BIR Official
2026
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ULTIMA RESIDENCES-FUENTE((FORMERLY FUENTE TOWER 3) Latest Zonal Value

Santa Cruz (Pob.), City of Cebu
Department Order:DO 054-2023
Effective:Oct 5, 2023
Status:Current / Active
Classifications:3
BIR Official

ULTIMA RESIDENCES-FUENTE((FORMERLY FUENTE TOWER 3) Zonal Value

Santa Cruz (Pob.), City of Cebu

Current Zonal Value
₱111,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱111,000
/sqm
DO 054-2023
Commercial Condo
₱131,500
/sqm
DO 054-2023
Parking Slot
₱89,000
/sqm
DO 054-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in ULTIMA RESIDENCES-FUENTE((FORMERLY FUENTE TOWER 3).

Zonal Value Breakdown — ULTIMA RESIDENCES-FUENTE((FORMERLY FUENTE TOWER 3)

Official BIR assessment per square meter. Matched via: Building Name (ULTIMA RESIDENCES-FUENTE((FORMERLY FUENTE TOWER 3))

RC

Residential Condo

DO 054-2023

₱111,000/sqm
CC

Commercial Condo

DO 054-2023

₱131,500/sqm
PS

Parking Slot

DO 054-2023

₱89,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to ULTIMA RESIDENCES-FUENTE((FORMERLY FUENTE TOWER 3).

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