Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official
The Columns Zonal Value
SAN LORENZO, Makati
Current Zonal Value
₱200,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Sale in The Columns1
For Sale
₱6,900,000
The Columns | Studio 31sqm Condo for Sale in Makati City - Legazpi Village
City of Makati
Bathrooms
1
Floor Area
31.00 sqm
For Rent in The Columns4
For Rent
₱30,000
The Columns | Studio 30sqm Condo for Rent in Makati City
City of Makati
Bathrooms
1
Floor Area
30.00 sqm
For Rent
₱55,000
The Columns | 2BR 80sqm Condo for Rent in Makati City - Legazpi Village
City of Makati
Bedrooms
2 BR
Bathrooms
2
Floor Area
80.00 sqm
Parking
1
For Rent
₱70,000
The Columns Legazpi Village | 2BR 78sqm Condo for Rent in Makati City - Legazpi Village
City of Makati
Bedrooms
2 BR
Bathrooms
2
Floor Area
78.00 sqm
Parking
1
For Rent
₱65,000
The Columns Legaspi | 1BR 38sqm Condo for Rent in Makati City
City of Makati
Bedrooms
1 BR
Bathrooms
1
Floor Area
38.00 sqm
Parking
1
Zonal Value Breakdown — The Columns
Official BIR assessment per square meter. Matched via: Building Name (THE COLUMNS AYALA, THE COLUMNS LEGASPI)
RC
Residential Condo
DO 35-2021
₱200,000/sqm
CC
Commercial Condo
DO 35-2021
₱250,000/sqm
PS
Parking Slot
DO 35-2021
₱175,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
PS — Parking Slot
Each classification has a separate BIR-assessed value per square meter applicable to The Columns.
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
More Zonal Values in SAN LORENZO
Browse BIR zonal values for nearby projects