Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:2
BIR Official
The Grand Midori Makati Zonal Value
BANGKAL, Makati
Current Zonal Value
₱185,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — The Grand Midori Makati
Official BIR assessment per square meter. Matched via: token_match (THE GRAND MIDORI)
RC
Residential Condo
DO 37-2021
₱185,000/sqm
CC
Commercial Condo
DO 37-2021
₱220,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
Each classification has a separate BIR-assessed value per square meter applicable to The Grand Midori Makati.
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
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