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2026
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VISTANA PEARL RESIDENCES Latest Zonal Value

Zapatera, City of Cebu

Housal tracks 6 BIR zonal value entries in VISTANA PEARL RESIDENCES (City of Cebu). Zonal values range from ₱83,000/sqm to ₱142,500/sqm (average ₱116,000/sqm). Top classifications: CC (2), PS (2), RC (2). Source: Bureau of Internal Revenue (BIR). Last checked May 24, 2026.

Department Order:DO 054-2023
Effective:Oct 5, 2023
Status:Current / Active
Classifications:3
BIR Official

VISTANA PEARL RESIDENCES Zonal Value

Zapatera, City of Cebu

Current Zonal Value
₱122,500/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱122,500
/sqm
DO 054-2023
Commercial Condo
₱142,500
/sqm
DO 054-2023
Parking Slot
₱83,500
/sqm
DO 054-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
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No Active Listings

No properties currently listed in VISTANA PEARL RESIDENCES.

Zonal Value Breakdown — VISTANA PEARL RESIDENCES

Official BIR assessment per square meter. Matched via: Building Name (VISTANA PEARL RESIDENCES)

RC

Residential Condo

DO 054-2023

₱122,500/sqm
CC

Commercial Condo

DO 054-2023

₱142,500/sqm
PS

Parking Slot

DO 054-2023

₱83,500/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 VISTANA PEARL 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