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RR 8 - MAKATI CITY
RDO No. 53A - Las Piñas City is composed of the following Barangays:
Almanza Uno, Almanza Dos, BF International, Daniel Fajardo, Elias Aldana, Ilaya, Manuyo Uno, Manuyo Dos, Pamplona Uno,
Pamplona Dos, Pamplona Tres, Pilar Village, Pulanglupa Uno, Pulanglupa Dos, Talon Uno, Talon Dos, Talon Tres, Talon Cuatro,
Talon Singko and Zapote.
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997",
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or areas
and determine for internal revenue tax purposes, the fair market value of the real properties located in
each zone or area upon consultation with competent appraisers both from the private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal
values of real properties in the City of Las Piñas within the jurisdiction of RDO NO. 53A - Las Piñas City,
Region No. 8 - Makati City after public hearing was conducted on January 31, 2017 for the purpose. This
This Order is issued to implement the Revised Schedule of Zonal Values of Real Properties for purposes
of computing any internal revenue tax due on sale/transfer or any other disposition of real properties.
The zonal values established herein shall apply provided the same is higher than (1) the fair
market value as shown in the schedule of values of the provincial or city assessor and (2) the gross
selling price/consideration as shown in the duly notarized document of sale or transfer of real property.
RECOMMENDED BY:
(Original Signed)
CAESAR R. DULAY
Commissionser of Internal Revenue
DEFINITION OF TERMS
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : ALMANZA UNO Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
ALMANZA PROPER MANILA SOUTH ROAD RR **
ALABANG-ZAPOTE ROAD RR 55,000.00
CR 60,000.00
X 60,000.00
PILAR ROAD RR 12,000.00
CR 25,000.00
X 20,000.00
VICTOR BUENCAMINO DRIVE RR 25,000.00
CR 30,000.00
ALL OTHER STREETS RR 10,000.00
CR 25,000.00
X 20,000.00
GP *
VILLAGES/SUBDIVISIONS:
BF EXEC. VILLAGE VI ALL STREETS RR 15,000.00
BF HOMES HERNANDEZ PORTIONALL STREETS RR 12,000.00
ALL STREETS CR 30,000.00
ALL STREETS X 20,000.00
BF PILAR EXECUTIVE VI ALL STREETS RR 12,000.00
CASTILLO PARK SUBD. ALL STREETS RR 10,000.00
DONA JOSEFA VILLAGE ALL STREETS RR 10,000.00
FRANCEL SUBDIVISION ALL STREETS RR 10,000.00
GOODYEAR PARK SUBDIVISION ALL STREETS RR 10,000.00
GREAT PLAIN SUBDIVISION ALL STREETS RR 10,000.00
HERNANDEZ COMPOUND RR 10,000.00
MANILA DOCTORS VILLAGE ALL STREETS RR 10,000.00
MAYUGA COMPOUND(GREGORIOALL STREETS RR 10,000.00
METROCOR SOUTHGATE HOMES ALL STREETS RR 10,000.00
SAN FRANCISCO DEL MONTE SUBALL STREETS RR 10,000.00
ST. JOSEPH PARK SUBDIVISION ALL STREETS RR 10,000.00
VERAVILLE HOMES 1 ALL STREETS RR 12,000.00
VILLANUEVA COMPOUND ALL STREETS RR 10,000.00
TOWNHOMES/CONDOMINIUMS:
ALMANZA METROPOLIS CONDOMINIUM (VICTORIA PARK) RC 40,000.00
CC 50,000.00
PS 35,000.00
AMAIA ALABANG STEPS (UNDER CONSTRUCTION) RC 80,000.00
CC 90,000.00
PS 50,000.00
MADISON MANOR CONDOMINIUM COMPLEX RC 35,000.00
CC 45,000.00
PS 30,000.00
OHANA HOMES RC 65,000.00
CC 75,000.00
PS 50,000.00
SM RESIDENCES RC 80,000.00
PS 50,000.00
TIERRA HERMOSA CONDOMINIUMS RC 25,000.00
NOTES:
** RENAMED
* NO LONGER EXISTING
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : ALMANZA DOS Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
CRM AVENUE within BF Almanza RR 18,000.00
X 20,000.00
DAANG HARI RR 40,000.00
from commerce ave to zapote river CR 60,000.00
X 50,000.00
DAANG REYNA RR 40,000.00
CR 60,000.00
X 50,000.00
LOTUS STREET RR 12,000.00
TS Cruz subd, facing daang hari only CR 25,000.00
ALL OTHER STREETS RR 10,000.00
CR 25,000.00
X 20,000.00
VILLAGES/SUBDIVISIONS:
AMORE @ ALMANZA ALL STREETS RR 40,000.00
BF HOMES ALMANZA ALL STREETS RR 18,000.00
CAMELLA CLASSIC ALL STREETS RR 12,000.00
DBP VILLAGE ALL STREETS RR 15,000.00
DOÑA JOSEFA SUBD. BF HOMES RR *
ENCLAVE SUBDIVISION ALL STREETS RR 40,000.00
EVIA ALL STREETS CR 50,000.00
GLORIA COMPOUND ALL STREETS RR 10,000.00
GOODYEAR SUBD DBP VILLAGE RR *
PAG-ASA COMPOUND ALL STREETS RR 10,000.00
ALABANG WEST-MEGAWORLD( PALL STREETS RR 50,000.00
PORTOFINO COURTYARD ALL STREETS RR 50,000.00
PORTOFINO HEIGHTS ALL STREETS RR 50,000.00
PORTOFINO SOUTH ALL STREETS RR 50,000.00
SONERA AYALA SOUTHVALE(AYAALL STREETS RR 60,000.00
TERESA PARK BFHOMES RR *
TS CRUZ SUBDIVISION ALL STREETS RR 12,000.00
ALL STREETS CR 25,000.00
ALL STREETS X 20,000.00
VERSAILLES SUBDIVISION ALL STREETS RR 50,000.00
ALL STREETS CR 60,000.00
NOTES:
* NOT LOCATED IN THIS BARANGAY(See other Barangay)
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : BF INTERNATIONAL Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
EL GRANDE AVENUE RR 20,000.00
CR 30,000.00
J. ELIZALDE ST. RR 20,000.00
CR 30,000.00
JORGE AGUILAR (ST) AVE ( FOR RR 20,000.00
CR 30,000.00
X 25,000.00
TROPICAL AVENUE RR 20,000.00
CR 30,000.00
X 25,000.00
ALL OTHER STREETS RR 10,000.00
CR 25,000.00
X 20,000.00
VILLAGES/SUBDIVISIONS:
BF INTERNATIONAL VILLAGE PHASE IV AND PHASE V RR 20,000.00
CR 30,000.00
CAA COMPOUND ALL STREETS RR 10,000.00
ALL STREETS CR 20,000.00
CASIMIRO VILLAGE PHASE III ALL STREETS RR 10,000.00
CHARLESTOWN TERRACE ALL STREETS RR 20,000.00
GILENA SUBDIVISION ALL STREETS RR 20,000.00
LEGACY SOUTH ALL STREETS RR 20,000.00
VAA HOMES ALL STREETS RR 10,000.00
CONDOMINIUMS:
PACIFIC COAST CONDOMINIUM RC 70,000.00
CC 75,000.00
TOWNHOMES:
VERAVILLE TOWNHOMES (MONTALL STREETS RR 15,000.00
NOTES:
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
VILLAGES/SUBDIVISIONS:
LOPEZ COMPOUND ( FORMERLY TALL STREETS RR 5,000.00
MADRIGAL COMPOUND ( FORMER ALL STREETS RR 5,000.00
VELASQUEZ COMPOUND ( FORMEALL STREETS RR 5,000.00
VILLA COASTAL ( FORMERLY TA ALL STREETS RR 5,000.00
CONDOMINIUMS:
COASTAL PLAZA
CONDOMINIUM(formerly RC 20,000.00
PEA/PRA condominium)
TOWNHOMES:
CASIMIRO TOWNHOMES ALL STREETS RR 18,000.00
NOTES:
* NO LONGER EXISTING
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : ELIAS ALDANA Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
CONDOMINIUMS:
CASA DE SEQUOIA CONDOMIMIUM RC 60,000.00
CC 70,000.00
TOWNHOMES:
CAMELLA TOWNHOMES RR 18,000.00
NOTES:
* NO LONGER EXISTING
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : ILAYA Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
BALITE ST. RR 5,000.00
PADRE DIEGO CERA AVE. (QUIRINO AVENUE) RR 20,000.00
CR 30,000.00
X 25,000.00
SAN FRANCISCO ST. RR 5,000.00
SAN JOSE ST. RR 5,000.00
FRUTO SANTOS AVE. (TRAMO LINES) RR 10,000.00
CR 15,000.00
X 12,000.00
ALL OTHER STREETS RR 5,000.00
CR 15,000.00
X 10,000.00
VILLAGES/SUBDIVISIONS:
CAMELLA HOMES TRAMO RR 7,000.00
BALON COMPOUND RR 5,000.00
PRECIOUSVILLE SUBDIVISION RR 5,000.00
VILLA FIDELA SUBDIVISION ALL STREETS RR 8,000.00
NOTES:
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : MANUYO UNO Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
PADRE DIEGO CERA AVE./QUIRINO AVE. RR 20,000.00
CR 30,000.00
X 25,000.00
SAN FRANCISCO ST. RR 6,000.00
SAN JOSE ST. RR 6,000.00
SULTANA STREET RR 6,000.00
X 10,000.00
FRUTO SANTOS (TRAMO ST.) RR 10,000.00
CR 15,000.00
X 12,000.00
ALL OTHER STREETS RR 6,000.00
CR 15,000.00
X 10,000.00
GP *
VILLAGES/SUBDIVISIONS:
BORACAY COMPOUND RR 6,000.00
CITIHOMES SUBDIVISION RR 18,000.00
CLEANVILLE COMPOUND RR 6,000.00
COLIS COMP(VILLA CONSUELO) RR 6,000.00
DE LOS REYES COMPOUND RR 6,000.00
HOLY FAMILY COMPOUND RR 6,000.00
JIMENEZ COMPOUND RR 6,000.00
LOMBUS COMPOUND RR 6,000.00
LOPEZ COMPOUND RR 6,000.00
MEDINA COMPOUND RR 6,000.00
SANTOS COMPOUND RR 6,000.00
SITIO BANGIAS RR 6,000.00
TOWNHOMES:
CASIMIRO TOWNHOMES (TRAMO II) RR 18,000.00
NOTES:
* NO LONGER EXISTING
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : MANUYO DOS Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
J. TIONQUIAO AVENUE RR 15,000.00
CR 20,000.00
X 18,000.00
ALL OTHER STREETS RR 12,000.00
CR 20,000.00
X 18,000.00
GP *
VILLAGES/SUBDIVISIONS:
BF HOMES MARTINVILLE (PORTION) RR 15,000.00
CR 20,000.00
CANAYNAY COURT SUBDIVISION RR 12,000.00
DONA MATILDE SUBDIVISION RR 12,000.00
GATCHALIAN SUBDIVISION RR 12,000.00
OLIVAREZ AND GUEVARRA COMPOUNDS RR 12,000.00
CONDOMINIUM:
FIELD RESIDENCES (SM) RC 80,000.00
CC 100,000.00
PS 60,000.00
TOWNHOMES:
VERAVILLE TOWNHOMES REGENCY PH II RR 18,000.00
VERAVILLE TOWNHOMES RICHMOND RR 18,000.00
NOTES:
* NO LONGER EXISTING
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : PAMPLONA UNO Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
A BONIFACIO STREET ALONG TUASON ROAD RR 8,000.00
ALABANG-ZAPOTE ROAD (ZAPOTPAMPLONA 1 RR 55,000.00
CR 60,000.00
X 60,000.00
GOMEZ STREET RR 8,000.00
FACOMA STREET RR 8,000.00
P. BURGOS STREET (BURGOS) MANILA SOUTH ROAD RR 8,000.00
ZAMORA STREET RR 8,000.00
ALL OTHER STREETS RR 6,000.00
CR 25,000.00
X 20,000.00
GP *
VILLAGES/SUBDIVISIONS:
A.BUENCAMINO COMPOUND RR 6,000.00
ARROW TEXTILE BALAGTAS SUBD RR *
BALAGTAS SUBDIVISION RR 6,000.00
C.NOBLEZA COMPOUND RR 6,000.00
CENTRAZA VILLAGE RR 6,000.00
CITADELLA SUBD TUNGTONG RR *
CHARLESTON TERRACE RR 15,000.00
CUEVAS COMPOUND CR 25,000.00
DON ANGELO KING VILL TUNGTONG RR *
DOÑA CRISTETA SUBDIVISION RR 7,000.00
GATCHALIAN R MEDINA TUNGTONG RR *
GATCHALIAN SUBD P-3C TUNGTONG RR *
GOMEZ MANILA SOUTH ROAD RR *
HILABEL PAMPLONA ELEM SCHOOL RR *
HONGKONG VILLAGE ALONG CAA ROAD, RACLANGAN RR *
INANG MARIA(FORMERLY BONDOC COMPOUND) RR 6,000.00
KAUNLARAN BALAGTAS RR 6,000.00
KAY MANARIGO MUNICIPAL HALL RR *
MANGGAHAN 1 RR 6,000.00
MANGGAHAN 2 RR 6,000.00
MONARK SUBDIVISION RR 7,000.00
PAMPLONA VILLAGE RR 6,000.00
PATRICIA HOMES RR 6,000.00
PHILIPS PARK SUBDIVISION RR 6,000.00
RM COMPOUND RR 6,000.00
SAINT JOSEPH COMPOUND RR 6,000.00
SAN ISIDRO SUBDIVISION RR 6,000.00
SIGNATURE HOMES RR 6,000.00
TUAZON SUBDIVISION RR 7,000.00
WOODRIDGE TUNGTONG RR *
NOTES:
* NO LONGER EXISTING
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : PAMPLONA DOS Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
ALABANG-ZAPOTE ROAD RR 55,000.00
CR 60,000.00
X 60,000.00
CVSTARR AVENUE PHILAM GATE-F. CABICO ST. RR 20,000.00
ALABANG-ZAPOTE ROAD-PHILA CR 40,000.00
PHILAMLIFE AVENUE RR 20,000.00
CR 40,000.00
ALL OTHER STREETS RR 12,000.00
CR 40,000.00
X 15,000.00
GP *
VILLAGES/SUBDIVISIONS:
PAMPLONA PARK SUBD REMARVILLE SUBD RR 12,000.00
X 15,000.00
PHILAMLIFE SUBDIVISION PHASE 1 RR 12,000.00
X 15,000.00
PHILAMLIFE SUBDIVISION PHASE 2 RR 15,000.00
PHILAM VILLE MANILA SOUTH ROAD RR **
REMARVILLE 2 PAMPLONA PARKS RR 12,000.00
STERLING HOMES SUBDIVISION PHILAM VILLAGE RR 12,000.00
NOTES:
* NO LONGER EXISTING
**CORRECTED (SEE PHILAMLIFE SUBD PHASE( 1 & 2)
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : PAMPLONA TRES Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
ALABANG-ZAPOTE ROAD RR 55,000.00
CR 60,000.00
X 60,000.00
CRISPINA AVENUE RR 10,000.00
CR 15,000.00
F. OCAMPO AVE. RR 12,000.00
CR 18,000.00
J. AGUILAR AVE. RR 20,000.00
CR 30,000.00
X 25,000.00
ALL OTHER STREETS RR 8,000.00
CR 15,000.00
X 15,000.00
GP *
VILLAGES/SUBDIVISIONS:
2ND REYVILLE SUBDIVISION RR 8,000.00
BENFRAN LOOP RR 10,000.00
BUENCAMINO COMPOUND RR 8,000.00
CAMELLA HOMES III-A RR 10,000.00
CAMELLA HOMES III-B RR 10,000.00
CAMELLA HOMES III-C RR 10,000.00
CAMELLA HOMES III-F RR 10,000.00
CAMELLA HOMES III-IV RR 10,000.00
CAMELLA HOMES 3, 4 ST JOSEPH SUBD RR **
CASIMIRO VILLAGE I AND II RR 10,000.00
DELA CRUZ COMPOUND/BERAGO COMPOUND RR 8,000.00
GREENVIEW VILLAGE RR 12,000.00
LAS PIÑAS VILLAGE RR 12,000.00
MANILA TIMES VILLAGE RR 15,000.00
CR 20,000.00
MANUELA RR 30,000.00
CR 40,000.00
MANUELA IV RR 12,000.00
MANUELA IV-A RR 12,000.00
MANUELA IV-B RR 12,000.00
MANUELA IV-C RR 12,000.00
MANUELA IV-D RR 12,000.00
MANUELA IV-E RR 12,000.00
MANUELA IV-F RR 12,000.00
MANUELA IV-G RR 12,000.00
MANUELA V RR 12,000.00
METROPOLITAN TOWN & CLASSIC HOMES RR 10,000.00
PERPETUAL HELP RR 12,000.00
TOLENTINO COMPOUND RR 8,000.00
VERAVILLE GREENLANE RR 10,000.00
VERDANT ACRES SUBDIVISION RR 10,000.00
VILLA CRISTINA SUBDIVISION (STA. CRISTINA VILLAGE) RR 10,000.00
CR 15,000.00
VILLANUEVA COMPOUND RR 8,000.00
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : PAMPLONA TRES (continuation) Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
CONDOMINIUMS:
URCI TOWNHOMES RC 30,000.00
CC 40,000.00
TORRE SUR RC 80,000.00
CC 100,000.00
PS 50,000.00
TOWNHOMES:
ET TOWNHOMES RR 15,000.00
VERAVILLE TOWNHOMES III RR 10,000.00
VERAVILLE TOWNHOMES IIIA RR 10,000.00
NOTES:
* NO LONGER EXISTING
**CORRECTED
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : PULANG LUPA UNO Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
FR. DIEGO CERA AVE. (QUIRINO AVE.) (REAL ST.) RR 20,000.00
CR 30,000.00
X 25,000.00
NAGA ROAD RR 15,000.00
CR 30,000.00
X 20,000.00
FRUTO SANTOS (TRAMO LINES) RR 10,000.00
CR 15,000.00
X 12,000.00
ALL OTHER STREETS RR 10,000.00
CR 15,000.00
X 12,000.00
VILLAGES/SUBDIVISIONS:
AZALEA HOMES RR 10,000.00
BERNABE COMPOUND RR 10,000.00
GABRIEL COMPOUND RR 10,000.00
JEANETTE GARDEN I RR 12,000.00
JEANETTE GARDEN II RR 12,000.00
KALIKASAN HOUSING PROJ/ANITO RR 17,200.00
LAS PINAS ROYALE RR 15,000.00
MANILA GARDEN VILLAGE(MANILA BAY HOMES) RR 12,000.00
MAPAYAPA VILLAGE RR 12,000.00
ORCHARD HOMES RR 12,000.00
PERPETUAL VILLAGE RR 12,000.00
PULANGLUPA PROPER RR 12,000.00
SANTOS COMPOUND RR 10,000.00
SANTOS HOMES RR 12,000.00
T.S. SARINO SUBDIVISION RR 12,000.00
VENEZIA HOMES RR 12,000.00
CONDOMIINIUMS:
VILLAGES/SUBDIVISIONS:
ADMIRAL PARK SUBDVISION RR 18,000.00
CR 25,000.00
X 20,000.00
ARISTOCRAT VILLAGE RR 10,000.00
AUBURN PLACE RR 20,000.00
BAUTISTA COMPOUND RR 8,000.00
BAYANI SUBDIVISION RR 10,000.00
BF HOMES GOLDEN GATE RR 20,000.00
CARMENCITA VILLAGE RR 10,000.00
X 12,000.00
BF MARIPOSA(FORMER DONA PURISIMA VILLAGE) RR 10,000.00
CENTERVILLE SUBDIVISION RR 10,000.00
CHARDALE HOMES RR 10,000.00
EMAPALICO HOMES RR 10,000.00
GOLDEN GATE SUBDIVISION RR 10,000.00
GONZALES COMPOUND RR 8,000.00
PARAMOUNT VILLAGE RR 10,000.00
PELAYO SUBDIVISION RR 8,000.00
RAMOS COMPOUND RR 8,000.00
RIO GARDEN HOMES RR 12,000.00
SOUTHLAND ESTATE RR 15,000.00
ST. LOUIE VILLAGE RR 8,000.00
TOPMAN VILLAGE RR 20,000.00
ALL OTHER STREETS RR 8,000.00
CR 25,000.00
X 12,000.00
GP *
TOWNHOMES:
CAMELLA TOWNHOMES CLASSIC RR 18,000.00
CASIMIRO TOWNHOUSE II RR 20,000.00
CASIMIRO TOWNHOUSE ALTEA RR 20,000.00
NOTES:
* NO LONGER EXISTING
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : TALON CUATRO Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
VILLAGES/SUBDIVISION/TOWNHOMES/CONDOMINIUMS:
ANGELA VILLAGE RR 15,000.00
CAMELLA HOMES I ST MICHAEL SUBD RR **
CHRIST THE KING (COMPOUND) VILLAGE RR 8,000.00
EQUITABLE VILLAGE RR 12,000.00
EVERLASTING HOMES ( fmr: MEDINA COMPOUND) RR 8,000.00
HANSUYIN SUBDIVISION RR 12,000.00
HAPPYVILLE SUBDIVISION RR 12,000.00
HOLY FAMILY RR 12,000.00
PAG-IBIG SA LAS PINAS RR 12,000.00
PARAISO SUBDIVISION RR 12,000.00
SAN ANTONIO VILLAGE RR 12,000.00
SIHANOUK SUBDIVISION RR 12,000.00
TALON SUBDIVISION RR 12,000.00
CR 20,000.00
ALL OTHER STREETS RR 8,000.00
CR 20,000.00
X 10,000.00
GP *
TOWNHOMES:
VERAVILLE ALEGRIA RR 12,000.00
NOTES:
* NO LONGER EXISTING
**SEE OTHER BARANGAY
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : TALON SINGKO Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
MARCOS ALVAREZ ST. RR 20,000.00
CR 30,000.00
ALL OTHER STREETS RR 6,000.00
CR 15,000.00
X 12,000.00
GP *
VILLAGES/SUBDIVISIONS:
AGRO HOMES PH 1 & 2 RR 8,000.00
BF PILAR SOUTHVALE RR 10,000.00
CHRISTIANVILLE (SUBD./CHRISTIAN VILLAGE) RR 8,000.00
DEL NOR SUBDIVISION RR 8,000.00
DOÑA LEONCIA SUBDIVISION RR 8,000.00
GOLDEN ACRES SUBDIVISION RR 8,000.00
GREENVALLEY HOMES RR 8,000.00
HAMILTON HEIGHTS RR 8,000.00
JARN COMPOUND RR 8,000.00
MANUELAVILLE RR 10,000.00
METROCOR HOMES RR 8,000.00
MIKESELL SUBDIVISION RR 10,000.00
MOONWALK VILLAGE-APOLLO 1,2,3 & 3 RR 10,000.00
CR 15,000.00
RAINBOW VILLAGE RR 8,000.00
ROYAL SOUTH SUBDIVISION RR 8,000.00
SOLDIER'S HILLS II RR 8,000.00
ST SCHOLASTICA SUBDIVISION RR 8,000.00
STO. NIÑO VILLAGE RR 8,000.00
TERESA PARK RR 10,000.00
VAA - TH MARCOS ALVAREZ RR 12,000.00
VAA HOMES RR 12,000.00
VILLA LUNINGNING SUBDIVISION RR 8,000.00
VILLA PANGARAP RR 6,000.00
TOWNHOMES/CONDOMINIUMS:
EMMAUS I (MARY IMMACULATE DEVT CORP) RC 15,000.00
TOWNHOMES:
VERAVILLE HOMES IV RR 25,000.00
VERAVILLE HOMES V / 5A RR 25,000.00
VERAVILLE III RR 25,000.00
VERAVILLE III-A RR 25,000.00
VERAVILLE TOWNHOMES RR 25,000.00
NOTES:
* NO LONGER EXISTING
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
PROVINCE : NCR
CITY/MUNICIPALITY : LAS PIÑAS CITY D.O. No. 068-2017
BARANGAY : ZAPOTE Effectivity Date Dec. 23, 2017
CLASSIFICA- 7TH REV
STREET/SUBDIVISION VICINITY
TION ZV/SQ. M
1. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE
CLASSIFIED AS COMMERCIAL CONDOMINIUM, (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED.
2. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (7TH REVISION)
SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION,
WHICH IS BEING CHAIRED BY THE ASSISTANT DIRECTOR.
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATION OF REAL PROPERTIES
RDO No. 53A-LAS PIÑAS CITY
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY:
a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A PARTICULAR
STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION
OF REAL PROERTY LOCATED IN THE OTHER STREET/SUBDIVISION WITHIN THE SAME BARANGAY OF
SIMILAR CONDITIONS SHALL BE USED; AND
b) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY IN
ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROPERTY
LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.
a.) ALL REAL PROERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ZONE, THE USE
OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR PURPOSED
ZONAL VALUATION.
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE IMPROVEMENT
SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN SEPARATE
SEPARATE VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST TAX
DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY SHALL BE
VALUED PURSUANT TO RAMO 2-91.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND
TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
THESE AREA AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE
HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIALIEZED HOUSING, IT SHALL
BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY SUCH AS PRESIDENTIAL COMISSION ON
URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.
THE SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE VALUED AS AN
APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES
(i.e CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S, AND DOCUMENTARY STAMP TAXES)
DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY. PROVIDED, THAT THE SAME
IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL
AND CITY ASSESSORS (i.e. LATEST TAX DECLARATION ) AND (2.) THE GROSS SELLING PRICE AS SHOWN
IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCHANGE.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE AND DONOR'S
TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE
(i.e. ZONAL VALUES ) OR (2) THE FAIE MARKET VALUE AS SHOWN IN THE SCHEDULE OF ZONAL VALUES OF THE
PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
Section 16 (e) of the Tax Code as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or
areas and determine for internal revenue tax purposes, the fair market value of the real
of the real properties located in each zone or area upon consultation with competent
appraisers both from private and public sectors.
In case the gross selling price or the marke t value shown in the schedule of values
of the provincial or city assessor is higher than the zonal value established herein, such
values shall be used as basis for computing the internal revenue tax.
(Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS
CLASSIFICATION LEGEND:
I-3/fet
Republic of the Philippines
DEPARTMENT OF FINANCE
Manila
Section 16 (e) of the Tax Code as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different
zones or areas and determine for internal revenue tax purposes, the fair market value of
the real properties located in each zone or area upon consultation with competent
appraisers both from private and public sectors.
In case the gross selling price or the market value shown in the schedule of values
of the provincial or city assessor is higher than the zonal value established herein, such
values shall be used as basis for computing the internal revenue tax.
(Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS
CLASSIFICATION LEGEND:
I - Industrial X - Institutional
3. DIVISION OF BARANGAY.
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO (2) OR MORE
BARANGAYS, THE ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL
BE USED FOR THE NEWLY CREATED BARANGAY.
4. COMMERCIAL.
ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/
BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL
BE CONSIDERED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.
I-3/fet
Republic of the Philippines
DEPARTMENT OF FINANCE
Manila
Section 16 (e) of the Tax Code as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different
zones or areas and determine for internal revenue tax purposes, the fair market value of the
real properties located in each zone or area upon consultation with competent appraisers
both from private and public sectors.
In case the gross selling price or the market value as shown in the schedule of values
of the provincial or city assessor is higher than the zonal value established herein, such
values shall be used as basis for computing the internal revenue tax.
(Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-
Commissioner of Internal R
DEFINITION OF TERMS
CLASSIFICATION LEGEND :
I-3/Nilo
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
MANILA
Section 16 (e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes the
Commissioner of Internal Revenue to divide the Phillippines into different zones or areas and determine
for internal revenue tax purposes, the fair market value of the real properties located in each zone or
area upon consultation with competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal
values of real properties located in Paranaque, Las Pinas and Muntinlupa, under the jurisdiction of Revenue
District Office No. 34 (Paranaque), Revenue Region No. 4B-02 (Makati) after a public hearing was
conducted on November 26, 1992 for the purpose. This Order is issued to implement the revised zonal
values for land and improvements in the case of condominiums/townhouses, commercial and industrial
buildings as shown in Annex "A" hereof to be used in computing any internal
revenue tax.
In case the gross selling price or the market value as shown in the schedule of values of the
provincial or city assessor is higher than the zonal value established herein, such values shall be used as
basis for computing the internal revenue tax.
RECOMMENDED BY:
CLASSIFICATION LEGEND:
BARANGAY: ZAPOTE
---------------------------------- ---------------------------------- ------------------- --------------------
CLASSI- 3rd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------- ---------------------------------- ------------------- --------------------
FATIMA SUBD SANTOS VILL RR 1,000.00
SANTOS VILL VERGONVILLE SUBD RR 1,100.00
ZAPOTE PROPER MANILA SOUTH ROAD RR 3,500.00
ALL OTHER STREETS RR 1,000.00
CR 3,500.00
I-3/Nilo
REPUBLIC OF THE PHILLIPINES
DEPARTMENT OF FINANCE
MANILA
SUBJECT: AMENDMENT TO DEPARTMENT ORDER NOS. 85-87 DATED JUNE 15, 1987 AND
1-89 DATED SEPTEMBER 23, 1988 IMPLEMENTING THE REVISED ZONAL VALUES
OF REAL PROPERTIES IN THE MUNICIPALITIES OF PARANAQUE, LAS PINAS AND
MUNTINLUPA FOR INTERNAL REVENUE TAX PURPOSES
Section 16 (e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes th
Commissioner of Internal Revenue to divide the Phillippines into different zones or areas
and determine for internal revenue tax purposes, the fair market value of the real properties
located in each zone or area upon consultation with competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has revised the zonal val
of real properties located in the Municipalities of Paranaque, Las Pinas and Muntinlupa under Re
District No. 34, Revenue Region 4B2, Makati, Metro Manila. This Order is issued to implement
revised zonal values for land and as shown in Annex "A" hereof to be used in computing any inter
revenue tax.
In case the gross selling price or the market value as shown in the schedule of values of the
Provincial or Municipal Assessor is higher than the zonal value established herein, such values
shall be used as basis for computing the internal revenue tax.
RECCOMENDED BY:
CLASSIFICATION LEGEND :
BARANGAY: ILAYA
--------------------------------- --------------------------------- ------------------- -------------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------- --------------------------------- ------------------- -------------------
REAL ST QUIRINO AVE CR 2,250.00
SAN FRANCISCO QUIRINO AVE RR 800.00
SAN JOSE QUIRINO AVE RR 800.00
TALON II PVT UNDEVELOPED RR 650.00
ALL OTHER STREETS RR 600.00
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS
BARANGAY: ZAPOTE
--------------------------------- --------------------------------- ------------------- -------------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------- --------------------------------- ------------------- -------------------
FATIMA SUBD SANTOS VILLAGE RR 900.00
SANTOS VILLAGE VERGONVILLE SUBD RR 1,000.00
ZAPOTE PROPER MANILA SOUTH RD CR 2,500.00
CONDOMINIUMS
--------------------------------- --------------------------------- ------------------- -------------------
CLASSI- 2nd REV.
CONDO/THOUSE VICINITY FICATION ZV/SQ.M.
--------------------------------- --------------------------------- ------------------- -------------------
CASIMIRO TOWNHOUSES GOLDEN GATE RC 7,500.00
ITALIA 500 RC 10,000.00
PAMPLONA PROPER ALONG MLA SOUTH RD RC 6,000.00
URCI TOWNHOUSES EMAPALICO HOMES RC 7,500.00
ZAPOTE ALABANG ROAD GOLDEN GATE RC 6,000.00
================ ================ ========= =========
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS
3. DIVISION OF A BARANGAY.
4. COMMERCIAL.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL
REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGES, OR
OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN LAS PINAS CLASSIFIED AS CAPITAL
ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONAL SALES,
BY INDIVIDUALS, ESTATES AND TRUSTS, SHALL BE TAXED AT THE RATE OF 5% BASED ON
THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES
HEREIN ESTABLISHED.
I-3/fet
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
MANILA
SUBJECT: AMENDMENT TO DEPARTMENT ORDER NO. 85-87 DATED JUNE 15, 1987 IMPLEMENTING
THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE MUNICIPALITY OF PARANAQUE,
LAS PINAS AND MUNTINLUPA FOR INTERNAL REVENUE TAX PURPOSES.
Section 16 (e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes the
Commissioner of Internal Revenue to divide the Philippines into different zones or areas and determine
for internal revenue tax purposes, the fair market value of the real properties located in each zone or
area upon consultation with competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has revised the zonal values
of real properties located in Paranaque, Las Pinas and Muntinlupa, under Revenue District No. 34.
This Order is issued to implement upgraded zonal values for land and zonal values for land and improvements
in the case of condominiums in the Municipality of Paranaque, Las Pinas and Muntinlupa as shown in Annex
"A" hereof to be used in computing any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of values of the
Provincial or City Assessors is higher than the zonal value established herein, such values shall be used as
basis for computing the internal revenue tax.
RECOMMENDED BY:
DO No. 1-89
BARANGAY: PILAR VILLAGE Effect.date 10-Mar-89
---------------------------------- ---------------------------------- ------------------- ------------------------
CLASSI- 1st REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------- ---------------------------------- ------------------- ------------------------
ALL OTHER PROPERTIES GP 275.00
I-3/fet
Republic of the Phillipines
Ministry of Finance
Manila
DEPARTMENT ORDER NO. 85-87
June 15, 1997
Section 16 (e) of the Tax Code, as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones
or areas and determine for internal revenue tax purposes, the fair market value of the real
properties located in each zone or area upon consultation with competent appraisers.
In case the gross selling price or the market value as shown in the schedule of valu
of the Provincial or City Assessors is higher than the zonal value established herein, such values
shall be used as basis for computing the internal revenue tax.
RECOMMENDED BY:
CLASSIFICATION LEGEND
Where in the approved listing of zonal values, no zonal value has been prescribed
for a paticular other classification of real property, the zonal value prescribed for the
same class of real property located in the adjacent barangay of similar conditions
shall be used.
Where a street in any barangay does not appear in the list of streets with
approved zonal land values, the approved zonal values of lands with the same
classification in other streets within the same vicinity in the barangay shall apply.
4. Division of a barangay.
In the event that an existing barangay is divided into two or more barangays,
the zonal values prescribed for the existing barangay shall be used for the newly
created barangay.
5. The zonal values established herein shall apply in computing all internal revenue
taxes provided that the capital gains tax from sales, exhanges, or other dispositions
of real property located in Muntinlupa, Las Piñas, and Parañaque classified as capital
assets, including "pacto de retro" sales and other forms of conditional sales, by
individuals, estates and trusts, shall be taxed at the rate of 5% based on the gross
selling price, if the consideration is higher than the zonal values herein established.
Provided however that the value of the property to be used in computing all
internal revenue taxes shall be (1) the fair market value as determined by the
Commisioner of Internal Revenue (i.e zonal values) or (2) the fair market value as
shown in the schedule of values of the Provincial and City Assessors, whichever is
higher.
I-3/fet