BIR Official
2026
Active
VILLA PASTORA SUBDIVISION Latest Zonal Value
Batinguel, City of Dumaguete
Housal tracks 2 BIR zonal value entries in VILLA PASTORA SUBDIVISION (City of Dumaguete). Zonal values range from ₱800/sqm to ₱1,500/sqm (average ₱1,150/sqm). Top classifications: RR (2). Source: Bureau of Internal Revenue (BIR). Last checked May 29, 2026.
Department Order:DO 078-2018
Effective:Feb 26, 2019
Status:Current / Active
Classifications:1
BIR Official
VILLA PASTORA SUBDIVISION Zonal Value
Batinguel, City of Dumaguete
Current Zonal Value
₱1,500/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — VILLA PASTORA SUBDIVISION
Official BIR assessment per square meter. Matched via: Building Name (VILLA PASTORA SUBDIVISION)
RR
Residential Regular
DO 078-2018
₱1,500/sqm
What This Zonal Value Covers
RR — Residential Regular
Each classification has a separate BIR-assessed value per square meter applicable to VILLA PASTORA SUBDIVISION.
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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