BIR Official
2026
Active

U.n. Avenue Commercial Building Latest Zonal Value

City of Manila
Department Order:DO 75-17
Effective:Jan 25, 2018
Status:Current / Active
Classifications:7
BIR Official

U.n. Avenue Commercial Building Zonal Value

City of Manila

Current Zonal Value
₱1,488/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱1,488
/sqm
DO 75-17
Commercial Condo
₱176,400
/sqm
DO 75-17
Residential Regular
₱107,000
/sqm
DO 78-19
Commercial Regular
₱160,900
/sqm
DO 75-17
Parking Slot
₱109,000
/sqm
DO 75-17
Industrial
₱103,000
/sqm
DO 78-19
X
₱160,900
/sqm
DO 75-17
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in U.n. Avenue Commercial Building
1

Zonal Value Breakdown — U.n. Avenue Commercial Building

Official BIR assessment per square meter. Matched via: token_match (AVENUE OF THE ARTS RESIDENCES, UN AVENUE, TAFT AVENUE +19 more)

RC

Residential Condo

DO 75-17

₱1,488/sqm
CC

Commercial Condo

DO 75-17

₱176,400/sqm
RR

Residential Regular

DO 78-19

₱107,000/sqm
CR

Commercial Regular

DO 75-17

₱160,900/sqm
PS

Parking Slot

DO 75-17

₱109,000/sqm
I

Industrial

DO 78-19

₱103,000/sqm
X

X

DO 75-17

₱160,900/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot
IIndustrial
XX

Each classification has a separate BIR-assessed value per square meter applicable to U.n. Avenue Commercial Building.

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