Professional Documents
Culture Documents
RR 6 - MANILA
RDO No. 31 - Sta. Cruz, Manila is composed of the following Barangays:
Barangays: 206-212, Barangays: 219-220, Barangays: 223-226, Barangays: 249-267, Barangays: 297-305, Barangays: 310-365,
Barangays: 365-A-382 and Condominiums.
SUBJECT: IMPLEMENTATION OF THE REVISED SCHEDULE OF ZONAL VALUES OF REAL PROPERTIES IN THE CITY
NATIONAL CAPITAL REGION (5TH Revision), WITHIN THE JURISDICTION OF REVENUE DISTRICT OFFICE NO
STA. CRUZ, MANILA, FOR INTERNAL REVENUE TAX PURPOSES.
Section 4 of Republic Act No. 10963, otherwise known as the "Tax Reform for Acceleration and Inclusion
(TRAIN)", authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and shall, upon
mandatory consultation with competent appraisers both from private and public sectors, and with prior notice to affected taxpayers,
determine the fair market value of real properties located in each zone or area, subject to automatic adjustment once every three
(3) years through rules and regulations issued by the Secretary of Finance based on the current Philippine valuation standards.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real
properties in the City of Manila, National Capital Region (5th Revision), within the jurisdiction of Revenue District No. 31 - Sta. Cruz,
Manila, Revenue Region No. 6 - Manila City, after a public hearing was conducted on March 26, 2018 for the purpose. This Order
is issued to implement the revised 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.
(original signed)
CARLOS G. DOMINGUEZ
Secretary of Finance
RECOMMENDED BY:
(original signed)
CAESAR R. DULAY
Commissioner of Internal Revenue
DEFINITION OF TERMS
CLASSIFICATION LEGEND:
CODE CLASSIFICATION CODE CLASSIFICATION
RR Residential Regular GL Governmenrt Land
CR Comemrcial Regular GP General Purposes
RC Residential Condominium I Industrial
CC Commercial Condominium X Institutional
CL Cemetery Lot APD Area for Priority Development
A Agricultural PS Parking Slot
AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo Land
A2 Riceland Unirrigated A27 Peanut Land
A3 Upland A28 Soy beans Land
A4 Coco Land A29 Grape vineyard
A5 Citrus Land A30 Pepper Land
A6 Fishpond A31 Mineral Land
A7 Swamp A32 Non Metallic mineral Land
A8 Nipa Land A33 Coal Deposit
A9 Cotton Land A34 African Oil Land
A10 Cogon A35 Rubber Land
A11 Abaca Land A36 Forest Land/Timber Land
A12 Orchard A37 Horticultural Land
A13 Pineapple Land A38 Salt Beds
A14 Banana Land A39 Seashore
A15 Pasture Land A40 Resort
A16 Corn Land A41 Sandy/Stony
A17 Sugar Land A42 Prawn pond
A18 Tobacco Land A43 Sorghum
A19 Cacao A44 Ipil-ipil
A20 Lanzones A45 Kangkong
A21 Durian A46 Zarate
A22 Rambutan A47 Vegetable Land
A23 Mango A48 Coffee
A24 Mangrove A49 Mountainous / Hilly Areas
A25 Camote/Cassava A50 Other Agricultural Lands
Revenue Region No. 06 - Manila
Revenue District Office No. 31 - Sta. Cruz
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 60,000.00
HARVARD MANSION MAYHALIGUE RC 50,000.00
PS 40,000.00
Revenue Region No. 06 - Manila
Revenue District Office No. 31 - Sta. Cruz
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 60,000.00
S-TOWER JOSE ABAD SANTOS RC 50,000.00
PS 40,000.00
Revenue Region No. 06 - Manila
Revenue District Office No. 31 - Sta. Cruz
CC 60,000.00
20-UNIT RESIDENTIAL CONDO G ARANETA RC 50,000.00
PS 40,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 60,000.00
RAY BURTON MANSION SANCHEZ RC 50,000.00
PS 40,000.00
CC 60,000.00
SUPREME GARDEN RESIDENCES SANCHEZ RC 50,000.00
PS 40,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 60,000.00
BENAVIDEZ GARDEN CORP BENAVIDEZ RC 50,000.00
PS 40,000.00
CC 100,000.00
OXFORD PARKSUITES LA TORRE RC 80,000.00
PS 70,000.00
Revenue Region No. 06 - Manila
Revenue District Office No. 31 - Sta. Cruz
CC 60,000.00
CATHAY MANSION G MASANGKAY RC 50,000.00
PS 40,000.00
CC 60,000.00
RICHTOWN MAYHALIGUE RC 50,000.00
PS 40,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 60,000.00
BROADVIEW MAYHALIGUE RC 50,000.00
PS 40,000.00
CC 60,000.00
WHARTON PARK CONDO MAYHALIGUE RC 50,000.00
PS 40,000.00
Revenue Region No. 06 - Manila
Revenue District Office No. 31 - Sta. Cruz
CC 60,000.00
UNIT THIRTY TWO LA TORRE COR BENAVIDEZ RC 50,000.00
PS 40,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 60,000.00
EMPIRE PLAZA CONDO G MASANGKAY RC 50,000.00
PS 40,000.00
CC 60,000.00
PEARL TOWERS CONDO G MASANGKAY RC 50,000.00
PS 40,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 60,000.00
ASIAN LEAF BUILDING 1 AGUILAR RC 50,000.00
PS 40,000.00
CC 60,000.00
ASIAN LEAF BUILDING 2 G MASANGKAY RC 50,000.00
PS 40,000.00
CC 60,000.00
BLUE DIAMOND TOWER G MASANGKAY RC 50,000.00
PS 40,000.00
CC 60,000.00
MEILING DEVELOPMENT CORP AGUILAR RC 50,000.00
PS 40,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
ALVAREZ EXTENSION EST MAGDALENA-IPIL RR 30,000.00
DIZON IPIL-BAMBANG RR 30,000.00
IPIL QUIRICADA-DIZON CR 80,000.00
RR 50,000.00
QUIRICADA EST MAGDALENA-IPIL CR 80,000.00
RR 50,000.00
*BAMBANG IPIL-YAKAL CR 80,000.00
RR 50,000.00
**ALL OTHER STREETS CR
RR
*Newly identified street. Included in the proposed 5th revision of zonal valuation.
**All streets are identified in the 5th Revision, thus there is no Zonal Values for "ALL OTHER STREETS".
CC 60,000.00
GJC DIAMOND PLAZA IPIL/DIZON RC 50,000.00
PS 40,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
BAHAMA ONGPIN COR T ALONZO CR 100,000.00
ESPELETA DE LAZARO-T ALONZO CR 120,000.00
S PADILLA (GANDARA) TETUAN-ONGPIN CR 240,000.00
ONGPIN T ALONZO-DE LAZARO CR 240,000.00
T ALONZO ONGPIN-DELA REINA CR 180,000.00
TETUAN GANDARA-T ALONZO CR 120,000.00
*ALL OTHER STREETS CR
*All streets are identified in the 5th Revision, thus there is no Zonal Values for "ALL OTHER STREETS".
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 80,000.00
SOLER TOWER ZACATEROS RC 60,000.00
PS 50,000.00
CC 60,000.00
ALONZO MANSION T ALONZO RC 50,000.00
PS 40,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 80,000.00
ALONZO TOWER T ALONZO RC 60,000.00
PS 50,000.00
CC 60,000.00
MANDARIN SQUARE ONGPIN RC 50,000.00
PS 40,000.00
CC 100,000.00
ANCHOR SKYSUITES ONGPIN RC 80,000.00
PS 70,000.00
Revenue Region No. 06 - Manila
Revenue District Office No. 31 - Sta. Cruz
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 60,000.00
FUYONG ENTERPRISES ONGPIN RC 50,000.00
PS 40,000.00
CC 60,000.00
PRESTIGE TOWER ONGPIN RC 50,000.00
PS 40,000.00
CC 60,000.00
PRUDENCE MANSION FERNANDEZ/KIPUJA RC 50,000.00
PS 40,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
A REYES F TORRES-G PUYAT CR 150,000.00
BUSTOS STA CRUZ-RIZAL AVE CR 160,000.00
F TORRES G PUYAT-KATUBUSAN CR 150,000.00
G PUYAT RAON ONGPIN-RIZAL AVE CR 150,000.00
KATUBUSAN RIZAL AVE-F TORRES CR 120,000.00
ONGPIN G PUYAT-RAON CR 240,000.00
PLAZA SANTA CRUZ ALL AROUND CR 180,000.00
RIZAL AVENUE DELA REINA-KATUBUSAN CR 150,000.00
RONQUILLO DELA REINA-RIZAL AVE CR 180,000.00
*CARRIEDO PLAZA STA CRUZ-RIZAL AVE CR 180,000.00
**ALL OTHER STREETS CR
*Newly identified street. Included in the proposed 5th revision of zonal valuation.
**All streets are identified in the 5th Revision, thus there is no Zonal Values for "ALL OTHER STREETS".
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
C M RECTO RIZAL AVE-F TORRES CR 180,000.00
F TORRES C M RECTO-KATUBUSAN CR 150,000.00
KATUBUSAN F TORRES-RIZAL AVE CR 120,000.00
RIZAL AVENUE KATUBUSAN-C M RECTO CR 150,000.00
SOLER F TORRES-RIZAL AVE CR 180,000.00
A REYES F TORRES-G PUYAT CR 150,000.00
*ALL OTHER STREETS CR
*All streets are identified in the 5th Revision, thus there is no Zonal Values for "ALL OTHER STREETS".
Revenue Region No. 06 - Manila
Revenue District Office No. 31 - Sta. Cruz
CC 80,000.00
LE MARBEN CLASSIC SAN BERNARDO RC 60,000.00
PS 50,000.00
CC 60,000.00
PARK TOWERS T MAPUA / F TORRES RC 50,000.00
PS 40,000.00
CC 60,000.00
SOLER CITIRISE BLDG SOLER RC 50,000.00
PS 40,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 80,000.00
CHATTEAU DE LORRAINE T MAPUA RC 60,000.00
PS 50,000.00
CC 100,000.00
AMAIA SKIES AVENIDA TOWER T MAPUA RC 80,000.00
PS 70,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
RC 60,000.00
CST CITIHOMES CONDO MILAGROS CC 50,000.00
PS 40,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
ALVAREZ ESTERO LAZARO-MAPUA CR 80,000.00
ESTERO LAZARO-MAPUA RR 50,000.00
BAMBANG MAPUA-ESTERO LAZARO CR 80,000.00
MAPUA-ESTERO LAZARO RR 50,000.00
MAKATA BAMBANG-S REYES RR 50,000.00
QUIRICADA LAZARO-RIZAL AVE CR 80,000.00
LAZARO-RIZAL AVE RR 50,000.00
S REYES (O'DONNELL) BAMBANG-ALVAREZ CR 110,000.00
BAMBANG-ALVAREZ RR 80,000.00
T MAPUA ALVAREZ-BAMBANG CR 110,000.00
ALVAREZ-BAMBANG RR 80,000.00
IPIL QUIRICADA-BAMBANG CR 50,000.00
*ALL OTHER STREETS CR
RR
*All streets are identified in the 5th Revision, thus there is no Zonal Values for "ALL OTHER STREETS".
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 60,000.00
GOODWAY DEVELOPMENT CONDO BAMBANG RC 50,000.00
PS 40,000.00
Revenue Region No. 06 - Manila
Revenue District Office No. 31 - Sta. Cruz
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 100,000.00
AVIDA TOWERS FELIX HUERTAS RC 80,000.00
PS 70,000.00
CC 100,000.00
CELADON PARK FELIX HUERTAS RC 80,000.00
PS 70,000.00
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
CC 60,000.00
MARUY MANSION YUSECO ST RC 50,000.00
PS 40,000.00
Revenue Region No. 06 - Manila
Revenue District Office No. 31 - Sta. Cruz
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
5TH REVISION
STREET/SUBDIVISION VICINITY CLASSIFICATI
ON ZV/SQ.M.
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY.
1.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT). THE ZONAL VALUE OF THE LAND
AND THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR
2.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL
BE GIVEN SEPARATE VALUES, i.e. ZONAL VALUES/ GROSS SELLING PRICE/FAIR MARKET
VALUE PER LATEST TAX DECLARATION WHICH EVER IS HIGHER AND, IN THE
ABSENCE OF ZONAL VALUATION. PROPERTY SHAL BE VALUED PURSUANT TO RAMO 2-91
B. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINES
CLASSIFIED AS COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED
VALUE SHALL BE ADDED THERETO.
C. ALL CONDOMINIUMS WERE ALREADY IDENTIFIED, THUS THERE ARE NO CONDOMINIUM TO BE CLASS
OTHER CONDOMINIUM" AS OF 5TH REVISION, DEVELOPER/OWNER OF THE CONDOMINIUM PROJECT
AFTER THE EFFECTIVITY OF THIS REVISION SHALL REQUEST FOR ASSIGNMENT OF ZONAL VALUES (
THE MEMBERS OF THE TECHNICAL COMMITTEE OF REAL PROPERTY VALUATION (TCRPV).
D. ZONAL VALUE FOR PENTHOUSE IS 110% OF THE CC, OR IN THE ABSENCE THEREOF, 110% OF THE
E. CONDOMINIUM UNITS LOCATED ON THE GROUND FLOOR SUBJECT TO ADDITIONAL (20%) TWENTY
OF THE ZONAL VALUATION.
THESE ARE AREAS FOR SCHOOL, HOSPITAL, GOVERNMENT AND CHURCHES. THE ZONAL VALUE
PRESCRIBED FOR ALL INSTITUTION SHALL BE THE COMMERCIAL VALUE WITHIN THE SAME BARA
AND STREET.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE
(i.e CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S AND DOCUMENTARY STAMPS TAXE
ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY, PROVIDED, THAT THE SAME IS
THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND
ASSESSORS (i.e LATEST TAX DECLARATION) AND (2.) THE GROSS SELLING PRICE AS SHOWN IN THE D
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
TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL
(i.e ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE
PROVINCIAL/ CITY/ MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
I-3/ams-1/30/19
Page 48
Section 16 (E) of the 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 from private
and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal
values of real properties (4th Revision) located in the City of Manila under the jurisdiction of
Revenue District Office No. 31 (Sta. Cruz), Revenue Region No. 6 (Manila) after public hearing
was conducted on August 7, 1997 for the purpose. This Order is issued to implement the revised
zonal values for land 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:
DEFINITION OF TERMS
CLASSIFICATION LEGEND:
(A) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND
THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR
(B) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE
GIVEN 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 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 ASSESSOR'S
(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.
1-3/ams-1/30/19
Page 100
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.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal
values of real properties (3rd revision) located in Sta. Cruz, Manila under the jurisdiction of
Revenue District Office No. 31 (Sta. Cruz), Revenue Region No. 6 (Manila) after public hearing
was conducted on December 19, 1995 for the purpose. This Order is issued to implement the
revised zonal values for land 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:
DEFINITION OF TERMS
GENERAL PURPOSE Rawland, undeveloped and underdeveloped area which has potential
for development into residential, commercial, industrial, institutional,
etc. must not be less than 5,000 square meters.
CLASSIFICATION LEGEND:
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.
1-3/ams-1/30/19
Page 157
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 from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal
values of real properties located in Binondo and Sta. Cruz under the jurisdiction of Revenue
District Office No. 23 (Binondo-Sta. Cruz) Revenue Region No. 4A (Manila) after public
hearing was conducted on December 2, 1992 for the purpose. This Order is issued to implement
the revised zonal values for land and improvement 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:
DEFINITION OF TERMS
CLASSIFICATION LEGEND:
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
MOUNT SAMAT ORION-RIZAL AVENUE RR 1,800.00
ORION SOLIS-MT SAMAT RR 1,800.00
RIZAL AVENUE MT SAMAT-SOLIS CR 16,250.00
SAMAL RIZAL AVE-ORION RR 1,800.00
SOLIS RIZAL AVE-ORION CR 2,450.00
RR 1,800.00
ALL OTHER STREETS CR 5,700.00
RR 1,800.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ALL OTHER STREETS CR 5,700.00
RR 1,800.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------- ---------------------------------- ------------------- -----------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
A VILLEGAS TAYUMAN ALMEDA-J A SANTOS CR 13,200.00
RR 4,300.00
ALMEDA TAYUMAN-TAYABAS CR 7,350.00
RR 2,650.00
JOSE ABAD SANTOS TAYUMAN-TAYABAS CR 13,000.00
TAYABAS J A SANTOS-ALMEDA CR 8,150.00
RR 3,750.00
ALL OTHER STREETS CR 7,350.00
RR 2,650.00
BARANGAY: 249 ZONE: 23
------------------------------------- ---------------------------------- ------------------- -----------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
ALMEDA VILLARUEL-YACAL CR 7,350.00
RR 2,650.00
A VILLEGAS TAYUMAN J A SANTOS-TECSON CR 13,200.00
RR 4,300.00
BIAK NA BATO VILLARUEL-YACAL RR 1,900.00
G SANTIAGO ALMEDA-TECSON RR 1,900.00
J A SANTOS VILLARUEL-TAYUMAN CR 13,150.00
TECSON YACAL-VILLARUEL RR 1,900.00
TINDALO VILLARUEL-YACAL RR 1,900.00
VILLARUEL TECSON-J A SANTOS RR 1,900.00
YACAL BIAK NA BATO-TECSON RR 3,150.00
ALL OTHER STREETS CR 7,350.00
RR 1,900.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------- ---------------------------------- ------------------- -----------------
ALMEDA QUIRICADA-VILLARUEL CR 7,350.00
QUIRICADA-VILLARUEL RR 2,650.00
QUIRICADA TECSON-ALMEDA CR 8,150.00
TECSON-ALMEDA RR 3,300.00
SAN NICOLAS ALMEDA-TECSON RR 1,900.00
TECSON VILLARUEL-QUIRICADA RR 1,900.00
TINDALO QUIRICADA-VILLARUEL RR 1,900.00
VILLARUEL ALMEDA-TECSON RR 1,900.00
ALL OTHER STREETS CR 7,350.00
RR 1,900.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
FERMIN T ESTERO DE MAGDALENA RR 1,900.00
G ARANETA J A SANTOS-F TUBERA RR 1,900.00
JOSE ABAD SANTOS M HIZON-BAMBANG CR 13,000.00
QUIRICADA ALMEDA-YACAL RR 3,300.00
ALMEDA-YACAL CR 8,150.00
SANCHEZ G ARANETA-BAMBANG RR 4,000.00
G ARANETA-BAMBANG CR 7,900.00
YAKAL QUIRICADA-ESTERO RR 1,900.00
ALL OTHER STREETS RR 1,900.00
CR 7,900.00
BARANGAY: 255 ZONE: 23
------------------------------------- ---------------------------------- ------------------- -----------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
QUIRICADA ESTERO DE MAGDALENA CR 8,150.00
RR 3,300.00
SAN NICOLAS YACAL-EST DE MAGDALENA RR 1,900.00
VILLARUEL YACAL-EST DE MAGDALENA RR 1,900.00
YACAL QUIRICADA-VILLARUEL RR 1,900.00
ALL OTHER STREETS CR 8,150.00
RR 1,900.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
BARANGAY: 258 ZONE: 23
------------------------------------- ---------------------------------- ------------------- -----------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
G SANTIAGO SAN NICOLAS-VILLARUEL RR 2,050.00
QUIRICADA YACAL-TECSON CR 8,150.00
RR 3,300.00
SAN NICOLAS TECSON-YACAL RR 1,900.00
TECSON QUIRICADA-VILLARUEL RR 2,050.00
VILLARUEL TECSON-YACAL RR 2,050.00
YACAL VILLARUEL-QUIRICADA RR 1,900.00
ALL OTHER STREETS CR 8,150.00
RR 1,900.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
G MASANGKAY MAYHALIGUE-DE LAZARO CR 16,500.00
RR 11,250.00
X 4,900.00
MAYHALIGUE DE LAZARO-MASANGKAY CR 11,550.00
RR 5,250.00
X 4,900.00
ALL OTHER STREETS CR 11,550.00
RR 5,250.00
X 4,900.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 5,800.00
G MASANGKAY BAMBANG-MAYHALIGUE CR 16,500.00
RR 11,250.00
MAYHALIGUE MASANGKAY-MAGDALENA CR 11,550.00
RR 5,250.00
ALL OTHER STREETS CR 9,600.00
RR 2,500.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
P RUIZ DELA BARCA J LUNA-ROSARIO CR 32,950.00
Q PAREDES ROSARIO DASMARINAS-P RUIZ CR 38,200.00
QUINIONES GANDARA-ONGPIN CR 34,150.00
T PINPIN GANDARA-CONDESA CR 34,550.00
ALL OTHER STREETS CR 17,500.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DANDIDES R REGENTE-MAGDALENA CR 13,250.00
REINA REGENTE DELA REINA-C M RECTO CR 31,300.00
SANCHEZ C M RECTO-SOLER CR 17,100.00
SOLER R REGENTE-MAGDALENA CR 21,950.00
ALL OTHER STREETS CR 13,250.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
SOLER DE LAZARO-T ALONZO CR 24,400.00
T ALONZO ZACATEROS-C M RECTO CR 28,450.00
ZACATEROS DE LAZARO-T ALONZO CR 19,500.00
ALL OTHER STREETS CR 17,100.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
A REYES F TORRES-G PUYAT CR 19,500.00
BUSTOS STA CRUZ-RIZAL AVE CR 32,500.00
F TORRES G PUYAT-KATUBUSAN CR 21,150.00
G PUYAT RAON ONGPIN-RIZAL AVE CR 27,650.00
KATUBUSAN RIZAL AVE-F TORRES CR 21,150.00
ONGPIN G PUYAT-RAON CR 48,750.00
PLAZA SANTA CRUZ ALL AROUND CR 32,500.00
RIZAL AVENUE DELA REINA-KATUBUSAN CR 27,500.00
RONQUILLO DELA REINA-RIZAL AVE CR 26,000.00
ALL OTHER STREETS CR 21,150.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 5,250.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 7,500.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ALL OTHER STREETS ALVAREZ-QUIRICADA CR 8,950.00
RR 5,650.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ALL OTHER STREETS CR 11,800.00
RR 5,250.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 7,500.00
ALL OTHER STREETS CR 8,950.00
RR 3,750.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
QUIRICADA-TAYUMAN RR 6,000.00
QUIRICADA IPIL-RIZAL AVE CR 8,950.00
IPIL-RIZAL AVE RR 5,650.00
RIZAL AVENUE TAYUMAN-BAMBANG CR 16,250.00
T MAPUA BAMBANG-ALVAREZ CR 13,450.00
BAMBANG-ALVAREZ RR 7,500.00
TAYUMAN IPIL-RIZAL AVE CR 12,200.00
IPIL-RIZAL AVE RR 7,500.00
ALL OTHER STREETS CR 8,950.00
RR 5,250.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------- ---------------------------------- ------------------- -----------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
FELIX HUERTAS MALABON-SAN LAZARO CR 16,250.00
RR 11,250.00
M HIZON SAN LAZARO-MALABON CR 8,950.00
RR 6,750.00
M NATIVIDAD SAN LAZARO-MALABON CR 14,650.00
RR 10,500.00
MALABON RIZAL AVE-FELIX HUERTAS CR 9,750.00
RR 6,400.00
OROQUIETA SAN LAZARO-MALABON CR 16,250.00
RR 11,250.00
RIZAL AVENUE SAN LAZARO-MALABON CR 16,250.00
SAN LAZARO FELIX HUERTAS-RIZAL AVE CR 9,750.00
RR 6,400.00
ALL OTHER STREETS CR 8,950.00
RR 6,000.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
OROQUIETA QUIRICADA-SAN LAZARO CR 16,250.00
RR 11,250.00
QUIRICADA FELIX HUERTAS-RIZAL AVE CR 8,950.00
RR 5,650.00
RIZAL AVENUE QUIRICADA-SAN LAZARO CR 16,250.00
SAN LAZARO RIZAL AVE-F HUERTAS CR 9,750.00
RR 6,400.00
ALL OTHER STREETS CR 8,938.00
RR 5,650.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 6,000.00
F HUERTAS TAYUMAN-CAMARINES CR 16,250.00
RR 11,250.00
M HIZON CAMARINES-TAYUMAN CR 8,950.00
RR 6,750.00
M NATIVIDAD CAMARINES-TAYUMAN CR 14,650.00
RR 10,500.00
OROQUIETA CAMARINES-TAYUMAN CR 16,250.00
RR 11,250.00
RIZAL AVENUE TAYUMAN-CAMARINES CR 16,250.00
TAYUMAN RIZAL AVENUE CR 12,200.00
RR 7,500.00
ALL OTHER STREETS X 6,500.00
CR 8,950.00
RR 6,000.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RIZAL AVENUE CAMARINES-TAYABAS CR 16,250.00
TAYABAS RIZAL AVE-F HUERTAS CR 8,950.00
RR 6,400.00
ALL OTHER STREETS CR 8,950.00
RR 6,000.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 5,250.00
F HUERTAS LAGUNA-ANTIPOLO CR 16,250.00
RR 11,250.00
LAGUNA F HUERTAS-SAN LAZARO CR 9,350.00
RR 5,650.00
ALL OTHER STREETS CR 8,150.00
RR 5,250.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ELIAS BECERRA-ARAGON CR 6,100.00
RR 3,750.00
PISTA CONSUELO-BECERRA RR 3,750.00
DIMASALANG-ARAGON CR 8,150.00
QUIROGA RR 4,500.00
BECERRA-QUIRICADA RR 3,750.00
VISION CR 6,100.00
ALL OTHER STREETS RR 3,750.00
CR 6,100.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 6,400.00
TOMAS MAPUA CAMARINES-TAYABAS CR 13,450.00
RR 7,500.00
ALL OTHER STREETS CR 8,950.00
RR 5,250.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
ANACLETO LAGUNA-ANTIPOLO CR 9,750.00
RR 5,250.00
BATANGAS RIZAL AVE-MAKATA CR 9,350.00
RR 6,750.00
LAGUNA MAKATA-RIZAL AVE CR 9,350.00
RR 5,650.00
MAKATA LAGUNA-ANTIPOLO RR 5,250.00
MISERICORDIA LAGUNA-ANTIPOLO CR 13,450.00
RR 7,500.00
RIZAL AVENUE LAGUNA-ANTIPOLO CR 16,250.00
ALL OTHER STREETS CR 9,350.00
RR 5,250.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
LAGUNA ESTERO LAZARO-IPIL CR 9,350.00
RR 5,650.00
TAYABAS IPIL-ESTERO LAZARO CR 8,950.00
RR 6,400.00
ALL OTHER STREETS CR 8,950.00
RR 4,500.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ALL OTHER STREETS CR 8,950.00
RR 6,000.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ANTIPOLO ISAGANI-L RIVERA CR 8,150.00
RR 5,250.00
CAVITE L RIVERA-ISAGANI CR 11,000.00
RR 8,500.00
ISAGANI CAVITE-ANTIPOLO RR 5,250.00
LEONOR RIVERA ANTIPOLO-CAVITE CR 8,950.00
RR 6,000.00
ALL OTHER STREETS CR 8,150.00
RR 4,500.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
AURORA BLVD CAVITE-BLUMENTRITT CR 16,250.00
CAVITE-BLUMENTRITT RR 12,000.00
CAVITE-BLUMENTRITT X 7,350.00
BLUMENTRITT CGH-DIMASALANG CR 11,000.00
CGH-DIMASALANG RR 6,750.00
CGH-DIMASALANG X 7,350.00
CAVITE DIMASALANG-ISAGANI CR 11,000.00
DIMASALANG-ISAGANI RR 8,500.00
DIMASALANG CGH-CAVITE CR 12,500.00
CGH-CAVITE RR 10,000.00
ELIAS CAVITE-AURORA BLVD CR 6,950.00
CAVITE-AURORA BLVD RR 4,500.00
ISAGANI CAVITE-BLUMENTRITT RR 5,250.00
KARAPATAN CAVITE-BLUMENTRITT RR 4,500.00
ALL OTHER STREETS CR 6,950.00
RR 4,500.00
X 7,350.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------- ---------------------------------- ------------------- -----------------
AURORA BLVD OROQUIETA-TAMBUNTING CR 16,250.00
RR 12,000.00
OROQUIETA AURORA BLVD-ZAMBALES CR 14,650.00
RR 7,500.00
TAMBUNTING R AVE-CHINESE CEM RR 4,500.00
ZAMBALES TAMBUNTING-F HUERTAS RR 5,250.00
ALL OTHER STREETS CR 8,125.00
RR 4,500.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 7,500.00
M HIZON A BLVD-ZAMBALES CR 8,950.00
RR 6,750.00
OROQUIETA A BLVD-ZAMBALES CR 14,650.00
RR 7,500.00
PAMPANGA A BLVD-ZAMBALES CR 10,600.00
RR 6,750.00
ZAMBALES OROQUIETA-F HUERTAS RR 5,250.00
ALL OTHER STREETS CR 8,950.00
RR 5,250.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
F HUERTAS BULACAN-TECSON CR 14,650.00
RR 7,500.00
M HIZON TECSON-BULACAN CR 8,950.00
RR 6,750.00
NATIVIDAD TECSON-BULACAN CR 14,650.00
RR 10,500.00
OROQUIETA TECSON-BULACAN CR 14,650.00
RR 7,500.00
RIZAL AVENUE TECSON-BULACAN CR 16,250.00
SAMPAGUITA TECSON-M HIZON RR 5,250.00
TECSON F HUERTAS-RIZAL AVE CR 10,200.00
RR 6,000.00
ALL OTHER STREETS CR 8,150.00
RR 5,250.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
GOODWAY BAMBANG RC 12,500.00
HILLCREST CONDOMINIUM 233 JUAN LUNA ST RC 12,500.00
KNOTS REALTY DEV AGUILAR RC 12,500.00
MANTEL ENTERP INC 1125 SOLER ST RC 12,500.00
PARK TOWER CONDOMINIUM F TORRES RC 12,500.00
PLAZA MORAGA MANSION PLAZA MORAGA RC 15,650.00
RAY BURTON 8738 P DE ROXAS RC 15,650.00
REGINA I REINA REGENTE RC 12,500.00
REGINA II REINA REGENTE RC 12,500.00
RICHTOWN RC 12,500.00
S T CONDOMINIUM RC 12,500.00
SOLER TOWER CONDOMINIUMSOLER RC 12,500.00
SANTA ELENA CONDOMINIUM 676 STA ELENA ST RC 12,500.00
STANDARD REALTY CORP ALVARADO ST RC 12,500.00
STATE INVEST CONDOMINIUM 233 JUAN LUNA RC 18,750.00
TYTANA CONDOMINIUM PLAZA L RUIZ RC 18,750.00
YUCHENGCO TOWER 500 C PAREDES RC 18,750.00
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
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 PROPERTY LOCATED IN
THE OTHER STREET/SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR
CONDITIONS SHALL BE USED; AND
a) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE
IMPROVEMENTS SHALL BE TREATED AS ONE; OR
b) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENTS SHALL BE GIVEN
SEPARATE VALUES;
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL
REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGE, OR OTHER
DISPOSITIONS OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO DE RETRO"
SALES AND OTHER FORMS OF CONDITIONAL SALES, BY INDIVIDUALS, ESTATE AND TRUSTS,
SHALL BE TAXED AT THE RATE OF FIVE PERCENT(5%) BASED ON GROSS SELLIING PRICE, IF THE
CONSIDERATION IS HIGHER THAT THE ZONAL VALUES HEREIN ESTABLISHED.
DEVELOPMENT
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
1-3/ams-1/30/19
Page 204
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 determined the zonal
values of real properties located in the Districts of Binondo and Sta. Cruz under Revenue
District No. 23, Revenue Region 4A, Manila. This Order is issued to implement revised
zonal values for land 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:
DEFINITION OF TERMS
CLASSIFICATION LEGEND:
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
SOLIS RIZAL AVE J A SANTOS CR 1,950.00
RR 1,440.00
ALL OTHER STREETS CR 4,550.00
RR 1,440.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CAVITE TINDALO T BUGALLON RR 1,920.00
IPIL ANTIPOLO T BUGALLON CR 2,665.00
RR 1,622.00
S REYES ODONNELL ANTIPOLO T BUGALLON RR 2,700.00
T MAPUA M CORDIA T BUGALLON ANTIPOLO CR 5,850.00
RR 2,100.00
TINDALO CAVITE T BUGALLON RR 1,440.00
T BUGALLON TINDALO ANTIPOLO RR 1,440.00
ALL OTHER STREETS CR 4,550.00
RR 1,440.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
A VILLEGAS TAYUMAN EST MAGDALENA-ALMEDA CR 10,530.00
RR 3,420.00
ALMEDA TAYUMAN-TAYABAS CR 5,850.00
RR 2,100.00
ALL OTHER STREETS CR 4,550.00
RR 2,100.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 3,300.00
NARICSA RIZAL LA TORRE ESTERO RR 2,160.00
SANCHEZ LA TORRE M HIZON CR 6,305.00
RR 3,180.00
ALL OTHER STREETS CR 3,250.00
RR 2,160.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 3,180.00
TINDALO QUIRICADA BAMBANG RR 1,500.00
ALL OTHER STREETS CR 5,850.00
RR 1,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
D.O. NO. D.O.#39-90
BARANGAY: 260 ZONE: 24 Effectivity Date 22-Sep-90
------------------------------------ --------------------------------- ------------------ -----------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
BENAVIDEZ C M RECTO LA TORRE CR 13,195.00
C M RECTO LA TORRE RR 9,000.00
CLARO M RECTO DE LAZARO MASANGKAY CR 18,200.00
G MASANGKAY C M RECTO LA TORRE CR 13,195.00
C M RECTO LA TORRE RR 9,000.00
LA TORRE MASANGKAY DE LAZARO CR 4,875.00
MASANGKAY DE LAZARO RR 3,600.00
LUZON MASANGKAY DE LAZARO CR 7,800.00
MASANGKAY DE LAZARO RR 4,320.00
ALL OTHER STREETS CR 4,875.00
RR 3,600.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------ --------------------------------- ------------------ -----------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
BENAVIDEZ LA TORRE G MASANGKAY CR 13,195.00
LA TORRE G MASANGKAY RR 9,000.00
G MASANGKAY LA TORRE DE LAZARO CR 13,195.00
LA TORRE DE LAZARO RR 6,000.00
LA TORRE MASANGKAY DE LAZARO CR 4,875.00
MASANGKAY DE LAZARO RR 3,600.00
ALL OTHER STREETS CR 4,875.00
RR 3,600.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 9,000.00
LA TORRE MAGDALENA MASANGKAY CR 4,875.00
RR 3,600.00
LUZON EST MAGDAL MASANGKAY CR 7,150.00
RR 4,320.00
ALL OTHER STREETS CR 4,875.00
RR 3,600.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ORIENTE NUEVA JUAN LUNA CR 25,025.00
PLAZA RUIZ DELA BARC ALL AROUND CR 26,325.00
REINA REGENTE DELA REINA J LUNA CR 25,025.00
T PINPIN DELA REINA CONDESA CR 25,025.00
VERONICA DELA REINA R REGENTE CR 24,375.00
ALL OTHER STREETS CR 11,050.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DASMARINAS J LUNA DELA REINA CR 27,300.00
DAVID NACIONAL DASMARINAS CR 27,950.00
ELOISA DAVID BANQUERO CR 27,430.00
ESCOLTA CR 27,950.00
JUAN LUNA NATIONAL DASMARINAS CR 23,400.00
M DEL BANCO NACIONAL DELA REINA J LUNA CR 20,475.00
MARQUINA S VICENTE DASMARINAS CR 27,950.00
MARTINEZ T PINPIN DAVID CR 27,300.00
NUEVA NATIONAL DASMARINAS CR 26,975.00
SAN VICENTE J LUNA T PINPIN CR 27,950.00
SODA M NACIONAL ESCOLTA CR 27,300.00
T PINPIN NACIONAL DASMARINAS CR 27,950.00
ALL OTHER STREETS CR 20,475.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
C M RECTO SANCHEZ G MASANGKAY CR 18,200.00
G MASANGKAY MAGDALEN SOLER RECTO CR 16,900.00
SANCHEZ ALVARADO C M RECTO CR 13,650.00
SOLER G MASANGKAY ALVARADO CR 17,550.00
TRONQUED MASANGKAY MAGDALENA CR 13,650.00
ALL OTHER STREETS CR 12,350.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
BERMUDA ESPELETA ONGPIN CR 11,700.00
ESPELETA T ALONZO T MAPUA CR 15,600.00
OBANDO T MAPUA BERMUDA CR 11,700.00
ONGPIN T ALONZO STA CRUZ CR 39,000.00
PILARICA T MAPUA BERMUDA CR 11,700.00
PLAZA SANTA CRUZ ONGPIN DELA REINA CR 32,500.00
T ALONZO DELA REINA ONGPIN CR 24,700.00
T MAPUA M CORDIA DELA REINA ONGPIN CR 14,950.00
TAMBAKAN DELA REINA ONGPIN CR 13,650.00
TETUAN T ALONZO T MAPUA CR 15,600.00
YEBANA DELA REINA ESPELETA CR 13,000.00
ALL OTHER STREETS CR 13,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ONGPIN RAON T MAPUA CR 39,000.00
SAN BERNARDO SOLER C M RECTO CR 17,550.00
SOLER F TORRES T ALONZO CR 19,500.00
T ALONZO SOLER C M RECTO CR 16,900.00
T MAPUA M CORDIA ONGPIN RAON CR 19,500.00
ALL OTHER STREETS CR 13,650.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
OROQUIETA D JOSE ZURBARAN CR 15,600.00
RIZAL AVENUE D JOSE ZURBARAN CR 18,200.00
V FUGOSO ZURBARAN RIZAL AVE M HIZON CR 12,350.00
ALL OTHER STREETS CR 9,100.00
RR 6,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
MAYHALIGUE F HUERTAS-P GUEVARRA CR 15,600.00
P GUEVARRA ZURBARAN-E REMIGIO CR 14,950.00
SULU ZURBARAN-E REMIGIO RR 5,400.00
V FUGOSO ZURBARAN A MENDOZA-F HUERTAS CR 12,350.00
ALL OTHER STREETS CR 9,425.00
RR 5,400.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------ --------------------------------- ------------------ -----------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
BAMBANG F HUERTAS P GUEVARRA CR 9,100.00
RR 6,300.00
E REMIGIO REQUESENS P GUEVARRA F HUERTAS CR 10,725.00
RR 6,000.00
FELIZ HUERTAS E REMIGIO BAMBANG CR 14,950.00
RR 9,000.00
P GUEVARRA BAMBANG E REMIGIO CR 14,950.00
SULU E REMIGIO BAMBANG RR 5,400.00
ALL OTHER STREETS CR 9,100.00
RR 5,400.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
BAMBANG RIZAL AVE OROQUIETA CR 9,100.00
RR 6,300.00
E REMIGIO REQUESENS OROQUIETA RIZAL AVE CR 10,725.00
RR 6,000.00
M NATIVIDAD BAMBANG ALVAREZ CR 13,000.00
RR 9,600.00
OROQUIETA BAMBANG REMIGIO CR 15,600.00
RIZAL AVE E REMIGIO BAMBANG CR 18,200.00
ALL OTHER STREETS CR 9,100.00
RR 6,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
ALVAREZ F HUERTAS OROQUIETA CR 7,150.00
F HUERTAS OROQUIETA RR 5,400.00
FELIX HUERTAS QUIRICADA ALVAREZ CR 13,000.00
QUIRICADA ALVAREZ RR 9,000.00
M HIZON ALVAREZ QUIRICADA CR 7,150.00
ALVAREZ QUIRICADA RR 5,400.00
OROQUIETA ALVAREZ QUIRICADA CR 13,000.00
ALVAREZ QUIRICADA RR 9,000.00
QUIRICADA OROQUIETA F HUERTAS CR 7,150.00
OROQUIETA F HUERTAS RR 4,500.00
ALL OTHER STREETS CR 7,150.00
RR 4,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
ALVAREZ ESTERO LAZARO MAPUA CR 7,150.00
ESTERO LAZARO MAPUA RR 4,800.00
BAMBANG MAPUA ESTERO LAZARO CR 9,100.00
MAPUA ESTERO LAZARO RR 6,300.00
MAKATA BAMBANG S REYES RR 4,200.00
QUIRICADA LAZARO RIZAL AVE CR 7,150.00
LAZARO RIZAL AVE RR 4,500.00
S REYES O'DONNELL BAMBANG ALVAREZ CR 11,700.00
BAMBANG ALVAREZ RR 6,600.00
T MAPUA ALVAREZ BAMBANG CR 10,725.00
ALVAREZ BAMBANG RR 6,000.00
ALL OTHER STREETS CR 7,150.00
RR 5,250.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 4,200.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ALL OTHER STREETS CR 7,800.00
RR 4,200.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 6,000.00
MAYHALIGUE T MAPUA RIZAL AVE CR 13,000.00
RR 8,400.00
RIZAL AVE MAYHALIGUE L DE VEGA CR 18,200.00
T MAPUA L DE VEGA MAYHALIGUE CR 10,725.00
RR 6,000.00
V FUGOSO ZURBARAN T MAPUA RIZAL AVE CR 11,050.00
RR 6,600.00
ALL OTHER STREETS CR 7,800.00
RR 4,200.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------ --------------------------------- ------------------ -----------------
A MENDOZA ANDALUCIA SAN LAZARO CR 14,950.00
RR 9,600.00
FELIX HUERTAS QUIRICADA SAN LAZARO CR 13,000.00
RR 9,000.00
KALIMBAS QUIRICADA SAN LAZARO RR 4,500.00
MILAGROS QUIRICADA SAN LAZARO RR 4,500.00
P GUEVARRA QUIRICADA SAN LAZARO CR 13,000.00
RR 9,000.00
QUIRICADA A MENDOA F HUERTAS CR 7,150.00
RR 4,500.00
SAN LAZARO F HUERTAS A MENDOZA CR 7,800.00
RR 5,100.00
SULU QUIRICADA SAN LAZARO RR 5,400.00
ALL OTHER STREETS CR 7,150.00
RR 4,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
GELINOS A MENDOZA LAONG LAAN RR 4,500.00
LANGIT MA CLARA LAONG LAAN RR 4,500.00
LAONG LAAN GOV FORBES ANDALUCIA CR 14,950.00
RR 9,600.00
MARIA CLARA ANDALUCIA GOV FORBES CR 7,800.00
RR 5,100.00
ALL OTHER STREETS CR 7,800.00
RR 4,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 9,000.00
LAGUNA RIZAL AVE F HUERTAS CR 7,475.00
RR 4,500.00
M HIZON BATANGAS LAGUNA CR 7,150.00
RR 5,400.00
M NATIVIDAD BATANGAS LAGUNA CR 11,700.00
RR 8,400.00
OROQUIETA BATANGAS LAGUNA CR 13,000.00
RR 9,000.00
RIZAL AVE BATANGAS LAGUNA CR 13,000.00
ALL OTHER STREETS CR 7,150.00
RR 4,875.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
F HUERTAS LAGUNA ANTIPOLO CR 13,000.00
RR 9,000.00
LAGUNA F HUERTAS SAN LAZARO CR 7,475.00
RR 4,500.00
ALL OTHER STREETS CR 7,475.00
RR 3,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
BARANGAY: 353 ZONE: 36 Effectivity Date 22-Sep-90
------------------------------------ --------------------------------- ------------------ -----------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
ANACLETO TAYUMAN CAMARINES CR 7,800.00
RR 4,200.00
CAMARINES IPIL RIZAL AVE CR 7,150.00
RR 4,800.00
IPIL TAYUMAN CAMARINES CR 7,150.00
RR 4,800.00
KUSANG LOOB TAYUMAN CAMARINES CR 8,125.00
RR 4,200.00
MAKATA TAYUMAN CAMARINES RR 4,200.00
RIZAL AVE CAMARINES TAYUMAN CR 13,000.00
S REYES ODONNELL TAYUMAN CAMARINES CR 11,700.00
RR 6,600.00
TAYUMAN RIZAL AVE IPIL CR 9,750.00
RR 6,000.00
TOMAS MAPUA TAYUMAN CAMARINES CR 10,725.00
RR 6,000.00
ALL OTHER STREETS CR 7,150.00
RR 4,200.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
CAMARINES EST LAZARO IPIL CR 7,150.00
RR 4,800.00
ESCALER CAMARINES TAYABAS RR 3,600.00
ILUSTRE CAMARINES TAYABAS RR 3,600.00
IPIL TAYABAS TAYUMAN CR 7,150.00
RR 4,800.00
PRECILLA CAMARINES IPIL RR 3,600.00
TAYABAS ESTERO LAZARO IPIL CR 7,150.00
RR 5,100.00
TAYUMAN IPIL ESTERO LAZARO CR 9,750.00
RR 6,000.00
YACAL CAMARINES TAYABAS RR 3,600.00
ALL OTHER STREETS CR 7,150.00
RR 3,600.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 4,200.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
LAGUNA IPIL MAKATA CR 7,475.00
RR 4,500.00
MAKATA LAGUNA BATANGAS RR 4,200.00
S REYES ODONNELL LAGUNA ANTIPOLO CR 11,700.00
RR 6,600.00
ALL OTHER STREETS CR 7,150.00
RR 4,200.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
BARANGAY: 363 ZONE: 37 Effectivity Date 22-Sep-90
------------------------------------ --------------------------------- ------------------ -----------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
BLUMENTRITT P GUEVARRA RIZAL AVE CR 9,100.00
RR 5,400.00
CAVITE RIZAL AVE P GUEVARRA CR 8,775.00
RR 6,780.00
F HUERTAS BLUMENTRITT CAVITE CR 13,000.00
RR 9,000.00
M HIZON BLUMENTRITT CAVITE CR 7,150.00
RR 5,400.00
M NATIVIDAD BLUMENTRITT CAVITE CR 11,700.00
RR 8,400.00
OROQUIETA BLUMENTRITT CAVITE CR 13,000.00
RR 9,000.00
RIZAL AVE BLUMENTRITT CAVITE CR 13,000.00
SULU BLUMENTRITT CAVITE RR 4,800.00
ALL OTHER STREETS CR 7,150.00
RR 4,800.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RR 5,400.00
FELIX HUERTAS ANTIPOLO BLUMENTRITT CR 13,000.00
RR 9,000.00
M HIZON ANTIPOLO BLUMENTRITT CR 7,150.00
RR 5,400.00
SULU BLUMENTRITT ANTIPOLO RR 4,800.00
ALL OTHER STREETS CR 6,500.00
RR 4,200.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
L RIVERA M HIZON RR 6,780.00
FELIX HUERTAS CAVITE TECSON CR 13,000.00
CAVITE TECSON RR 9,000.00
KALIMBAS BLUMENTRITT TECSON CR 7,150.00
BLUMENTRITT TECSON RR 4,200.00
LEONOR RIVERA TECSON CAVITE CR 7,150.00
TECSON CAVITE RR 4,800.00
M HIZON CAVITE TECSON CR 7,150.00
CAVITE TECSON RR 5,400.00
P GUEVARRA CAVITE TECSON CR 13,000.00
CAVITE TECSON RR 9,600.00
SULU CAVITE TECSON RR 4,800.00
TECSON M HIZON L RIVERA CR 8,125.00
M HIZON L RIVERA RR 4,800.00
ALL OTHER STREETS CR 7,150.00
RR 4,200.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------ --------------------------------- ------------------ -----------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
ANDRADE CAVITE BLUMENTRITT RR 3,600.00
BLUMENTRITT L RIVERA ISAGANI CR 9,100.00
RR 5,400.00
CAVITE ISAGANI L RIVERA CR 8,775.00
RR 6,780.00
ISAGANI TECSON TIAGO RR 4,200.00
LEONOR RIVERA CAVITE TECSON CR 7,150.00
RR 4,800.00
TECSON L RIVERA ISAGANI CR 8,125.00
RR 4,800.00
ALL OTHER STREETS CR 7,150.00
RR 3,600.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ISAGANI CAVITE BLUMENTRITT RR 4,200.00
KARAPATAN CAVITE BLUMENTRITT RR 3,600.00
ALL OTHER STREETS CR 5,525.00
RR 3,600.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
AURORA BLVD TECSON P GUEVARRA CR 13,000.00
RR 9,600.00
KALIMBAS A BLVD CHINESE CEM CR 6,500.00
RR 3,600.00
LEONOR RIVERA A BLVD CHINESE CEM CR 6,500.00
RR 4,200.00
P GUEVARRA A BLVD CHINESE CEM CR 11,700.00
RR 6,600.00
ALL OTHER STREETS CR 6,500.00
RR 3,600.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
AURORA BLVD P GUEVARRA TECSON CR 13,000.00
RR 9,600.00
TECSON A BLVD P GUEVARRA CR 8,125.00
RR 4,800.00
P GUEVARRA TECSON AURORA BLVD CR 11,700.00
RR 6,600.00
KALIMBAS TECSON AURORA BLVD CR 6,500.00
RR 3,600.00
LEONOR RIVERA TECSON AURORA BLVD CR 6,500.00
RR 4,200.00
ALL OTHER STREETS CR 6,500.00
RR 3,600.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ALL OTHER STREETS CR 6,500.00
RR 4,200.00
BARANGAY: CONDOMINIUMS
------------------------------------ --------------------------------- ------------------ -----------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------ --------------------------------- ------------------ -----------------
SOLER TOWER CONDO SOLER STREET RC 10,000.00
ALONSO MANSION ALONZO STREET RC 10,000.00
PARK TOWER CONDO F TORRES ST RC 10,000.00
ESCOLTA TWIN TOWER ESCOLTA MANILA RC 17,500.00
FEDERAL TOWER MUELLE DE BINONDO RC 17,500.00
KNOTS REALTY DEV AGUILAR STREET RC 10,000.00
REGINA I REINA REGENTE RC 12,500.00
REGINA II REINA REGENTE RC 12,500.00
FEDERAL HOMES PLAZA L RUIZ RC 12,500.00
STANDARD REALTY CORP ALVARADO STREET RC 10,000.00
PLAZA MORAGA MANSION PLAZA MORAGA ST RC 12,500.00
A & T BUILDING ESCOLTA MANILA RC 15,000.00
BELTON REALTY CORP REINA REGENTE RC 12,500.00
HILLCREST CONDO 233 JUAN LUNA ST RC 10,000.00
MANFEL ENTERP INC 1125 SOLER ST RC 10,000.00
SANTA ELENA CONDO 676 STA ELENA ST RC 10,000.00
STATE INVES'T CONDO 233 JUAN LUNA RC 15,000.00
YUCHENGCO TOWER 500 Q PAREDES ST RC 15,000.00
RAY BURTON 8737 P DE ROXAS ST RC 12,500.00
BENAVIDEZ GARDEN BENAVIDEZ STREET RC 10,000.00
GIOK HAN DIONISIO 1140 AGUILAR ST RC 10,000.00
Page 249
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
GOODWAY BAMBANG STREET RC 10,000.00
RICHTOWN RC 10,000.00
CITY RISER CONDO SOLER STREET RC 10,000.00
S. T. CONDO RC 10,000.00
TYTANA CONDO PLAZA L RUIZ RC 15,000.00
================== ================= ========= ========
WHERE IN THE APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATION OF REAL
PROPERTY), NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATIONS, THE ZONAL
VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN THE ADJACENT
BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.
3. DIVISION OF A BARANGAY.
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDIED INTO TWO OR MORE BARANGAYS, THE
ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED
BARANGAY.
4. COMMERCIAL.
ALL REAL PREPERTIES, 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.
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY
THE HOUSING AND LAND USE REGULATORY BOARD (HLRUB). IF IT IS UTI LIZED FOR SOCIAL HOUSING,
IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY E.G. PRESIDENTIAL
COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
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 BINONDO-STA CRUZ 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
COMMISSIONER 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.
1-3/ams-1/30/19
Page 251
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 determined the zonal
values of real properties located in the Districts of Binondo and Sta. Cruz under RDO No. 23,
Revenue Region 4-A, Manila, after a public hearing conducted thereon for the purpose
Order is issued to implement zonal values for land 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:
DEFINITION OF TERMS
CLASSIFICATION LEGEND:
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
SOLIS J A SANTOS-LICO CR 1,500.00
SOLIS J A SANTOS-LICO RR 1,200.00
ALL OTHER STREETS CR 3,500.00
ALL OTHER STREETS RR 1,200.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
BALDWIN ANTIPOLO-CAVITE RR 1,350.00
CAVITE TINDALO-T BUGALLON RR 1,600.00
IPIL ANTIPOLO-T BUGALLON CR 2,050.00
IPIL ANTIPOLO-T BUGALLON RR 1,350.00
S REYES (ODONNELL) ANTIPOLO-T BUGALLON RR 2,250.00
T MAPUA (M'CORDIA) T BUGALLON-ANTIPOLO CR 4,500.00
T MAPUA (M'CORDIA) T BUGALLON-ANTIPOLO RR 1,750.00
TINDALO CAVITE-T BUGALLON RR 1,200.00
TORRES BUGALLON TINDALO-ANTIPOLO RR 1,200.00
ALL OTHER STREETS CR 3,500.00
ALL OTHER STREETS RR 1,200.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
WEST - JOSE ABAD SANTOS (FR C M RECTO TO TAYUMAN)
EAST - ESTERO DE MAGDALENA (FR TAYUMAN TO C M RECTO)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
VILLARUEL J A SANTOS-ALMEDA RR 1,250.00
ALL OTHER STREETS CR 4,500.00
ALL OTHER STREETS RR 1,250.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
BARANGAY: 259 ZONE: 23 Effectivity Date 20-Jun-89
------------------------------------- ---------------------------------- ------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
ALVARADO EXT C M RECTO-LA TORRE CR 5,600.00
ALVARADO EXT C M RECTO-LA TORRE RR 2,900.00
C M RECTO MAGDALENA-J A SANTOS CR 14,000.00
JOSE ABAD SANTOS C M RECTO-LA TORRE CR 10,000.00
LA TORRE J A SANTOS-ESTERO CR 2,500.00
LA TORRE J A SANTOS-ESTERO RR 2,000.00
NARCISA RIZAL C M RECTO-LA TORRE RR 2,050.00
PADRE ALGUE J A SANTOS-MAGDALENA CR 8,625.00
PADRE ALGUE J A SANTOS-MAGDALENA RR 5,000.00
SANCHEZ C M RECTO-LA TORRE CR 5,600.00
SANCHEZ C M RECTO-LA TORRE RR 2,900.00
ALL OTHER STREETS CR 5,600.00
ALL OTHER STREETS RR 2,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
MAYHALIGUE DE LAZARO-MASANGKAY CR 7,100.00
MAYHALIGUE DE LAZARO-MASANGKAY RR 3,500.00
MAYHALIGUE DE LAZARO-MASANGKAY X 3,000.00
ALL OTHER STREETS CR 3,500.00
ALL OTHER STREETS RR 2,200.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ALL OTHER STREETS CR 3,750.00
ALL OTHER STREETS RR 1,650.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------- ---------------------------------- ------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
DASMARINAS M DEL BDO-J LUNA CR 21,000.00
ESTRAUDE M DEL BDO-J LUNA CR 7,500.00
INGRESO M DEL BDO-J LUNA CR 10,700.00
JUAN LUNA M BDO- M DEL NACIONAL CR 18,050.00
M DEL BANCO NACIONAL J LUNA-M DEL BDO CR 8,900.00
MUELLE DE BINONDO M NACIONAL-J LUNA CR 18,050.00
NIMFA M DEL BDO-J LUNA CR 10,700.00
PYREIRA M DE BDO-J LUNA CR 7,500.00
RENTAS M DEL BDO-J LUNA CR 10,700.00
SAN FERNANDO M DEL BDO-J LUNA CR 10,700.00
SAN GABRIEL M DEL BDO-J LUNA CR 10,700.00
ALL OTHER STREETS CR 8,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
DASMARINAS Q PAREDES-J LUNA CR 21,000.00
GANDARA DELA REINA-Q PAREDES CR 21,250.00
HORMIGA Q PAREDES-J LUNA CR 10,750.00
JUAN LUNA DASMARINAS-BARCA CR 20,000.00
NUEVA GANDARA-CONDESA CR 21,250.00
ONGPIN Q PAREDES-DELA REINA CR 30,000.00
PLAZA RUIZ (DELA BARCA) J LUNA-ROSARIO CR 20,250.00
Q PAREDES (ROSARIO) DASMARINAS-PLZ RUIZ CR 23,500.00
QUINIONES GANDARA-ONGPIN CR 21,000.00
T PINPIN GANDARA-CONDESA CR 21,250.00
ALL OTHER STREETS CR 10,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------- ---------------------------------- ------------------- -----------------
ALVARADO SANCHEZ-DELA REINA CR 9,500.00
C M RECTO R REGENTE-SANCHEZ CR 14,000.00
DADIDES R REGENTE-MAGDALENA CR 8,500.00
REINA REGENTE DELA REINA-C M RECTO CR 19,250.00
SANCHEZ C M RECTO-SOLER CR 10,500.00
SOLER R REGENTE-MAGDALENA CR 13,500.00
ALL OTHER STREETS CR 8,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
C M RECTO MASANGKAY-DE LAZARO CR 14,000.00
G MASANGKAY (MAGDALENA) SALAZAR-SOLER CR 13,000.00
GANDARA SOLE-DE LAZARO CR 19,500.00
ONGPIN DE LAZARO-SALAZAR CR 30,000.00
PIEDAD MASANGKAY-DE LAZARO CR 12,500.00
SALAZAR ONGPIN-G MAGSAYSAY CR 16,500.00
SOLER MASANGKAY-DE LAZARO CR 13,500.00
ALL OTHER STREETS CR 10,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
PILARICA T MAPUA-BERMUDA CR 9,000.00
PLAZA STA CRUZ ONGPIN-DELA REINA CR 25,000.00
T ALONZO DELA REINA-ONGPIN CR 19,000.00
T MAPUA (M' CORDIA) DELA REINA-ONGPIN CR 11,500.00
TAMBAKAN DELA REINA-ONGPIN CR 10,500.00
TETUAN T ALONZO-T MAPUA CR 12,000.00
YEBANA DELA REINA-ESPELETA CR 10,000.00
ALL OTHER STREETS CR 10,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
FERNANDEZ ZACATEROS-ONGPIN CR 14,000.00
KIPUJA T ALONZO-FERNANDEZ CR 10,500.00
ONGPIN FERNANDEZ-T ALONZO CR 30,000.00
T ALONZO ZACATEROS-ONGPIN CR 17,500.00
ZACATEROS T ALONZO-FERNANDEZ CR 12,000.00
ALL OTHER STREETS CR 10,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------- ---------------------------------- ------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
A MENDOZA (ANDALUCIA) CTRL MKT-RECTO AVE CR 13,500.00
C M RECTO AVE RECTO-DOROTEO JOSE CR 16,000.00
DOROTEO JOSE RIZAL AVE-OROQUIETA CR 12,000.00
OLD BILIBID OROQUIETA-A MENDOZA GL
OROQUIETA C M RECTO-D JOSE CR 12,000.00
RIZAL AVE RECTO-DOROTEO JOSE CR 14,000.00
ALL OTHER STREETS CR 12,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RIZAL AVENUE D JOSE-ZURBARAN CR 14,000.00
V FUGOSO (ZURBARAN) RIZAL AVE-M HIZON CR 9,500.00
ALL OTHER STREETS CR 7,000.00
ALL OTHER STREETS RR 5,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
V FUGOSO (ZURBARAN) A MENDOZA-F HUERTAS CR 9,500.00
ALL OTHER STREETS CR 7,250.00
ALL OTHER STREETS RR 4,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
BAMBANG F HUERTAS-P GUEVARRA CR 7,000.00
BAMBANG F HUERTAS-P GUEVARRA RR 5,250.00
E REMIGIO (REQUESENS) P GUEVARRA F HUERTAS CR 8,250.00
E REMIGIO (REQUESENS) P GUEVARRA F HUERTAS RR 5,000.00
FELIZ HUERTAS E REMIGIO-BAMBANG CR 11,500.00
FELIZ HUERTAS E REMIGIO-BAMBANG RR 7,500.00
P GUEVARRA BAMBANG-E REMIGIO CR 11,500.00
SULU E REMIGIO-BAMBANG RR 4,500.00
ALL OTHER STREETS CR 7,000.00
ALL OTHER STREETS RR 4,500.00
APD NO VALUE
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
BAMBANG RIZAL AVE-OROQUIETA CR 7,000.00
BAMBANG RIZAL AVE-OROQUIETA RR 5,250.00
E REMIGIO (REQUESENS) OROQUIETA-RIZAL AVE CR 8,250.00
E REMIGIO (REQUESENS) OROQUIETA-RIZAL AVE RR 5,000.00
M NATIVIDAD BAMBANG-ALVAREZ CR 10,000.00
M NATIVIDAD BAMBANG-ALVAREZ RR 8,000.00
OROQUIETA BAMBANG-E REMIGIO CR 12,000.00
RIZAL AVENUE E REMIGIO-BAMBANG CR 14,000.00
ALL OTHER STREETS CR 7,000.00
ALL OTHER STREETS RR 5,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
ALVAREZ F HUERTAS-OROQUIETA CR 5,500.00
ALVAREZ F HUERTAS-OROQUIETA RR 4,500.00
FELIX HUERTAS QUIRICADA-ALVAREZ CR 10,000.00
FELIX HUERTAS QUIRICADA-ALVAREZ RR 7,500.00
M HIZON ALVAREZ-QUIRICADA CR 5,500.00
M HIZON ALVAREZ-QUIRICADA RR 4,500.00
OROQUIETA ALVAREZ-QUIRICADA CR 10,000.00
OROQUIETA ALVAREZ-QUIRICADA RR 7,500.00
QUIRICADA OROQUIETA-F HUERTAS CR 5,500.00
QUIRICADA OROQUIETA-F HUERTAS RR 3,750.00
ALL OTHER STREETS CR 5,500.00
ALL OTHER STREETS RR 3,750.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
WEST - ESTERO DE LAZARO (LOPE DE VEGA TO TAYUMAN)
EAST - RIZAL AVE (FR TAYUMAN TO LOPE DE VEGA)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
V FUGOSO (ZURBARAN) S REYES-T MAPUA RR 5,500.00
ALL OTHER STREETS CR 7,000.00
ALL OTHER STREETS RR 3,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
T MAPUA MAYHALIGUE-E REMIGIO RR 5,000.00
ALL OTHER STREETS CR 6,000.00
ALL OTHER STREETS RR 3,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------- ---------------------------------- ------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
ANACLETO L DE VEGA-MAYHALIGUE CR 6,000.00
ANACLETO L DE VEGA-MAYHALIGUE RR 3,500.00
LOPE DE VEGA RIZAL AVE-T MAPUA CR 7,000.00
LOPE DE VEGA RIZAL AVE-T MAPUA RR 5,000.00
MAYHALIGUE T MAPUA-RIZAL AVE CR 10,000.00
MAYHALIGUE T MAPUA-RIZAL AVE RR 7,000.00
RIZAL AVE MAYHALIGUE-L DE VEGA CR 14,000.00
T MAPUA L DE VEGA-MAYHALIGUE CR 8,250.00
T MAPUA L DE VEGA-MAYHALIGUE RR 5,000.00
V FUGOSO (ZURBARAN) T MAPUA-RIZAL AVE CR 8,500.00
V FUGOSO (ZURBARAN) T MAPUA-RIZAL AVE RR 5,500.00
ALL OTHER STREETS CR 6,000.00
ALL OTHER STREETS RR 3,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------- ---------------------------------- ------------------- -----------------
FELIX HUERTAS MALABON-SN LAZARO CR 10,000.00
FELIX HUERTAS MALABON-SN LAZARO RR 7,500.00
M HIZON SAN LAZARO-MALABON CR 5,500.00
M HIZON SAN LAZARO-MALABON RR 4,500.00
M NATIVIDAD SAN LAZARO-MALABON CR 9,000.00
M NATIVIDAD SAN LAZARO-MALABON RR 7,000.00
MALABON RIZAL AVE-F HUERTAS CR 6,000.00
MALABON RIZAL AVE-F HUERTAS RR 4,250.00
OROQUIETA SAN LAZARO-MALABON CR 10,000.00
OROQUIETA SAN LAZARO-MALABON RR 7,500.00
RIZAL AVE SAN LAZARO-MALABON CR 10,000.00
SAN LAZARO F HUERTAS-RIZAL AVE CR 6,000.00
SAN LAZARO F HUERTAS-RIZAL AVE RR 4,250.00
ALL OTHER STREETS CR 5,500.00
ALL OTHER STREETS RR 4,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
OROQUIETA QUIRICADA-SN LAZARO RR 7,500.00
QUIRICADA F HUERTAS-RIZAL AVE CR 5,500.00
QUIRICADA F HUERTAS-RIZAL AVE RR 3,750.00
RIZAL AVE QUIRICADA-SN LAZARO CR 10,000.00
SAN LAZARO RIZAL AVE-F HUERTAS CR 6,000.00
SAN LAZARO RIZAL AVE-F HUERTAS RR 4,250.00
ALL OTHER STREETS CR 5,500.00
ALL OTHER STREETS RR 3,750.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
F HUERTAS TAYUMAN-CAMARINES CR 10,000.00
F HUERTAS TAYUMAN-CAMARINES RR 7,500.00
M HIZON CAMARINES-TAYUMAN CR 5,500.00
M HIZON CAMARINES-TAYUMAN RR 4,500.00
M NATIVIDAD CAMARINES-TAYUMAN CR 9,000.00
M NATIVIDAD CAMARINES-TAYUMAN RR 7,000.00
OROQUIETA CAMARINES-TAYUMAN CR 10,000.00
OROQUIETA CAMARINES-TAYUMAN RR 7,500.00
RIZAL AVE TAYUMAN-CAMARINES CR 10,000.00
TAYUMAN RIZAL-AVE CR 7,500.00
TAYUMAN RIZAL-AVE RR 5,000.00
TAYUMAN RIZAL-AVE X 4,000.00
ALL OTHER STREETS CR 5,500.00
ALL OTHER STREETS RR 4,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
FELIX HUERTAS TAYABAS-CAMARINES RR 7,500.00
M HIZON CAMARINES-TAYABAS CR 5,500.00
M HIZON CAMARINES-TAYABAS RR 4,500.00
M NATIVIDAD CAMARINES-TAYABAS CR 9,000.00
M NATIVIDAD CAMARINES-TAYABAS RR 7,000.00
OROQUIETA CAMARINES-TAYABAS CR 10,000.00
OROQUIETA CAMARINES-TAYABAS RR 7,500.00
RIZAL AVENUE CAMARINES-TAYABAS CR 10,000.00
TAYABAS RIZAL AVE-F HUERTAS CR 5,500.00
TAYABAS RIZAL AVE-F HUERTAS RR 4,250.00
ALL OTHER STREETS CR 5,500.00
ALL OTHER STREETS RR 4,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
A MENDOZA GOV FORBES ARAGON-CONSUELO CR 11,500.00
A MENDOZA GOV FORBES ARAGON-CONSUELO RR 8,000.00
ARAGON DIMASALANG-A MENDOZA CR 4,500.00
ARAGON DIMASALANG-A MENDOZA RR 4,000.00
BECERRA PISTA-DIMASALANG RR 3,000.00
DIMASALANG BEGERRA-ARAGON CR 10,000.00
DIMASALANG BEGERRA-ARAGON RR 8,000.00
ELIAS BEGERRA-ARAGON CR 3,750.00
ELIAS BEGERRA-ARAGON RR 2,500.00
PISTA CONSUELO-BECERRA RR 2,500.00
QUIROGA DIMASALANG-ARAGON CR 5,000.00
QUIROGA DIMASALANG-ARAGON RR 3,000.00
VISION BEGERRA-QUIRICADA RR 2,500.00
ALL OTHER STREETS CR 3,750.00
ALL OTHER STREETS RR 2,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CAMARINES RIZAL AVE-IPIL CR 5,500.00
CAMARINES RIZAL AVE-IPIL RR 4,000.00
IPIL CAMARINES-TAYABAS CR 5,500.00
IPIL CAMARINES-TAYABAS RR 4,000.00
KUSANG LOOB CAMARINES-TAYABAS CR 6,250.00
KUSANG LOOB CAMARINES-TAYABAS RR 3,500.00
MAKATA CAMARINES-TAYABAS RR 3,500.00
RIZAL AVE TAYABAS-CAMARINES CR 10,000.00
S REYES (ODONNELL) CAMARINES-TAYABAS CR 9,000.00
S REYES (ODONNELL) CAMARINES-TAYABAS RR 5,500.00
TAYABAS IPIL-RIZAL AVE CR 5,500.00
TAYABAS IPIL-RIZAL AVE RR 4,250.00
TOMAS MAPUA CAMARINES-TAYABAS CR 8,250.00
TOMAS MAPUA CAMARINES-TAYABAS RR 5,000.00
ALL OTHER STREETS CR 5,500.00
ALL OTHER STREETS RR 3,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ALL OTHER STREETS CR 5,500.00
ALL OTHER STREETS RR 3,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ALL OTHER STREETS RR 3,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
ALL OTHER STREETS CR 5,500.00
ALL OTHER STREETS RR 4,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
ANDRADE ANTIPOLO-CAVITE RR 3,000.00
ANTIPOLO ISAGANI-L RIVERA CR 5,000.00
ANTIPOLO ISAGANI-L RIVERA RR 3,500.00
CAVITE L RIVERA-ISAGANI CR 6,750.00
CAVITE L RIVERA-ISAGANI RR 5,650.00
ISAGANI CAVITE-ANTIPOLO RR 3,500.00
LEONOR RIVERA ANTIPOLO-CAVITE CR 5,500.00
LEONOR RIVERA ANTIPOLO-CAVITE RR 4,000.00
ALL OTHER STREETS CR 5,000.00
ALL OTHER STREETS RR 3,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
AURORA BLVD CAVITE-BLUMENTRITT CR 10,000.00
AURORA BLVD CAVITE-BLUMENTRITT RR 8,000.00
AURORA BLVD CAVITE-BLUMENTRITT X 4,500.00
BLUMENTRITT CGH-DIMASALANG CR 6,750.00
BLUMENTRITT CGH-DIMASALANG RR 4,500.00
BLUMENTRITT CGH-DIMASALANG X 4,500.00
CAVITE DIMASALANG-ISAGANI CR 6,750.00
CAVITE DIMASALANG-ISAGANI RR 5,650.00
DIMASALANG CGH-CAVITE CR 10,000.00
DIMASALANG CGH-CAVITE RR 8,000.00
ELIAS CAVITE-AURORA BLVD CR 4,250.00
ELIAS CAVITE-AURORA BLVD RR 3,000.00
ISAGANI CAVITE-BLUMENTRITT RR 3,500.00
KARAPATAN CAVITE-BLUMENTRITT RR 3,000.00
ALL OTHER STREETS CR 4,250.00
ALL OTHER STREETS RR 3,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
AURORA BLVD OROQUIETA-TAMBUNTING CR 10,000.00
AURORA BLVD OROQUIETA-TAMBUNTING RR 8,000.00
OROQUIETA AURORA BLVD-ZAMBALES CR 9,000.00
OROQUIETA AURORA BLVD-ZAMBALES RR 5,000.00
TAMBUNTING R AVE-CHINESE CEM RR 3,000.00
ZAMBALES TAMBUNTING-F HUERTAS RR 3,500.00
ALL OTHER STREETS CR 5,000.00
ALL OTHER STREETS RR 3,000.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
------------------------------------- ---------------------------------- ------------------- -----------------
AURORA BLVD F HUERTAS-OROQUIETA CR 10,000.00
AURORA BLVD F HUERTAS-OROQUIETA RR 8,000.00
F HUERTAS ZAMBALES-AURORA BLVD CR 9,000.00
F HUERTAS ZAMBALES-AURORA BLVD RR 5,000.00
M HIZON AURORA BLVD-ZAMBALES CR 5,500.00
M HIZON AURORA BLVD-ZAMBALES RR 4,500.00
OROQUIETA AURORA BLVD-ZAMBALES CR 9,000.00
OROQUIETA AURORA BLVD-ZAMBALES RR 5,000.00
PAMPANGA AURORA BLVD-F HUERTAS CR 6,500.00
PAMPANGA AURORA BLVD-F HUERTAS RR 4,500.00
ZAMBALES OROQUIETA-F HUERTAS RR 3,500.00
ALL OTHER STREETS CR 5,500.00
ALL OTHER STREETS RR 3,500.00
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------- ---------------------------------- ------------------- -----------------
BULACAN RIZAL AVE-F HUERTAS CR 5,000.00
BULACAN RIZAL AVE-F HUERTAS RR 3,500.00
F HUERTAS BULACAN-TECSON CR 9,000.00
F HUERTAS BULACAN-TECSON RR 5,000.00
M HIZON TECSON-BULACAN CR 5,500.00
M HIZON TECSON-BULACAN RR 4,500.00
NATIVIDAD TECSON-BULACAN CR 9,000.00
NATIVIDAD TECSON-BULACAN RR 7,000.00
OROQUIETA TECSON-BULACAN CR 9,000.00
OROQUIETA TECSON-BULACAN RR 5,000.00
RIZAL AVE TECSON-BULACAN CR 10,000.00
SAMPAGUITA TECSON-M HIZON RR 3,500.00
TECSON F HUERTAS-RIZAL AVE CR 6,250.00
TECSON F HUERTAS-RIZAL AVE RR 4,000.00
ALL OTHER STREETS CR 5,000.00
ALL OTHER STREETS RR 3,500.00
WHERE IN THE APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS OF REAL
PROPERTY), NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATIONS, THE ZONAL
VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN THE ADJACENT
BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.
Page 297
RDO NO. 31 - STA. CRUZ (Formerly RDO NO. 23 - BINONDO- STA CRUZ)
2. NO PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.
3. DIVISION OF A BARANGAY.
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDIED INTO TWO OR MORE BARANGAYS, THE
ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED
BARANGAY.
4. COMMERCIAL.
ALL REAL PREPERTIES, 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.
THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND 20% OF THE
ESTABLISHED VALUE SHALL BE ADDED THERETO.
THERE ARE 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 SOCIAL HOUSING,
IT SHALL BE CERTIFIED TO AS SUCH BY THE PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP).
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 BINONDO-STA. CRUZ 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
COMMISSIONER OF INTERNAL REVENUE (I.E., ZONAL VALUES) OR (2) THE FAIR MARKET VALUES AS
SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS, WHICHEVER IS
HIGHER.
1-3/ams-1/30/19