BIR Official
2026
Active

The Proscenium Residences Latest Zonal Value

Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:2
BIR Official

The Proscenium Residences Zonal Value

BANGKAL, Makati

Current Zonal Value
₱300,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱300,000
/sqm
DO 35-2021
Parking Slot
₱210,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in The Proscenium Residences
6

The Proscenium Residences | 2BR 119sqm Condo for Sale in Makati City - Rockwell
For Sale

₱48,800,000

The Proscenium Residences | 2BR 119sqm Condo for Sale in Makati City - Rockwell

City of Makati

Bedrooms

2 BR

Bathrooms

3

Floor Area

119.00 sqm

Parking

1

2BR Condo for Sale in The Proscenium Residences | Makati City
For Sale

₱48,800,000

2BR Condo for Sale in The Proscenium Residences | Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

119.00 sqm

Parking

1

The Proscenium 2BR Condo for Sale in Makati City | Income Generating
For Sale

₱48,800,000

The Proscenium 2BR Condo for Sale in Makati City | Income Generating

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

119.00 sqm

Parking

1

The Proscenium Residences | 2BR 93sqm Condo for Sale in Makati City
For Sale

₱40,000,000

The Proscenium Residences | 2BR 93sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

93.00 sqm

Parking

1

Zonal Value Breakdown — The Proscenium Residences

Official BIR assessment per square meter. Matched via: token_match (PROSCENIUM RESIDENCES)

RC

Residential Condo

DO 35-2021

₱300,000/sqm
PS

Parking Slot

DO 35-2021

₱210,000/sqm

What This Zonal Value Covers

RCResidential Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to The Proscenium Residences.

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