ULTIMA RESIDENCES-FUENTE((FORMERLY FUENTE TOWER 3) Latest Zonal Value
Housal tracks 3 BIR zonal value entries in ULTIMA RESIDENCES-FUENTE((FORMERLY FUENTE TOWER 3) (City of Cebu). Zonal values range from ₱89,000/sqm to ₱131,500/sqm (average ₱110,500/sqm). Top classifications: CC (1), PS (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked August 26, 2026.
ULTIMA RESIDENCES-FUENTE((FORMERLY FUENTE TOWER 3) Zonal Value
Santa Cruz (Pob.), City of Cebu
Residential Condo Classification (RC)
All Classifications (Current)
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))
Residential Condo
DO 054-2023
Commercial Condo
DO 054-2023
Parking Slot
DO 054-2023
What This Zonal Value Covers
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
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