BIR Official
2026
Active

Summer Villa in Woodsgate Subdivision Baguio Latest Zonal Value

Department Order:DO 074-23
Effective:Dec 9, 2023
Status:Current / Active
Classifications:2
BIR Official

Summer Villa in Woodsgate Subdivision Baguio Zonal Value

Baguio City

Current Zonal Value
₱72,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱72,000
/sqm
DO 074-23
Residential Regular
₱10,200
/sqm
DO 074-23
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Summer Villa in Woodsgate Subdivision Baguio
1

Summer Villa In Woodsgate Subdivision Baguio | 5BR 568sqm House & Lot for Sale in Baguio City
For Sale

₱54,800,000

Summer Villa In Woodsgate Subdivision Baguio | 5BR 568sqm House & Lot for Sale in Baguio City

City of Baguio

Bedrooms

5 BR

Bathrooms

5

Floor Area

567.50 sqm

Lot Area

439.00 sqm

Parking

4

Zonal Value Breakdown — Summer Villa in Woodsgate Subdivision Baguio

Official BIR assessment per square meter. Matched via: token_match (SUMMER PLACE RESIDENCES, SUMMER HOUSE CONDO, Green Summerville Subd.)

RC

Residential Condo

DO 074-23

₱72,000/sqm
RR

Residential Regular

DO 074-23

₱10,200/sqm

What This Zonal Value Covers

RCResidential Condo
RRResidential Regular

Each classification has a separate BIR-assessed value per square meter applicable to Summer Villa in Woodsgate Subdivision Baguio.

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