28-23
₱3,603/sqm
A50
A50
DO 28-23
₱110/sqm
What This Zonal Value Covers
RR — Residential Regular
CR — Commercial Regular
A50 — A50
Each classification has a separate BIR-assessed value per square meter applicable to SUBDIVISION LOTS.
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