BIR Official
2026
Active

West of AYALA Condominium Latest Zonal Value

BANGKAL, Makati CityUnknown Developer
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:5
BIR Official

West of AYALA Condominium Zonal Value

BANGKAL, Makati City

Current Zonal Value
₱300,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱300,000
/sqm
DO 35-2021
Commercial Condo
₱300,000
/sqm
DO 35-2021
Residential Regular
₱100,000
/sqm
DO 38-2021
Commercial Regular
₱750,000
/sqm
DO 37-2021
Parking Slot
₱210,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in West of AYALA Condominium
4

West Of Ayala Condominium | 3BR 132sqm Condo for Sale in Makati City
For Sale

₱22,500,000

West Of Ayala Condominium | 3BR 132sqm Condo for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

2

Floor Area

132.12 sqm

Parking

1

West Of Ayala Condominium | 2BR 112sqm Condo for Sale in Makati City
For Sale

₱14,500,000

West Of Ayala Condominium | 2BR 112sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

4

Floor Area

112.00 sqm

Parking

1

West Of Ayala Condominium | 2BR 112sqm Condo for Sale in Makati City
For Sale

₱14,500,000

West Of Ayala Condominium | 2BR 112sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

4

Floor Area

112.00 sqm

Parking

1

Zonal Value Breakdown — West of AYALA Condominium

Official BIR assessment per square meter. Matched via: token_match (ONE ROCKWELL WEST, CRESCENT PARK WEST, 100 WEST +13 more)

RC

Residential Condo

DO 35-2021

₱300,000/sqm
CC

Commercial Condo

DO 35-2021

₱300,000/sqm
RR

Residential Regular

DO 38-2021

₱100,000/sqm
CR

Commercial Regular

DO 37-2021

₱750,000/sqm
PS

Parking Slot

DO 35-2021

₱210,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to West of AYALA Condominium.

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