Department Order:DO 38-2021
Status:Current / Active
Classifications:3
BIR Official
The Manhattan Square Zonal Value
BANGKAL, Makati
Current Zonal Value
₱147,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Sale in The Manhattan Square1
For Sale
₱17,000,000
The Manhattan Square | 1BR Condo for Sale in Makati City - Salcedo Village
City of Makati
Bedrooms
1 BR
Bathrooms
1
Parking
1
Zonal Value Breakdown — The Manhattan Square
Official BIR assessment per square meter. Matched via: token_match (MANHATTAN SQUARE CONDO)
RC
Residential Condo
DO 38-2021
₱147,000/sqm
CC
Commercial Condo
DO 38-2021
₱167,000/sqm
PS
Parking Slot
DO 38-2021
₱117,000/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 Manhattan Square.
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
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