Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official
The Columns Ayala Zonal Value
BANGKAL, Makati City
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 Columns Ayala2
For Sale
₱12,000,000
The Columns Ayala Avenue Makati | 1BR 67sqm Condo for Sale in Makati City
City of Makati
Bedrooms
1 BR
Bathrooms
2
Floor Area
67.00 sqm
Parking
1
For Rent in The Columns Ayala6
For Rent
₱65,000
2BR Condo Unit for Rent in The Columns Ayala, Makati (TG-KG057-MKT)
Makati City
Bedrooms
2 BR
Bathrooms
2
Floor Area
63.00 sqm
For Rent
₱50,000
For Rent Two Bedroom unit furnished at the Columns Ayala Avenue
Makati City
Bedrooms
2 BR
Bathrooms
2
Floor Area
67.00 sqm
For Rent
₱55,000
The Columns Ayala Avenue | 2BR 67sqm Condo for Rent in Makati City
City of Makati
Bedrooms
2 BR
Bathrooms
2
Floor Area
67.00 sqm
Parking
1
For Rent
₱60,000
The Columns Ayala | 2BR 67sqm Condo for Rent in Makati City
City of Makati
Bedrooms
2 BR
Bathrooms
1
Floor Area
67.00 sqm
For Rent
₱40,000
The Columns Ayala | 1BR 48sqm Condo for Rent in Makati City
City of Makati
Bedrooms
1 BR
Bathrooms
1
Floor Area
48.00 sqm
Parking
1
For Rent
₱50,000
The Columns Ayala | 2BR 63sqm Condo for Rent in Makati City
City of Makati
Bedrooms
2 BR
Bathrooms
1
Floor Area
63.00 sqm
Parking
1
Zonal Value Breakdown — The Columns Ayala
Official BIR assessment per square meter. Matched via: Building Name (THE COLUMNS AYALA)
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 Ayala.
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 BANGKAL
Browse BIR zonal values for nearby projects