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NOTICE

RR 8 - MAKATI CITY
Pursuant to Revenue Administrative Order No. 2-2008 dated September 16, 2008, Revenue District Office (RDO) No. 53 - Las Pinas-Muntinlupa was splitted
into two (2); namely: RDO No. 53A - Las Piñas and RDO No. 53B - Muntinlupa City.
RDO No. 53A - Las Piñas City is composed of the following Barangays:
Almanza Uno, Almanza Dos, BF International/CAA, 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.

Schedules of Zonal Values per Department Order (DO) -


Effectivity Dates
DO No. Revision
From To
10-97 6th 2-May-97 Present
26-96 5th 9-May-96 1-May-97
114-95 4th 15-Oct-95 8-May-96
22-93 3rd 30-May-93 14-Oct-95
53-90 2nd 18-Nov-90 29-May-93
1-89 1st 10-Mar-89 17-Nov-90
85-87 Initial 1-Oct-87 9-Mar-89
ue District Office (RDO) No. 53 - Las Pinas-Muntinlupa was splitted

Uno, Manuyo Dos, Pamplona Uno, Pamplona Dos, Pamplona Tres,


Talon Singko and Zapote.

See Details on

Sheet 7 (DO 10-97)


Sheet 6 (DO 26-96)
Sheet 5 (DO 114-95)
Sheet 4 (DO 22-93)
Sheet 3 (DO 53-90)
Sheet 2 (DO 1-89)
Sheet 1 (DO 85-87)
Republic of the Philippines
DEPARTMENT OF FINANCE
Manila

DEPARTMENT ORDER NO. 10-97


OCTOBER 7, 1996

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF


REAL PROPERTIES IN THE MUNICIPALITIES OF LAS PINAS &
MUNTINLUPA UNDER REVENUE DISTRICT OFFICE NO. 53
(LAS PINAS-MUNTINLUPA), REVENUE REGION NO. 8
(MAKATI) FOR INTERNAL REVENUE TAX PURPOSES.

T O : All Internal Revenue Officers and Others Concerned.

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 (6th Revision) located in the Municipalities of Las
Pinas and Muntinlupa under the jurisdiction of Revenue District Office No. 53 (Las
Pinas-Muntinlupa), Revenue Region No. 8 (Makati City) after public hearing was
conducted on June 17, 1996 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 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.

This Order shall take effect immediately.

(Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance

RECOMMENDED BY:

(Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS

RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL


PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.

INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS


RICE, CORN, SUGARCANE, TOBACCO, etc. OR TO
PASTURING, DAIRYING, INLAND FISHING, SALT-MAKING
AND OTHER AGRICULTURAL USES INCLUDING TIMBERLAND
AND FOREST LAND.

GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA


WHICH HAS POTENCIAL FOR DEVELOPMENT INTO
RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ETC.

VICINITY - MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT


ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO
A STREET BEING LOCATED.

CLASSIFICATION LEGEND:

'RR' - RESIDENTIAL REGULAR 'I' - INDUSTRIAL

'RC' - RESIDENTIAL CONDOMINIUM 'X' - INTITUTIONAL

'CR' - COMMERCIAL REGULAR 'A' - AGRICULTURAL

'CC' - COMMERCIAL CONDOMINIUM 'APD' - AREA FOR


PRIORITY DEVELOPMENT
'GL' - GOVERNMENT LAND

'GP' - GENERAL PURPOSE


RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 10-97
BARANGAY: ALMANZA UNO Effect.date 2-May-97
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
ALMANZA PROPER MANILA SOUTH ROAD RR 3,800.00
BF EXEC VILL PHIL STD-ALMANZA RR 5,100.00
CASTILLO SUBD GOODYEAR SUBD RR 2,800.00
CREME INVESTMENT CORP RR 2,800.00
DONA JOSEFA SUBD. BF HOMES RR 3,500.00
DONA PURISIMA BF EXEC RR 3,600.00
F DELMONTE ST JOSEPH-ALMANZA RR 3,000.00
FRANCEL HOMES MANILA SOUTH ROAD RR 4,500.00
GONZALES CPMD REAL ST RR 2,750.00
GREAT PLAN DONA ALMANZA RR 3,650.00
LEONCIA SUBD BF HOMES RR 4,100.00
MANILA DOCTORS TIERRA HERMOSO RR 4,350.00
SEVENTEEN HOMES RR 3,200.00
ST. JOSEPH SUBD DBP RR 3,500.00
VERAVILLE BES GM ALMANZA RR 3,700.00
VILLANUEVA COMPOUND REAL STREET RR 2,950.00
ZAPOTE ALABANG ROAD WHOLE STRETCH CR 25,750.00
ALL OTHER STREETS RR 2,400.00
CR 15,400.00
GP 1,600.00

BARANGAY: ALMANZA DOS


---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
DONA JOSEFA SUBD BF HOMES RR 3,500.00
DBP VILLAGE BF HOMES ALMANZA RR 4,350.00
GLORIA CPD PILAR VILLAGE RR 4,000.00
GOODYEAR SUBD DBP VILL RR 3,500.00
TERESA PARK BF HOMES RR 3,800.00
TS CRUZ SUBD BF LAS PINAS RR 3,700.00
ALL OTHER STREETS RR 2,700.00
CR 5,000.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 10-97
BARANGAY: D. FAJARDO Effect.date 2-May-97
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
REAL ST QUIRINO AVE RR 3,000.00
QUIRINO AVE EXT CR 7,000.00
SAN FRANCISCO QUIRINO AVE RR 2,950.00
SAN JOSE QUIRINO AVE RR 2,950.00
TABON I LAS PINAS CHURCH RR 2,200.00
TRAMO INTERIOR MANUYO CEMETERY RR 2,200.00
ALL OTHER STREETS RR 2,450.00
CR 6,600.00
GP 1,000.00

BARANGAY: ELIAS ALDANA


---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
REAL ST QUIRINO AVE CR 7,600.00
SAN FRANCISCO QUIRINO AVE RR 2,500.00
SAN JOSE QUIRINO AVE RR 2,500.00
TABON II PRIVATE RAWLANDS RR 2,200.00
TRAMO QUIRINO AVE RR 2,200.00
ALL OTHER STREETS RR 1,900.00
CR 2,400.00
GP 1,000.00

BARANGAY: INTERNATIONAL VILLAGE


---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
BF EXEC IV, V PARAMOUNT SUBD RR 4,600.00
CAA SAN ANTONIO VAL 7 RR 4,300.00
CITADELLA RR 3,950.00
ALL OTHER STREETS RR 3,000.00
CR 5,500.00
GP 1,000.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 10-97
BARANGAY: MANUYO UNO Effect.date 2-May-97
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CITI HOMES RR 3,000.00
MEDINA CPD TRAMO RR 2,200.00
SULTANA ENTIRE PRIVATE UNDEVELOPED RR 2,500.00
ALL OTHER STREETS RR 1,900.00
CR 3,500.00
GP 1,600.00

BARANGAY: MANUYO DOS


---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
BF MARTINVILLE GATCHALIAN SUBD RR 3,650.00
CANAYNAY COURT DONA MATILDE SUBD RR 3,500.00
DONA MATILDE SUBD CANAYNAY COURT RR 3,400.00
GATCHALIAN SUBD MARTINVILLE SUBD RR 4,000.00
C GUEVARRA GATCHALIAN SUBD RR 4,200.00
ALL OTHER STREETS RR 1,900.00
CR 3,500.00
GP 1,000.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 10-97
BARANGAY: PAMPLONA UNO Effect.date 2-May-97
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
A BONIFACIO ALONG TUASON ROAD RR 2,400.00
ANACLETO BUENCAMINO RR 2,750.00
ARROW TEXTILE BALAGTAS SUBD RR 2,200.00
BALAGTAS DONA CRISTETA SUBD RR 2,200.00
BURGOS MANILA SOUTH ROAD RR 2,200.00
C NOBLEZA CPD PHILIPS RR 2,200.00
CHARLESTON TERRACE BF HOMES PH IV, RACLANGAN RR 5,900.00
CITADELLA SUBD TUNGTONG RR 5,130.00
CUEVAS CPD ALONG NATIONAL ROAD CR 13,300.00
CULASI MANILA SOUTH ROAD RR 5,600.00
DON ANGELO KING VILL TUNGTONG RR 5,500.00
GATCHALIAN R MEDINA TUNGTONG RR 4,400.00
GATCHALIAN SUBD P-3C TUNGTONG RR 4,400.00
GOMEZ MANILA SOUTH ROAD RR 2,000.00
HILABEL PAMPLONA ELEM SCHOOL RR 2,100.00
HONGKONG VILLAGE ALONG CAA ROAD, RACLANGAN RR 3,400.00
KAUNLARAN BALAGTAS RR 2,500.00
KAY MANARIGO MUNICIPAL HALL RR 3,000.00
MONARCK, INC. PHILIPS RR 3,650.00
PAMPLONA PARKS REMARVILLE SUBD RR 2,300.00
PATRICIA HOMES RR 2,500.00
PHILIPS PARK SUBD GREENVIEW RR 2,200.00
REMARVILLE 2 RR 2,550.00
SAN ISIDRO SUBD MANILA SOUTH ROAD RR 2,400.00
SIGNATURE HOMES RR 2,750.00
TERESA PARK SUBD RR 2,800.00
TUAZON SUBD SAN ISIDRO SUBD RR 2,200.00
WOODRIDGE TUNGTONG RR 5,650.00
ZAPOTE ALABANG ROAD PAMPLONA I CR 25,400.00
ALL OTHER STREETS CR 20,900.00
RR 2,000.00
GP 1,700.00

BARANGAY: PAMPLONA DOS


---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
PAMPLONA PARK SUBD REMARVILLE SUBD RR 2,850.00
PHILAM VILLE MANILA SOUTH ROAD RR 4,600.00
REMARVILLE SUBD PAMPLONA PARKS RR 3,400.00
STERLING LIFE PHILAM VILLAGE RR 3,600.00
ALL OTHER STREETS RR 2,600.00
CR 3,800.00
GP 1,600.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 10-97
BARANGAY: PAMPLONA TRES Effect.date 2-May-97
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CAMELLA HOMES 3, 4 ST JOSEPH SUBD RR 2,750.00
CASIMIRO I EMAPALICO RR 3,500.00
CITY LITE LOPE RR 3,000.00
GREENVIEW SUBD DONA CRISTETA SUBD RR 3,150.00
LAS PINAS III VERDANT ACRES RR 3,200.00
MANILA TIMES VILL PERPETUAL HELP RR 3,000.00
MANUELA SUBD MANILA SOUTH ROAD RR 3,200.00
CR 10,300.00
STA CRISTINA SUBD VERDANT ACRES RR 2,900.00
VERDANT ACRES SUBD DONA MANUELA SUBD RR 3,000.00
ZAPOTE ALBANG CR 21,600.00
2 REYVILLE ABC VERDANT ACRES RR 3,000.00
ALL OTHER STREETS RR 3,000.00
CR 10,700.00
GP 1,850.00

BARANGAY: PILAR VILLAGE


---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CAMELLA HOMES LAS PINAS RR 2,000.00
PILAR VILLAGE PHASE 1 & 2 RR 3,200.00
PILAR VILLAGE DONA PILAR AVE CR 5,000.00
PILAR VILLAGE PHASE 3 & 4 RR 3,350.00
PILAR VILLAGE PHASE 5 RR 2,550.00
ALL OTHER STREETS RR 2,850.00
CR 4,750.00
GP 1,900.00

BARANGAY: PULANGLUPA UNO Effect.date 2-May-97


---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
GABRIEL CPD PERPETUAL VILL RR 2,900.00
MANILA BAY HOMES RR 2,900.00
PERPETUAL VILL QUIRINO AVE RR 3,100.00
PULANGLUPA PRO QUIRINO AVE RR 3,450.00
REAL QUIRINO AVE RR 4,000.00
REAL PERPETUAL VILL CR 13,300.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 10-97
BARANGAY: PULANGLUPA DOS Effect.date 2-May-97
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
AIRMENS VILLAGE MARTIN VILLE RR 2,800.00
AZALEA HOMES MAPAYAPA VILL RR 2,600.00
BELISARIO CASIMIRO VILL RR 2,600.00
CAMELLA HOMES ST JOSEPH SUBD RR 2,500.00
CAMELLA II D V ST JOSEPH SUBD RR 4,650.00
CAMELLA VGV VERGONVILLE RR 2,900.00
LAS PINAS ROYALE CITADELLA RR 5,100.00
COUNTRY HOMES MAPAYAPA RR 3,000.00
DONA ISABELITA SUBD ST JOSEPH SUBD RR 2,300.00
DBP SUBD LOZADA CPD RR 2,550.00
MGHE LABOR UNION VILL RR 2,300.00
MAPAYAPA VILL TRAMO NAGA ROAD RR 2,400.00
MARTINVILLE AIRMENS VILL RR 2,300.00
MOUNT CREST SUBD ST JOSEPH SUBD RR 2,300.00
SAN ANTONIO V 7 MARTINVILLE RR 2,300.00
ST JOSEPH PARK GUINTO SUBD RR 2,300.00
VAAPH III MAPAYAPA VILL RR 2,800.00
VERGONVILLE GREENVIEW SUBD RR 2,500.00
CITADELLA RR 4,500.00
ALL OTHER STREETS RR 2,300.00
CR 3,500.00

BARANGAY: TALON UNO


---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CASIMIRO I C GOLDEN GATE RR 2,950.00
CRISMARCEL SUBD STA CECILIA VILL RR 2,650.00
DELA CRUZ CPD GOLDEN GATE RR 2,600.00
FESAN COURT CRISMARCEL SUBD RR 3,000.00
GRYMAR SUBD STA CECILIA RR 2,600.00
ST MARY'S SUBD CRISMARCEL SUBD RR 2,600.00
TALON PROPER STA CECILIA RR 3,800.00
VERAVILLE HOMES 4 RR 10,150.00
ALL OTHER STREETS RR 2,500.00
CR 3,800.00
GP 1,900.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 10-97
BARANGAY: TALON DOS Effect.date 2-May-97
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
AGUILAR CPD VAA II RR 2,500.00
BF RESORT I MOTHER EARTH SUBD RR 4,200.00
BF RESORT VILL MOTHER EARTH SUBD RR 4,200.00
MOTHER EARTH SUBD BF RESORT VILL RR 3,100.00
SAN BEDA HOMES MANILA SOUTH ROAD RR 2,600.00
STA CECILIA SUBD CRISMARCEL SUBD RR 3,700.00
VAA II MOTHER EARTH SUBD RR 3,700.00
ALL OTHER STREETS RR 2,550.00
CR 3,850.00
GP 2,100.00

BARANGAY: TALON TRES


---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
ADMIRAL PARK ARISTOCRAT SUBD RR 2,600.00
ARISTOCRAT SUBD ADMIRAL III IV RR 2,600.00
BAUTISTA CPD ADMIRAL SUBD RR 2,900.00
BAYANIHAN SUBD GOLDEN GATE SUBD RR 2,600.00
CARMENCITA VILL ADMIRAL IV RR 2,600.00
DONA PURISIMA BF HOMES RR 2,950.00
EMAPALICO HOMES CASIMIRO VILL RR 2,900.00
GOLDEN GATE SUBD SOUTH ROAD RR 2,850.00
PELAYO SUBD PARAMOUNT VILL RR 2,350.00
PARAMOUNT SUBD EMAPALICO HOMES RR 2,350.00
RAMOS CPD GOLDEN GATE SUBD RR 2,350.00
SOUTHLAND ADMIRAL SUBD RR 3,800.00
TALON GARDEN EMAPALICO HOMES RR 3,500.00
ZAPOTE ALABANG ROAD CECILES R MONWLK CR 19,900.00
ALL OTHER STREETS RR 2,200.00
CR 3,700.00
GP 1,900.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 10-97
BARANGAY: TALON CUATRO Effect.date 2-May-97
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
ANGELA VILL CAMELLA HOMES RR 2,900.00
CAMELLA HOMES I ST MICHAEL SUBD RR 3,350.00
HANSUYIN SUBD MOONWALK SUBD RR 2,800.00
HAPPYVILLE SUBD ANGELA VILL RR 3,000.00
HOLY FAMILY CAMELLA HOMES RR 2,600.00
MEDINA CPD MOONWALK SUBD RR 2,400.00
PAG-IBIG LAS PINAS EQUITABLE SUBD RR 2,400.00
PARAISO SUBD TALON VILL RR 2,600.00
SAN ANTONIO VILL. I TALON VILL RR 2,600.00
SIHANOUK SUBD ANGELA VILL RR 2,700.00
TALONG SUBD PARAISO SUBD RR 3,000.00
ALL OTHER STREETS RR 2,600.00
CR 3,700.00
GP 2,000.00

BARANGAY: TALON SINGKO


---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
C LEONCIA SUBD MIKESELL SUBD RR 2,400.00
DEL NOR SUBD MIKESELL SUBD RR 2,400.00
GOLDEN ACRES SUBD MOONWALK SUBD RR 2,400.00
GREENVALLEY MIKESELL SUBD RR 2,600.00
HERNANDEZ CPD MANILA DOCTORS VILL RR 2,600.00
METROCOR MOONWALK RR 2,400.00
MIKESELL SUBD DEL NOR SUBD RR 2,400.00
MOONWALK SUBD BF HOMES P-IV RR 2,500.00
RAINBOW VILL GOLDEN ACRES RR 2,400.00
SOLDIERS HILLS RAINBOW VILL RR 2,400.00
ST SCHOLASTICA MIKESELL SUBD RR 2,400.00
VAA - TH MARCOS ALVAREZ MANUELA SUBD. RR 2,100.00
VILLA LUNINGNING NEAR DONA LEONCIA RR 2,500.00
ALL OTHER STREETS RR 2,400.00
CR 3,800.00
GP 2,400.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 10-97
BARANGAY: ZAPOTE Effect.date 2-May-97
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
FATIMA SUBD SANTOS VILL RR 2,950.00
SANTOS VILL VERGONVILLE SUBD RR 4,000.00
ZAPOTE PROPER MANILA SOUTH ROAD RR 8,800.00
ALL OTHER STREETS RR 2,700.00
CR 12,600.00
GP 3,150.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 10-97
CONDOMINIUMS AND TOWNHOUSES (CCT)** LAS PINAS Effect.date 2-May-97
---------------------------------------- ---------------------------------------- ----------------------- -----------------
CLASSI- 6TH REV.
CONDO/THOUSE VICINITY FICATION ZV/SQ.M.
---------------------------------------- ---------------------------------------- ----------------------- -----------------
ANITO CON PROJ BLDG RC 17,300.00
BF HOMES DONAVILLE RC 17,300.00
BUCHINGHAM TOWNHOMES RC 17,300.00
CAMELLA HOMES LAS PINAS RC 12,800.00
CASIMIRO TOWNHOMES PULANGLUPA RC 14,000.00
CASIMIRO TOWNHOMES ZAPOTE ANNEX RC 11,300.00
CASIMIRO TOWNHOMES 2 RC 11,300.00
CASIMIRO TOWNHOUSES GOLDEN GATE RC 13,800.00
CHRISTIAN TOWNHOMES RC 19,900.00
COUNTRY WOODSCREW TOWNHOMES RC 19,900.00
CREME INVESTMENT CORP RC 12,600.00
FRANCEL REALTY & DEV CORP ALMANZA RC 17,800.00
ITALIA 500 RC 23,350.00
ITALIA PARK HOMES RC 17,200.00
KALIKASAN HOUSING BLDG RC 18,700.00
KALIKASAN HOUSING PROJ/ANITO RC 17,200.00
KASSEL TOWNHOMES 2 RC 17,200.00
LA SCOLA TOWNHOUSE RC 20,100.00
MACAMIR TOWERS RC 20,100.00
METROPOLITAN TOWNHOUSE I RC 17,200.00
PAMPLONA PROPER ALONG MIA ROAD RC 13,500.00
SAN MARINO TOWNHOMES RC 17,200.00
SEVENTEEN HOMES RC 17,800.00
SOUTHERN EXEC HOMES ALMANZA RC 21,900.00
T. S. CRUZ SUBD. DAANG-HARI RC 9,000.00
URCI TOWNHOUSES EMAPALICO HOMES RC 14,700.00
URCI TOWNHOUSES PAMPLONA III CC 18,900.00
VERAVILLE EXEC. SOUTH ROAD RC 12,700.00
VERAVILLE TOWNHOMES RC 12,800.00
VERAVILLE TOWNHOMES RC 17,600.00
VERAVILLE TOWNHOMES V RC 11,400.00
VERAVILLE TOWNHOMES IV RC 12,400.00
VILLA AIDA TOWNHOMES RC 20,100.00
ZAPOTE ALABANG ROAD GOLDEN GATE RC 18,950.00
3 UNITS TOWNHOUSE RC 20,400.00
4 UNITS TOWNHOUSE RC 17,200.00
26 UNITS RESIDENCE TOWNHOUSE RC 20,200.00
ALL OTHER CONDOMINIUMS/TOWNHOUSES RC 14,000.00
==================== ==================== =========== =========
RDO NO. 53 LAS PINAS-MUNTINLUPA

CERTAIN GUIDELINES IN THE IMPLEMENTATION


OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 53 - LAS PIÑAS

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR


CLASSIFICATION OF REAL PROPERTY.

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A


PARTICULAR BARANGAY -

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

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.

2. PREDOMINANT USE OF PROPERTY

a) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED


IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE
PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS
"COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.

b) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES


LOCATED IN A STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL
USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION.

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE


IS -

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 THE


IMPROVEMENTS SHALL BE GIVEN SEPERATE VALUES;

THE GROUND FLOOR OF A RESIDENTIAL CONDOMINIUM SHALL BE


CLASSIFIED AS COMMERCIAL AND TWENTY (20%) OF THE ESTABLISHED
VALUE SHALL BE ADDED THERETO.
RDO NO. 53 LAS PINAS-MUNTINLUPA

4. AREAS FOR PRIORITY DEVELOPMENT (APD).

THESE 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
SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE
PROPER GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON
URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.

5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF


ASSESSORS:

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
SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAT 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/CITY/MUNICIPAL ASSESSORS, WHICHEVER IS HIGHER.

I-3/Nilo
Republic of the Philippines
DEPARTMENT OF FINANCE
Manila

DEPARTMENT ORDER NO. 26-96


JANUARY 4, 1996

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL


PROPERTIES IN THE MUNICIPALITIES OF LAS PINAS AND
MUNTINLUPA UNDER REVENUE DISTRICT OFFICE NO. 53 (LAS
PINAS-MUNTINLUPA), REVENUE REGION NO. 8 (MAKATI CITY)
FOR INTERNAL REVENUE TAX PURPOSES.

T O : All Internal Revenue Officers and Others Concerned.

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 (5th Revision) located in the Municipalities Las Pinas
and Muntinlupa under the jurisdiction of Revenue District Office No. 53 (Las Pinas-
Muntinlupa), Revenue Region No. 8 (Makati City) after public hearing was conducted
on October 30, 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 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.

This Order shall take effect immediately.

(Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance

RECOMMENDED BY:

(Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS

RESIDENTIAL - Land/Building principally devoted to habitation.

COMMERCIAL - Land/Building devoted principally to commercial purposes


and generally for the object of profit.

INDUSTRIAL - Devoted principally to industry as capital.

AGRICULTURAL - Devoted principally to raising of crop such as rice, corn,


sugarcane, tobacco, etc. or to pasturing, dairying, inland
fishing, salt-making and other agricultural uses including
timberland and forest land.

GENERAL PURPOSE - Rawland, undeveloped and underdeveloped area which


has potential for development into residential, commercial,
industrial, unstitutional, etc. must not be less than 5,000
square meters.

VICINITY - Means an area, locality, neighborhood or district about,


near, adjacent, proximate or contigous to a street being
located.

CLASSIFICATION LEGEND:

RR - Residential Regular RC - Residential Condominium

CR - Commercial Regular CC - Commercial Condominium

I - Industrial X - Institutional

GL - Government Land GP - General Purpose

APD- Area for Priority Devel A - Agricultural


RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 26-96
Effect.date 9-May-96
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
ALMANZA PROPER MANILA SOUTH ROAD RR 3,125.00
BF EXEC VILL PHIL STD-ALMANZA RR 4,000.00
CASTILLO SUBD GOODYEAR SUBD RR 2,200.00
CREME INVESTMENT CORP RR 2,200.00
DONA PURISIMA BF EXEC RR 2,600.00
F DELMONTE ST JOSEPH-ALMANZA RR 2,100.00
FRANCEL HOMES MANILA SOUTH ROAD RR 3,200.00
GONZALES CPMD REAL ST RR 2,100.00
GREAT PLAN DONA ALMANZA RR 2,400.00
LEONCIA SUBD BF HOMES RR 3,100.00
MANILA DOCTORS TIERRA HERMOSO RR 3,400.00
SEVENTEEN HOMES RR 2,500.00
ST. JOSEPH SUBD DBP RR 2,500.00
VERAVILLE BES GM ALMANZA RR 2,800.00
VILLANUEVA COMPOUND REAL STREET RR 2,300.00
ZAPOTE ALABANG ROAD WHOLE STRETCH CR 19,000.00
ALL OTHER STREETS RR 2,100.00
CR 13,150.00
GP 1,300.00

BARANGAY: ALMANZA DOS


----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
DONA JOSEFA SUBD BF HOMES RR 2,300.00
DBP VILLAGE BF HOMES ALMANZA RR 3,200.00
GLORIA CPD PILAR VILLAGE RR 2,800.00
GOODYEAR SUBD DBP VILL RR 2,300.00
TERESA PARK BF HOMES RR 2,800.00
TS CRUZ SUBD BF LAS PINAS RR 2,600.00
ALL OTHER STREETS RR 2,300.00
CR 5,000.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 26-96
BARANGAY: D. FAJARDO Effect.date 9-May-96
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
REAL ST QUIRINO AVE RR 2,500.00
QUIRINO AVE EXT CR 5,700.00
SAN FRANCISCO QUIRINO AVE RR 1,900.00
SAN JOSE QUIRINO AVE RR 1,900.00
TABON I LAS PINAS CHURCH RR 1,600.00
TRAMO INTERIOR MANUYO CEMETERY RR 1,600.00
ALL OTHER STREETS RR 2,100.00
CR 5,700.00
GP 800.00

BARANGAY: ELIAS ALDANA


----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
REAL ST QUIRINO AVE CR 6,300.00
SAN FRANCISCO QUIRINO AVE RR 1,700.00
SAN JOSE QUIRINO AVE RR 1,700.00
TABON II PRIVATE RAWLANDS RR 1,600.00
TRAMO QUIRINO AVE RR 1,600.00
ALL OTHER STREETS RR 1,600.00
CR 2,100.00
GP 800.00

BARANGAY: INTERNATIONAL VILLAGE


----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
BF EXEC IV, V PARAMOUNT SUBD RR 3,400.00
CAA SAN ANTONIO VAL 7 RR 2,600.00
CITADELLA RR 2,700.00
ALL OTHER STREETS RR 2,525.00
CR 5,000.00
GP 825.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 26-96
BARANGAY: MANUYO UNO Effect.date 9-May-96
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CITI HOMES RR 2,424.00
MEDINA CPD TRAMO RR 1,650.00
SULTANA ENTIRE PRIVATE UNDEVELOPED RR 2,000.00
ALL OTHER STREETS RR 1,575.00
CR 3,000.00
GP 1,300.00

BARANGAY: MANUYO DOS


----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
BF MARTINVILLE GATCHALIAN SUBD RR 2,800.00
CANAYNAY COURT DONA MATILDE SUBD RR 2,700.00
DONA MATILDE SUBD CANAYNAY COURT RR 2,700.00
GATCHALIAN SUBD MARTINVILLE SUBD RR 3,175.00
C GUEVARRA GATCHALIAN SUBD RR 3,175.00
ALL OTHER STREETS RR 1,575.00
CR 3,000.00
GP 825.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 26-96
BARANGAY: PAMPLONA UNO Effect.date 9-May-96
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
A BONIFACIO ALONG TUASON ROAD RR 1,650.00
ANACLETO BUENCAMINO RR 2,000.00
ARROW TEXTILE BALAGTAS SUBD RR 1,650.00
BALAGTAS DONA CRISTETA SUBD RR 1,650.00
BURGOS MANILA SOUTH ROAD RR 1,650.00
C NOBLEZA CPD PHILIPS RR 1,650.00
CHARLESTON TERRACE BF HOMES PH IV, RACLAN RR 4,700.00
CITADELLA SUBD TUNGTONG RR 3,700.00
CUEVAS CPD ALONG NATIONAL ROAD CR 11,000.00
CULASI MANILA SOUTH ROAD RR 4,850.00
DON ANGELO KING VILL TUNGTONG RR 4,575.00
GATCHALIAN R MEDINA TUNGTONG RR 3,000.00
GATCHALIAN SUBD P-3C TUNGTONG RR 3,000.00
GOMEZ MANILA SOUTH ROAD RR 1,650.00
HILABEL PAMPLONA ELEM SCHOOL RR 1,710.00
HONGKONG VILLAGE ALONG CAA ROAD, RACLAN RR 2,900.00
KAUNLARAN BALAGTAS RR 1,700.00
KAY MANARIGO MUNICIPAL HALL RR 2,450.00
MONARCK, INC. PHILIPS RR 2,900.00
PAMPLONA PARKS REMARVILLE SUBD RR 1,900.00
PATRICIA HOMES RR 1,700.00
PHILIPS PARK SUBD GREENVIEW RR 1,650.00
REMARVILLE 2 RR 2,100.00
SAN ISIDRO SUBD MANILA SOUTH ROAD RR 1,850.00
SIGNATURE HOMES RR 2,000.00
TERESA PARK SUBD RR 2,100.00
TUAZON SUBD SAN ISIDRO SUBD RR 1,650.00
WOODRIDGE TUNGTONG RR 4,700.00
ZAPOTE ALABANG ROAD PAMPLONA I CR 20,500.00
ALL OTHER STREETS CR 17,600.00
RR 1,650.00
GP 1,350.00

BARANGAY: PAMPLONA DOS


----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
PAMPLONA PARK SUBD REMARVILLE SUBD RR 2,300.00
PHILAM VILLE MANILA SOUTH ROAD RR 3,400.00
REMARVILLE SUBD PAMPLONA PARKS RR 2,850.00
STERLING LIFE PHILAM VILLAGE RR 2,900.00
ALL OTHER STREETS RR 2,230.00
CR 3,225.00
GP 1,300.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 26-96
BARANGAY: PAMPLONA TRES Effect.date 9-May-96
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CAMELLA HOMES 3, 4 ST JOSEPH SUBD RR 2,300.00
CASIMIRO I EMAPALICO RR 2,450.00
CITY LITE LOPE RR 2,450.00
GREENVIEW SUBD DONA CRISTETA SUBD RR 2,625.00
LAS PINAS VILL VERDANT ACRES RR 2,450.00
MANILA TIMES VILL PERPETUAL HELP RR 2,350.00
MANUELA SUBD MANILA SOUTH ROAD RR 2,450.00
CR 8,350.00
STA CRISTINA SUBD VERDANT ACRES RR 2,300.00
VERDANT ACRES SUBD DONA MANUELA SUBD RR 2,450.00
ZAPOTE ALBANG CR 18,200.00
2 REYVILLE ABC VERDANT ACRES RR 2,450.00
ALL OTHER STREETS RR 2,350.00
CR 9,100.00
GP 1,500.00

BARANGAY: PILAR VILLAGE


----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
PILAR VILLAGE PHASE 1 & 2 RR 2,250.00
PILAR VILLAGE DONA PILAR AVE CR 4,000.00
PILAR VILLAGE PHASE 3 & 4 RR 2,400.00
PILAR VILLAGE PHASE 5 RR 2,550.00
ALL OTHER STREETS RR 2,400.00
CR 4,000.00
GP 1,550.00

BARANGAY: PULANGLUPA UNO


----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
GABRIEL CPD PERPETUAL VILL RR 2,250.00
MANILA BAY HOMES RR 2,250.00
PERPETUAL VILL QUIRINO AVE RR 2,250.00
PULANGLUPA PRO QUIRINO AVE RR 2,750.00
REAL QUIRINO AVE RR 3,400.00
REAL PERPETUAL VILL CR 10,800.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 26-96
BARANGAY: PULANGLUPA DOS Effect.date 9-May-96
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
AIRMENS VILLAGE MARTIN VILLE RR 2,100.00
AZALEA HOMES MAPAYAPA VILL RR 1,875.00
BELISARIO CASIMIRO VILL RR 1,875.00
CAMELLA HOMES ST JOSEPH SUBD RR 2,100.00
CAMELLA II D V ST JOSEPH SUBD RR 3,275.00
CAMELLA VGV VERGONVILLE RR 2,400.00
LAS PINAS ROYALE CITADELLA RR 4,225.00
COUNTRY HOMES MAPAYAPA RR 2,425.00
DONA ISABELITA SUBD ST JOSEPH SUBD RR 1,750.00
DBP SUBD LOZADA CPD RR 1,750.00
MGHE LABOR UNION VILL RR 1,750.00
MAPAYAPA VILL TRAMO NAGA ROAD RR 1,900.00
MARTINVILLE AIRMENS VILL RR 1,750.00
MOUNT CREST SUBD ST JOSEPH SUBD RR 1,750.00
SAN ANTONIO V 7 MARTINVILLE RR 1,750.00
ST JOSEPH PARK GUINTO SUBD RR 1,750.00
VAAPH III MAPAYAPA VILL RR 2,250.00
VERGONVILLE GREENVIEW SUBD RR 2,000.00
ALL OTHER STREETS RR 1,750.00
CR 3,000.00

BARANGAY: TALON UNO


----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CASIMIRO I C GOLDEN GATE RR 2,300.00
CRISMARCEL SUBD STA CECILIA VILL RR 2,100.00
DELA CRUZ CPD GOLDEN GATE RR 1,900.00
FESAN COURT CRISMARCEL SUBD RR 2,500.00
GRYMAR SUBD STA CECILIA RR 1,900.00
ST MARY'S SUBD CRISMARCEL SUBD RR 1,900.00
TALON PROPER STA CECILIA RR 3,150.00
VERAVILLE HOMES 4 RR 10,150.00
ALL OTHER STREETS RR 2,150.00
CR 3,250.00
GP 1,500.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 26-96
BARANGAY: TALON DOS Effect.date 9-May-96
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
AGUILAR CPD VAA II RR 1,550.00
BF RESORT I MOTHER EARTH SUBD RR 3,700.00
BF RESORT VILL MOTHER EARTH SUBD RR 3,700.00
MOTHER EARTH SUBD BF RESORT VILL RR 2,450.00
SAN BEDA HOMES MANILA SOUTH ROAD RR 2,350.00
STA CECILIA SUBD CRISMARCEL SUBD RR 3,700.00
VAA II MOTHER EARTH SUBD RR 3,700.00
ALL OTHER STREETS RR 2,150.00
CR 3,250.00
GP 1,750.00

BARANGAY: TALON TRES


----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
ADMIRAL PARK ARISTOCRAT SUBD RR 1,950.00
ARISTOCRAT SUBD ADMIRAL III IV RR 1,950.00
BAUTISTA CPD ADMIRAL SUBD RR 2,200.00
BAYANIHAN SUBD GOLDEN GATE SUBD RR 1,950.00
CARMENCITA VILL ADMIRAL IV RR 1,950.00
DONA PURISIMA BF HOMES RR 1,950.00
EMAPALICO HOMES CASIMIRO VILL RR 2,300.00
GOLDEN GATE SUBD SOUTH ROAD RR 2,300.00
PELAYO SUBD PARAMOUNT VILL RR 1,950.00
PARAMOUNT SUBD EMAPALICO HOMES RR 1,950.00
RAMOS CPD GOLDEN GATE SUBD RR 1,950.00
SOUTHLAND ADMIRAL SUBD RR 3,150.00
TALON GARDEN EMAPALICO HOMES RR 3,150.00
ZAPOTE ALABANG ROAD CECILES R MONWLK CR 16,250.00
ALL OTHER STREETS RR 1,825.00
CR 3,175.00
GP 1,600.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 26-96
BARANGAY: TALON CUATRO Effect.date 9-May-96
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
ANGELA VILL CAMELLA HOMES RR 2,350.00
CAMELLA HOMES I ST MICHAEL SUBD RR 2,750.00
HANSUYIN SUBD MOONWALK SUBD RR 2,350.00
HAPPYVILLE SUBD ANGELA VILL RR 2,350.00
HOLY FAMILY CAMELLA HOMES RR 1,900.00
MEDINA CPD MOONWALK SUBD RR 2,000.00
PAG-IBIG LAS PINAS EQUITABLE SUBD RR 2,000.00
PARAISO SUBD TALON VILL RR 2,100.00
SAN ANTONIO V I TALON VILL RR 2,100.00
SIHANOUK SUBD ANGELA VILL RR 1,900.00
TALONG SUBD PARAISO SUBD RR 2,000.00
ALL OTHER STREETS RR 2,100.00
CR 3,150.00
GP 1,600.00

BARANGAY: TALON SINGKO


----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
C LEONCIA SUBD MIKESELL SUBD RR 2,000.00
DEL NOR SUBD MIKESELL SUBD RR 2,000.00
GOLDEN ACRES SUBD MOONWALK SUBD RR 2,000.00
GREENVALLEY MIKESELL SUBD RR 2,000.00
HERNANDEZ CPD MANILA DOCTORS VILL RR 2,000.00
METROCOR MOONWALK RR 2,000.00
MIKESELL SUBD DEL NOR SUBD RR 2,000.00
MOONWALK SUBD BF HOMES P-IV RR 2,100.00
RAINBOW VILL GOLDEN ACRES RR 2,000.00
SOLDIERS HILLS RAINBOW VILL RR 2,000.00
ST SCHOLASTICA MIKESELL SUBD RR 2,000.00
VILLA LUNINGNING NEAR DONA LEONCIA RR 2,100.00
ALL OTHER STREETS RR 2,000.00
CR 3,300.00
GP 1,900.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 26-96
BARANGAY: ZAPOTE Effect.date 9-May-96
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
FATIMA SUBD SANTOS VILL RR 2,300.00
SANTOS VILL VERGONVILLE SUBD RR 2,500.00
ZAPOTE PROPER MANILA SOUTH ROAD RR 7,400.00
ALL OTHER STREETS RR 2,200.00
CR 10,800.00
GP 2,700.00
RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No. 26-96
CONDOMINIUMS AND TOWNHOUSES (CCT)** LAS PINAS Effect.date 9-May-96
----------------------------------------- ----------------------------------------- ------------------------ ------------------
CLASSI- 5TH REV.
CONDO/THOUSE VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ ------------------
ANITO CON PROJ BLDG RC 14,800.00
BF HOMES DONAVILLE RC 14,800.00
BUCHINGHAM TOWNHOMES RC 14,800.00
CAMELLA HOMES LAS PINAS RC 10,800.00
CASIMIRO TOWNHOMES PULANGLUPA RC 12,000.00
CASIMIRO TOWNHOMES ZAPOTE ANNEX RC 9,500.00
CASIMIRO TOWNHOMES 2 RC 9,500.00
CASIMIRO TOWNHOUSES GOLDEN GATE RC 11,400.00
CHRISTIAN TOWNHOMES RC 17,300.00
COUNTRY WOODSCREW TOWNHOMES RC 17,300.00
CREME INVESTMENT CORP RC 10,800.00
FRANCEL REALTY & DEV CORP ALMANZA RC 15,500.00
ITALIA 500 RC 19,200.00
ITALIA PARK HOMES RC 14,800.00
KALIKASAN HOUSING BLDG RC 16,300.00
KALIKASAN HOUSING PROJ/ANITO RC 14,800.00
KASSEL TOWNHOMES 2 RC 14,800.00
LA SCOLA TOWNHOUSE RC 17,300.00
MACAMIR TOWERS RC 17,300.00
METROPOLITAN TOWNHOUSE I RC 15,000.00
PAMPLONA PROPER ALONG MIA ROAD RC 11,450.00
SAN MARINO TOWNHOMES RC 15,000.00
SEVENTEEN HOMES RC 15,800.00
SOUTHERN EXEC HOMES ALMANZA RC 18,800.00
URCI TOWNHOUSES EMAPALICO HOMES RC 12,000.00
URCI TOWNHOUSES PAMPLONA III CC 15,400.00
VERAVILLE EXEC. SOUTH ROAD RC 10,800.00
VERAVILLE TOWNHOMES RC 10,800.00
VERAVILLE TOWNHOMES RC 14,800.00
VERAVILLE TOWNHOMES V RC 10,800.00
VERAVILLE TOWNHOMES IV RC 9,500.00
VILLA AIDA TOWNHOMES RC 17,300.00
ZAPOTE ALABANG ROAD GOLDEN GATE RC 16,250.00
3 UNITS TOWNHOUSE RC 17,500.00
4 UNITS TOWNHOUSE RC 14,800.00
26 UNITS RESIDENCE TOWNHOUSE RC 17,500.00
ALL OTHER CONDOMINIUMS/ RC 14,000.00
TOWNHOUSES
==================== ==================== =========== ========
RDO NO. 53 LAS PINAS-MUNTINLUPA

CERTAIN GUIDELINES IN THE IMPLEMENTATION


OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 53 - LAS PIÑAS

1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.


WHERE IN APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS
CLASSIFICATIONS OF REAL PROPERTY), NO VALUE HAS BEEN PRESCRIBED FOR A
PARTICULAR CLASSIFICATION, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS
OF REAL PROPERTY LOCATED IN THE ADJACENT BARANGAY OF SIMILAR CONDITIONS
SHALL BE USED.

2. NO PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.


IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION OF LAND
HAS BEEN EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED
PROPERTY IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.

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.

5. VALUES OF CONDOMINIUMS AND TOWNHOUSES.


IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS
AND TOWNNHOUSES, THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE
BUILDING SHALL BE TREATED AS ONE, IF THE TITLE IS A CCT OR CONDOMINIUM
CERTIFICATE OF TITLE. HOWEVER, IF THE TITLE IS A TCT OR TRANSFER CERTIFICATE
OF TITLE, LAND AND IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.

THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED AS


COMMERCIAL AND 20% OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.

6. AREA FOR PRIORITY DEVELOPMENT (APD).


THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTI-
FIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLRB). IF IT
IS UTILIZED 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. 53 LAS PINAS-MUNTINLUPA

7. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.


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 CLASSIFIED AS CAPITAL
ASSETS, INCLUDING "PACTO DE RECTO" SALES AND OTHER FORMS SHALL BE TAXED
AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS
HIGHER THAN THE ZONAL VALUES GIVEN 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.

I-3/Nilo
Republic of the Philippines
DEPARTMENT OF FINANCE
Manila

DEPARTMENT ORDER NO. 114-95


MAY 10, 1995

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL


PROPERTIES IN THE MUNICIPALITIES OF LAS PINAS AND
MUNTINLUPA UNDER REVENUE DISTRICT OFFICE NO. 53 (LAS
PINAS-MUNTINLUPA), REVENUE REGION NO. 8 (MAKATI CITY)
FOR INTERNAL REVENUE TAX PURPOSES.

T O : All Internal Revenue Officers and Others Concerned.

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 (4th Revision) located in the Municipalities of Las Pinas
and Muntinlupa under the jurisdiction of Revenue District Office No. 53, (Las Pinas-
Muntinlupa), Revenue Region No. 8 (Makati City) after public hearing was conducted on
January 27, 1995 for the purpose. This Order is issued to implement the 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.

This Order shall take effect immediately.

(Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance

RECOMMENDED BY:

(Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS

RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL


PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.

INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN,


SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING, INLAND
FISHING, SALT - MAKING AND OTHER AGRICULTURAL USES
INCLUDING TIMBERLAND AND FOREST LAND.

GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH


HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL,
COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ETC.

VICINITY - MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT,


NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET
BEING LOCATED.

CLASSIFICATION LEGEND :

'RR' - RESIDENTIAL REGULAR 'I' - INDUSTRIAL

'RC' - RESIDENTIAL CONDOMINIUM 'X' - INSTITUTIONAL

'CR' - COMMERCIAL REGULAR 'A' - AGRICULTURAL

'CC' - COMMERCIAL CONDOMINIUM APD' - AREA FOR PRIORITY


PRIORITY DEVELOPMENT
'GL' - GOVERNMENT LAND

'GP' - GENERAL PURPOSE


RDO NO. 53 LAS PINAS-MUNTINLUPA

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: ALMANZA UNO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALMANZA PROPER MANILA SOUTH ROAD RR
BF EXEC VILL PHIL STD-ALMANZA RR
CAMELLA HOMES LAS PINAS RC
CASTILLO SUBD GOODYEAR SUBD RR
CREME INVESTMENT CORP RC
DONA PURISIMA BF EXEC RR
F DELMONTE ST JOSEPH-ALMANZA RR
FRANCEL HOMES MANILA SOUTH ROAD RR
GONZALES CPMD REAL ST RR
GREAT PLAN DONA ALMANZA RR
LEONCIA SUBD BF HOMES RR
MANILA DOCTORS TIERRA HERMOSO RR
SEVENTEEN HOMES RC
ST. JOSEPH SUBD DBP RR
VERAVILLE BES GM ALMANZA RR
VILLANUEVA COMPOUND REAL STREET RR
ZAPOTE ALABANG ROAD WHOLE STRETCH CR
ALL OTHER STREETS RR
CR
GP

BARANGAY: ALMANZA DOS


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
DONA JOSEFA SUBD BF HOMES RR
DBP VILLAGE BF HOMES ALMANZA RR
GLORIA CPD PILAR VILLAGE RR
GOODYEAR SUBD DBP VILL RR
TERESA PARK BF HOMES RR
TS CRUZ SUBD BF LAS PINAS RR
ALL OTHER STREETS RR
RDO NO. 53 LAS PINAS-MUNTINLUPA
MUNICIPALITY: LAS PINAS CITY
DO No.
BARANGAY: D. FAJARDO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
REAL ST QUIRINO AVE RR
QUIRINO AVE EXT CR
SAN FRANCISCO QUIRINO AVE RR
SAN JOSE QUIRINO AVE RR
TABON I LAS PINAS CHURCH RR
TRAMO INTERIOR MANUYO CEMETERY RR
ALL OTHER STREETS RR
CR
GP

BARANGAY: ELIAS ALDANA


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
REAL ST QUIRINO AVE CR
SAN FRANCISCO QUIRINO AVE RR
SAN JOSE QUIRINO AVE RR
TABON II PRIVATE RAWLANDS RR
TRAMO QUIRINO AVE RR
ALL OTHER STREETS RR
CR
GP

BARANGAY: INTERNATIONAL VILLAGE


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
BF EXEC IV, V PARAMOUNT SUBD RR
CAA SAN ANTONIO VAL 7 RR
CITADELLA RR
ALL OTHER STREETS RR
GP
RDO NO. 53 LAS PINAS-MUNTINLUPA
MUNICIPALITY: LAS PINAS CITY
DO No.
BARANGAY: MANUYO UNO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
CITI HOMES RR
MEDINA CPD TRAMO RR
SULTANA ENTIRE PRIVATE UNDEVELOPED RR
ALL OTHER STREETS RR
GP

BARANGAY: MANUYO DOS


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
BF MARTINVILLE GATCHALIAN SUBD RR
CANAYNAY COURT DONA MATILDE SUBD RR
DONA MATILDE SUBD CANAYNAY COURT RR
GATCHALIAN SUBD MARTINVILLE SUBD RR
C GUEVARRA GATCHALIAN SUBD RR
ALL OTHER STREETS RR
GP
RDO NO. 53 LAS PINAS-MUNTINLUPA
MUNICIPALITY: LAS PINAS CITY
DO No.
BARANGAY: PAMPLONA UNO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
A BONIFACIO ALONG TUASON ROAD RR
ANACLETO BUENCAMINO RR
ARROW TEXTILE BALAGTAS SUBD RR
BALAGTAS DONA CRISTETA SUBD RR
BURGOS MANILA SOUTH ROAD RR
C NOBLEZA CPD PHILIPS RR
CHARLESTON TERRACE BF HOMES PH IV, RACLANGA RR
CITADELLA SUBD TUNGTONG RR
CUEVAS CPD ALONG NATIONAL ROAD CR
CULASI MANILA SOUTH ROAD RR
DON ANGELO KING VILL TUNGTONG RR
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, RACLANGA RR
KAUNLARAN BALAGTAS RR
KAY MANARIGO MUNICIPAL HALL RR
MONARCK, INC. PHILIPS RR
PAMPLONA PARKS REMARVILLE SUBD RR
PAMPLONA PROPER ALONG MIA ROAD RC
PATRICIA HOMES RR
PHILIPS PARK SUBD GREENVIEW RR
REMARVILLE 2 RR
SAN ISIDRO SUBD MANILA SOUTH ROAD RR
SIGNATURE HOMES RR
TERESA PARK SUBD RR
TUAZON SUBD SAN ISIDRO SUBD RR
WOODRIDGE TUNGTONG RR
ZAPOTE ALABANG ROAD PAMPLONA I CR
ALL OTHER STREETS CR
RR
GP
RDO NO. 53 LAS PINAS-MUNTINLUPA
MUNICIPALITY: LAS PINAS CITY
DO No.
BARANGAY: PAMPLONA DOS Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
PAMPLONA PARK SUBD REMARVILLE SUBD RR
PHILAM VILLE MANILA SOUTH ROAD RR
REMARVILLE SUBD PAMPLONA PARKS RR
STERLING LIFE PHILAM VILLAGE RR
ALL OTHER STREETS RR
CR
GP

BARANGAY: PAMPLONA TRES


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
CAMELLA HOMES 3, 4 ST JOSEPH SUBD RR
CASIMIRO I EMAPALICO RR
CITY LITE LOPE RR
GREENVIEW SUBD DONA CRISTETA SUBD RR
LAS PINAS ILL VERDANT ACRES RR
MANILA TIMES VILL PERPETUAL HELP RR
MANUELA SUBD MANILA SOUTH ROAD RR
CR
STA CRISTINA SUBD VERDANT ACRES RR
URCI TOWNHOUSES PAMPLONA III CC
URCI TOWNHOUSES EMAPALICO HOMES RC
VERDANT ACRES SUBD DONA MANUELA SUBD RR
ZAPOTE ALBANG CR
2 REYVILLE ABC VERDANT ACRES RR
ALL OTHER STREETS RR
CR
GP
RDO NO. 53 LAS PINAS-MUNTINLUPA
MUNICIPALITY: LAS PINAS CITY
DO No.
BARANGAY: PILAR VILLAGE Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
PILAR VILLAGE PHASE 1 & 2 RR
PILAR VILLAGE DONA PILAR AVE CR
PILAR VILLAGE PHASE 3 & 4 RR
PILAR VILLAGE PHASE 5 RR
ALL OTHER STREETS CR
RR
GP

BARANGAY: PULANGLUPA UNO


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
GABRIEL CPD PERPETUAL VILL RR
MANILA BAY HOMES RR
PERPETUAL VILL QUIRINO AVE RR
PULANGLUPA PRO QUIRINO AVE RR
REAL QUIRINO AVE RR
REAL PERPETUAL VILL CR
RDO NO. 53 LAS PINAS-MUNTINLUPA
MUNICIPALITY: LAS PINAS CITY
DO No.
BARANGAY: PULANGLUPA DOS Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
AIRMENS VILLAGE MARTIN VILLE RR
AZALEA HOMES MAPAYAPA VILL RR
BELISARIO CASIMIRO VILL RR
CAMELLA HOMES ST JOSEPH SUBD RR
CAMELLA II D V ST JOSEPH SUBD RR
CAMELLA VGV VERGONVILLE RR
CITADELLA LAS PINAS ROYAL E. RR
COUNTRY HOMES MAPAYAPA RR
DONA ISABELITA SUBD ST JOSEPH SUBD RR
DBP SUBD LOZADA CPD RR
MGHE LABOR UNION VILL RR
MAPAYAPA VILL TRAMO NAGA ROAD RR
MARTINVILLE AIRMENS VILL RR
MOUNT CREST SUBD ST JOSEPH SUBD RR
SAN ANTONIO V 7 MARTINVILLE RR
ST JOSEPH PARK GUINTO SUBD RR
VAAPH III MAPAYAPA VILL RR
VERGONVILLE GREENVIEW SUBD RR

BARANGAY: TALON UNO


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
CASIMIRO I C GOLDEN GATE RR
CASIMIRO TOWNHOUSES GOLDEN GATE RC
CRISMARCEL SUBD STA CECILIA VILL RR
DELA CRUZ CPD GOLDEN GATE RR
FESAN COURT CRISMARCEL SUBD RR
GRYMAR SUBD STA CECILIA RR
ST MARY'S SUBD CRISMARCEL SUBD RR
TALON PROPER STA CECILIA RR
VERAVILLE HOMES 4 RR
ZAPOTE ALABANG ROAD GOLDEN GATE RC
ALL OTHER STREETS RR
CR
GP
RDO NO. 53 LAS PINAS-MUNTINLUPA
MUNICIPALITY: LAS PINAS CITY
DO No.
BARANGAY: TALON DOS Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
AGUILAR CPD VAA II RR
BF RESORT I MOTHER EARTH SUBD RR
BF RESORT VILL MOTHER EARTH SUBD RR
MOTHER EARTH SUBD BF RESORT VILL RR
SAN BEDA HOMES MANILA SOUTH ROAD RR
STA CECILIA SUBD CRISMARCEL SUBD RR
VAA II MOTHER EARTH SUBD RR
ITALIA 500 RC
ALL OTHER STREETS RR
CR
GP

BARANGAY: TALON TRES


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ADMIRAL PARK ARISTOCRAT SUBD RR
ARISTOCRAT SUBD ADMIRAL III IV RR
BAUTISTA CPD ADMIRAL SUBD RR
BAYANIHAN SUBD GOLDEN GATE SUBD RR
CARMENCITA VILL ADMIRAL IV RR
DONA PURISIMA BF HOMES RR
EMAPALICO HOMES CASIMIRO VILL RR
GOLDEN GATE SUBD SOUTH ROAD RR
PELAYO SUBD PARAMOUNT VILL RR
PARAMOUNT SUBD EMAPALICO HOMES RR
RAMOS CPD GOLDEN GATE SUBD RR
SOUTHLAND ADMIRAL SUBD RR
TALON GARDEN EMAPALICO HOMES RR
ZAPOTE ALABANG ROAD CECILES R MONWLK CR
ALL OTHER STREETS RR
CR
GP
RDO NO. 53 LAS PINAS-MUNTINLUPA
MUNICIPALITY: LAS PINAS CITY
DO No.
BARANGAY: TALON CUATRO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ANGELA VILL CAMELLA HOMES RR
CAMELLA HOMES I ST MICHAEL SUBD RR
HANSUYIN SUBD MOONWALK SUBD RR
HAPPYVILLE SUBD ANGELA VILL RR
HOLY FAMILY CAMELLA HOMES RR
MEDINA CPD MOONWALK SUBD RR
PAG-IBIG LAS PINAS EQUITABLE SUBD RR
PARAISO SUBD TALON VILL RR
SAN ANTONIO V I TALON VILL RR
SIHANOUK SUBD ANGELA VILL RR
TALON SUBD PARAISO SUBD RR
ALL OTHER STREETS RR
CR
GP

BARANGAY: TALON SINGKO


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
C LEONCIA SUBD MIKESELL SUBD RR
DEL NOR SUBD MIKESELL SUBD RR
GOLDEN ACRES SUBD MOONWALK SUBD RR
GREENVALLEY MIKESELL SUBD RR
HERNANDEZ CPD MANILA DOCTORS VILL RR
METROCOR MOONWALK RR
MIKESELL SUBD DEL NOR SUBD RR
MOONWALK SUBD BF HOMES P-IV RR
RAINBOW VILL GOLDEN ACRES RR
SOLDIERS HILLS RAINBOW VILL RR
ST SCHOLASTICA MIKESELL SUBD RR
VILLA LUNINGNING NEAR DONA LEONCIA RR
ALL OTHER STREETS RR
CR
GP
RDO NO. 53 LAS PINAS-MUNTINLUPA
MUNICIPALITY: LAS PINAS CITY
DO No.
BARANGAY: ZAPOTE Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
FATIMA SUBD SANTOS VILL RR
SANTOS VILL VERGONVILLE SUBD RR
ZAPOTE PROPER MANILA SOUTH ROAD RR
ALL OTHER STREETS RR
CR
GP
RDO NO. 53 LAS PINAS-MUNTINLUPA
MUNICIPALITY: LAS PINAS CITY
DO No.
CONDOMINIUMS AND TOWNHOUSES (CCT)** LAS PINAS Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
CONDO/THOUSE VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ANITO CON PROJ BLDG RC
BF HOMES DONAVILLE RC
BUCHINGHAM TOWNHOMES RC
CAMELLA HOMES LAS PINAS RC
CASIMIRO TOWNHOMES PULANGLUPA RC
CASIMIRO TOWNHOMES ZAPOTE ANNEX RC
CASIMIRO TOWNHOMES 2 RC
CHRISTIAN TOWNHOMES RC
COUNTRY WOODSCREW TOWNHOMES RC
CREME INVESTMENT CORP RC
FRANCEL REALTY & DEV COR ALMANZA RC
ITALIA 500 RC
ITALIA PARK HOMES RC
KALIKASAN HOUSING BLDG RC
KALIKASAN HOUSING PROJ/ANITO RC
KASSEL TOWNHOMES 2 RC
LA SCOLA TOWNHOUSE RC
MACAMIR TOWERS RC
METROPOLITAN TOWNHOUSE I RC
SAN MARINO TOWNHOMES RC
SEVENTEEN HOMES RC
SOUTHERN EXEC HOMES ALMANZA RC
URCI TOWNHOUSES EMAPALICO HOMES RC
VERAVILLE EXEC. SOUTH ROAD RC
VERAVILLE TOWNHOMES RC
VERAVILLE TOWNHOMES RC
VERAVILLE TOWNHOMES V RC
VERAVILLE TOWNHOMES IV RC
VILLA AIDA TOWNHOMES RC
ZAPOTE ALABANG ROAD GOLDEN GATE RC
3 UNITS TOWNHOUSE RC
4 UNITS TOWNHOUSE RC
26 UNITS RESIDENCE TOWNHOUSE RC
==================== ==================== ===========
RDO NO. 53 LAS PINAS-MUNTINLUPA

CERTAIN GUIDELINES IN THE IMPLEMENTATION


OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 53 - LAS PIÑAS

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR


CLASSIFICATION OF REAL PROPERTY.

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A


PARTICULAR BARANGAY -

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

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.

2. PREDOMINANT USE OF PROPERTY

a) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED


IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE
PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS
"COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.

b) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES


LOCATED IN A STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL
USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION.

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE


IS -

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 THE


IMPROVEMENTS SHALL BE GIVEN SEPERATE VALUES;

THE GROUND FLOOR OF A RESIDENTIAL CONDOMINIUM SHALL BE


CLASSIFIED AS COMMERCIAL AND TWENTY (20%) OF THE ESTABLISHED
VALUE SHALL BE ADDED THERETO.
RDO NO. 53 LAS PINAS-MUNTINLUPA

4. AREAS FOR PRIORITY DEVELOPMENT (APD).

THESE 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
SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE
PROPER GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON
URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.

5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF


ASSESSORS:

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
SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAT 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/CITY/MUNICIPAL ASSESSORS, WHICHEVER IS HIGHER.

I-3/Nilo
s
E

4-95

VALUES OF REAL
AS PINAS AND
OFFICE NO. 53 (LAS
O. 8 (MAKATI CITY)

dential Decree No. 1994,


Philippines into different
, the fair market value of the
n with competent appraisers

evenue has determined


Municipalities of Las Pinas
No. 53, (Las Pinas-
aring was conducted on
ment the zonal values for

wn in the schedule of values


established herein, such

F. DE OCAMPO
y of Finance
O HABITATION.

Y TO COMMERCIAL
ECT OF PROFIT.

OP SUCH AS RICE, CORN,


TURING, DAIRYING, INLAND
AGRICULTURAL USES

VELOPED AREA WHICH


RESIDENTIAL,

OD OR DISTRICT ABOUT,
TIGUOUS TO A STREET

NDUSTRIAL

NSTITUTIONAL

AGRICULTURAL

AREA FOR PRIORITY


RIORITY DEVELOPMENT
114-95
15-Oct-95
-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,950.00
2,500.00
8,000.00
1,600.00
8,000.00
1,600.00
1,550.00
2,800.00
1,550.00
1,850.00
2,000.00
2,000.00
11,000.00
1,550.00
2,200.00
1,750.00
11,500.00
1,600.00
9,750.00
1,000.00

-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,350.00
1,950.00
1,750.00
1,350.00
1,750.00
1,600.00
1,750.00
114-95
15-Oct-95
-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,800.00
4,200.00
1,750.00
1,750.00
1,250.00
1,250.00
1,600.00
4,200.00
600.00

-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
3,900.00
1,300.00
1,300.00
1,250.00
1,250.00
1,250.00
1,550.00
600.00

-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
2,500.00
1,950.00
2,500.00
1,950.00
600.00
114-95
15-Oct-95
-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,800.00
1,250.00
1,550.00
1,250.00
1,000.00

-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
2,250.00
2,100.00
2,100.00
2,550.00
2,550.00
1,250.00
600.00
114-95
15-Oct-95
-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,250.00
1,550.00
1,250.00
1,250.00
1,250.00
1,250.00
3,450.00
3,450.00
8,000.00
3,850.00
3,450.00
2,250.00
2,250.00
1,250.00
1,300.00
2,250.00
1,300.00
1,900.00
2,250.00
1,300.00
8,500.00
1,300.00
1,250.00
1,600.00
1,400.00
1,550.00
1,600.00
1,250.00
3,950.00
13,000.00
11,000.00
1,250.00
1,000.00
114-95
15-Oct-95
-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,750.00
2,500.00
2,250.00
2,300.00
1,650.00
2,400.00
1,000.00

-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
2,150.00
1,850.00
1,850.00
1,950.00
1,850.00
1,750.00
1,850.00
6,500.00
1,750.00
12,500.00
9,000.00
1,850.00
13,500.00
1,850.00
1,750.00
7,000.00
1,000.00
114-95
15-Oct-95
-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,400.00
2,500.00
1,500.00
1,600.00
2,500.00
1,500.00
1,000.00

-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,700.00
1,700.00
1,700.00
2,000.00
2,500.00
8,000.00
114-95
15-Oct-95
-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,600.00
1,450.00
1,450.00
1,500.00
3,150.00
1,850.00
3,450.00
1,850.00
1,350.00
1,350.00
1,350.00
1,450.00
1,350.00
1,350.00
1,250.00
1,250.00
1,700.00
1,500.00

-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,750.00
9,000.00
1,550.00
1,400.00
1,850.00
1,400.00
1,400.00
2,350.00
8,000.00
11,750.00
1,600.00
2,400.00
1,000.00
114-95
15-Oct-95
-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,550.00
1,925.00
1,925.00
1,850.00
1,750.00
1,925.00
1,925.00
12,000.00
1,600.00
2,400.00
1,000.00

-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,400.00
1,400.00
1,700.00
1,400.00
1,400.00
1,400.00
1,750.00
1,750.00
1,400.00
1,400.00
1,400.00
2,350.00
2,350.00
11,750.00
1,400.00
2,350.00
1,000.00
114-95
15-Oct-95
-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,750.00
2,150.00
1,600.00
1,750.00
1,350.00
1,500.00
1,500.00
1,600.00
1,600.00
1,500.00
1,600.00
1,600.00
2,350.00
1,000.00

-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,450.00
1,450.00
1,450.00
1,450.00
1,450.00
1,450.00
1,450.00
1,550.00
1,450.00
1,450.00
1,450.00
1,550.00
1,450.00
2,500.00
1,400.00
114-95
15-Oct-95
-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
1,750.00
1,850.00
5,500.00
1,600.00
8,000.00
2,000.00
114-95
15-Oct-95
-------------------------------------
4th REV.
ZV/SQ.M.
-------------------------------------
11,000.00
11,000.00
11,000.00
8,000.00
9,000.00
7,000.00
7,000.00
13,000.00
13,000.00
8,000.00
11,500.00
12,000.00
11,000.00
12,000.00
11,000.00
11,000.00
13,000.00
13,000.00
11,000.00
11,000.00
11,500.00
14,000.00
9,000.00
8,000.00
8,000.00
11,000.00
8,000.00
7,000.00
13,000.00
12,000.00
13,000.00
11,000.00
13,000.00
==================
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
MANILA

DEPARTMENT ORDER NO. 22-93


January 06, 1993

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN PARANAQUE,


LAS PINAS AND MUNTINLUPA UNDER REVENUE DISTRICT OFFICE NO. 34 (PARANAQUE),
REVENUE REGION No. 4B-2 (MAKATI), FOR INTERNAL REVENUE TAX PURPOSES.

T O : All Internal Revenue Officers and Others Concerned.

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.

This Order shall take effect immediately.

(Sgd.) RAMON DEL ROSARIO, JR.


Secretary of Finance

RECOMMENDED BY:

(Sgd.) JOSE U. ONG


Commissioner of Internal Revenue
DEFINITION OF TERMS

RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL


PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.

INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS


RICE, CORN, SUGARCANE, TOBACCO ETC. OR TO
PASTURING, DAIRYING, INLAND FISHING, SALT-MAKING
AND OTHER AGRICULTURAL USES INCLUDING TIMBERLAND
AND FOREST LAND.

GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH


HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL,
COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ETC.

VICINITY - MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT


ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO
A STREET BEING LOCATED

CLASSIFICATION LEGEND:

'RR' - RESIDENTIAL REGULAR 'I' - INDUSTRIAL


'RC' - RESIDENTIAL CONDOMINIUM 'X' - INSTITUTIONAL
'CR' - COMMERCIAL REGULAR 'A' - AGRICULTURAL LAND
'CC' - COMMERCIAL CONDO ' APD ' - AREA FOR PRIORITY
'GL' - GOVERNMENT LAND DEVELOPMENT
'GP' - GENERAL PURPOSE
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: ALMANZA UNO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALMANZA PROPER MANILA SOUTH ROAD RR
BF EXEC VILL PHIL STD-ALMANZA RR
CAMELLA HOMES LAS PINAS RC**
CASTILLO SUBD GOODYEAR SUBD RR
CREME INVESTMENT CORP RC**
DONA PURISIMA BF EXEC RR
F DELMONTE ST JOSEPH-ALMANZA RR
FRANCEL HOMES MANILA SOUTH ROAD RR
FRANCEL REALTY & DEV CORP RC**
GONZALES CPD REAL STREET RR
GREAT PLAIN DONA J ALMANZA RR
LEONCIA SUBD BF HOMES RR
MANILA DOCTORS TIERRA HERMOSO RR
SEVENTEEN HOMES RC**
ST. JOSEPH SUBD DBP RR
SOUTHERN EXEC HOMES SUBD RC**
VERAVILLE BES GM ALMANZA RR
VILLANUEVA CPD REAL STREET RR
ZAPOTE ALABANG ROAD WHOLE STRETCH CR
ALL OTHER STREETS RR
CR
GP*

BARANGAY: ALMANZA DOS


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
DONA JOSEFA SUBD BF HOMES RR
DBP VILLAGE BF HOMES ALMANZA RR
GLORIA CPD PILAR VILLAGE RR
GOODYEAR SUBD DBP VILL RR
TERESA PARK BF HOMES RR
TS CRUZ SUBD BF LAS PINAS RR
ALL OTHER STREETS RR
CR
GP*

* AREA IS NOT LESS THAN 5,000 SQ.M.


RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: DANIEL FAJARDO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
REAL QUIRINO AVE RR
REAL QUIRINO AVE EXT CR
SAN FRANCISCO QUIRINO AVE RR
SAN JOSE QUIRINO AVE RR
TABON I LAS PINAS CHURCH RR
TRAMO INTERIOR MANUYO CEMETERY RR
ALL OTHER STREETS RR
CR
GP*

BARANGAY: ELIAS ALDANA


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
REAL QUIRINO AVE CR
SAN FRANCISCO QUIRINO AVE RR
SAN JOSE QUIRINO AVE RR
TABON II PRIVATE RAWLANDS RR
TRAMO QUIRINO AVE RR
ALL OTHER STREETS RR
CR
GP*

BARANGAY: INT'L VILLAGE


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
BF EXEC IV, V PARAMOUNT SUBD RR
CAA SAN ANTONIO VAL 7 RR
CITADELLA RR
ALL OTHER STREETS RR
GP*

* AREA IS NOT LESS THAN 5,000 SQ.M.


RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: MANUYO UNO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
CITI HOMES RR
MEDINA CPD TRAMO RR
SULTANA ENTIRE PRIVATE UNDEVELOPED A
ALL OTHER STREETS RR
GP*

BARANGAY: MANUYO DOS


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
BF MARTINVILLE GATCHALIAN SUBD RR
CANAYNAY COURT DONA MATILDE SUBD RR
DONA MATILDE SUBD CANAYNAY COURT RR
GATCHALIAN SUBD MARTINVILLE SUBD RR
C GUEVARRA GATCHALIAN SUBD RR

* AREA IS NOT LESS THAN 5,000 SQ.M.


RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PAMPLONA UNO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
A BONIFACIO ALONG TUASON ROAD RR
ANACLETO BUENCAMINO RR
ARROW TEXTILE BALAGTAS SUBD RR
BALAGTAS DONA CRISTETA SUBD RR
BURGOS MANILA SOUTH ROAD RR
C NOBLEZA CPD PHILIPS RR
CHARLESTON TERRACE BF HOMES PH IV, RACLANGAN RR
CITADELLA SUBD TUNGTONG RR
CUEVAS CPD ALONG NATIONAL ROAD CR
CULASI MANILA SOUTH ROAD RR
DON ANGELO KING VILL TUNGTONG RR
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
KAUNLARAN BALAGTAS RR
KAY MANARIGO MUNICIPAL HALL RR
MONARCK, INC. PHILIPS RR
PAMPLONA PARKS REMARVILLE SUBD RR
PAMPLONA PROPER ALONG MIA ROAD RC**
PATRICIA HOMES RR
PHILIPS PARK SUBD GREENVIEW RR
REMARVILLE 2 RR
SAN ISIDRO SUBD MANILA SOUTH ROAD RR
SIGNATURE HOMES RR
TERESA PARK SUBD RR
TUAZON SUBD SAN ISIDRO SUBD RR
WOODRIDGE TUNGTONG RR
ZAPOTE ALABANG ROAD PAMPLONA I CR
ALL OTHER STREETS CR
RR
GP*

BARANGAY: PAMPLONA DOS


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
PAMPLONA PARK SUBD REMARVILLE SUBD RR
PHILAM VILLE MANILA SOUTH ROAD RR
REMARVILLE SUBD PAMPLONA PARKS RR
STERLING LIFE PHILAM VILLAGE RR
ALL OTHER STREETS RR
CR
GP*
* AREA IS NOT LESS THAN 5,000 SQ.M.
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PAMPLONA TRES Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
CAMELLA HOMES 3, 4 ST JOSEPH SUBD RR
CASIMIRO I EMAPALICO RR
CITY LITE LOPE RR
GREENVIEW SUBD DONA CRISTETA SUBD RR
LAS PINAS ILL VERDANT ACRES RR
MANILA TIMES VILL PERPETUAL HELP RR
MANUELA SUBD MANILA SOUTH ROAD RR
CR
STA CRISTINA SUBD VERDANT ACRES RR
URCI TOWNHOUSES PAMPLONA III RC**
URCI TOWNHOUSES EMAPALICO HOMES RC**
VERDANT ACRES SUBD DONA MANUELA SUBD RR
ZAPOTE ALBANG CR
2 REYVILLE ABC VERDANT ACRES RR
ALL OTHER STREETS RR
CR
GP*

BARANGAY: PILAR VILLAGE


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
PILAR VILLAGE RR
PILAR VILLAGE DONA PILAR AVE CR
ALL OTHER STREETS CR
RR
GP*

BARANGAY: PULANGLUPA UNO


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
GABRIEL CPD PERPETUAL VILL RR
MANILA BAY HOMES RR
PERPETUAL VILL QUIRINO AVE RR
PULANGLUPA PRO QUIRINO AVE RR
REAL QUIRINO AVE RR
REAL PERPETUAL VILL CR

* AREA IS NOT LESS THAN 5,000 SQ.M.


RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PULANGLUPA DOS Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
AIRMENS VILLAGE MARTIN VILLE RR
AZALEA HOMES MAPAYAPA VILL RR
BELISARIO CASIMIRO VILL RR
CAMELLA HOMES ST JOSEPH SUBD RR
CAMELLA II D V ST JOSEPH SUBD RR
CAMELLA VGV VERGONVILLE RR
COUNTRY HOMES MAPAYAPA RR
DONA ISABELITA SUBD ST JOSEPH SUBD RR
DBP SUBD LOZADA CPD RR
DONA JULIETA MAPAYAPA VILL RR
DONA PAZ SUBD ST JOSEPH SUBD RR
GUINTO SUBD ST JOSEPH SUBD RR
JULIO CPD MAPAYAPA VILL RR
LOZADA CPD DBP SUBD RR
MGHE LABOR UNION VILL RR
MAPAYAPA VILL TRAMO NAGA ROAD RR
MARTINVILLE AIRMENS VILL RR
MOUNT CREST SUBD ST JOSEPH SUBD RR
SAN ANTONIO V 7 MARTINVILLE RR
ST JOSEPH PARK GUINTO SUBD RR
VAAPH III MAPAYAPA VILL RR
VERGONVILLE GREENVIEW SUBD RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: TALON UNO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
CASIMIRO I C GOLDEN GATE RR
CASIMIRO TOWNHOUSES GOLDEN GATE RC**
CRISMARCEL SUBD STA CECILIA VILL RR
DELA CRUZ CPD GOLDEN GATE RR
FESAN COURT CRISMARCEL SUBD RR
GRYMAR SUBD STA CECILIA RR
ST MARY'S SUBD CRISMARCEL SUBD RR
TALON PROPER STA CECILIA RR
VERAVILLE HOMES 4 RR
ZAPOTE ALABANG ROAD GOLDEN GATE RC**
ALL OTHER STREETS RR
CR
GP*

BARANGAY: TALON DOS


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
AGUILAR CPD VAA II RR
BF RESORT I MOTHER EARTH SUBD RR
BF RESORT VILL MOTHER EARTH SUBD RR
MOTHER EARTH SUBD BF RESORT VILL RR
SAN BEDA HOMES MANILA SOUTH ROAD RR
STA CECILIA SUBD CRISMARCEL SUBD RR
VAA II MOTHER EARTH SUBD RR
ITALIA 500 RC**
ALL OTHER STREETS RR
CR
GP*

* AREA IS NOT LESS THAN 5,000 SQ.M.


RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: TALON TRES Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ADMIRAL PARK ARISTOCRAT SUBD RR
ARISTOCRAT SUBD ADMIRAL III IV RR
BAUTISTA CPD ADMIRAL SUBD RR
BAYANIHAN SUBD GOLDEN GATE SUBD RR
CARMENCITA VILL ADMIRAL IV RR
DONA PURISIMA BF HOMES RR
EMAPALICO HOMES CASIMIRO VILL RR
GOLDEN GATE SUBD SOUTH ROAD RR
PELAYO SUBD PARAMOUNT VILL RR
PARAMOUNT SUBD EMAPALICO HOMES RR
RAMOS CPD GOLDEN GATE SUBD RR
SOUTHLAND ADMIRAL SUBD RR
TALON GARDEN EMAPALICO HOMES RR
ZAPOTE ALABANG ROAD CECILES R MONWIK CR
ALL OTHER STREETS RR
CR
GP*

BARANGAY: TALON CUATRO


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ANGELA VILL CAMELLA HOMES RR
CAMELLA HOMES I ST MICHAEL SUBD RR
HANSUYIN SUBD MOONWALK SUBD RR
HAPPYVILLE SUBD ANGELA VILL RR
HOLY FAMILY CAMELLA HOMES RR
MEDINA CPD MOONWALK SUBD RR
PAG-IBIG LAS PINAS EQUITABLE SUBD RR
PARAISO SUBD TALON VILL RR
SAN ANTONIO V I TALON VILL RR
SIHANOUK SUBD ANGELA VILL RR
TALONG SUBD PARAISO SUBD RR
ALL OTHER STREETS RR
CR
GP*

* AREA IS NOT LESS THAN 5,000 SQ.M.


RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: TALON SINGKO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
C LEONCIA SUBD MIKESELL SUBD RR
DEL NOR SUBD MIKESELL SUBD RR
GOLDEN ACRES SUBD MOONWALK SUBD RR
GREENVALLEY MIKESELL SUBD RR
HERNANDEZ CPD MANILA DOCTORS VILL RR
METROCOR MOONWALK RR
MIKESELL SUBD DEL NOR SUBD RR
MOONWALK SUBD BF HOMES P-IV RR
RAINBOW VILL GOLDEN ACRES RR
SOLDIERS HILLS RAINBOW VILL RR
ST SCHOLASTICA MIKESELL SUBD RR
VILLA LUNINGNING NEAR DONA LEONCIA RR
ALL OTHER STREETS RR
CR
GP*

BARANGAY: ZAPOTE
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
FATIMA SUBD SANTOS VILL RR
SANTOS VILL VERGONVILLE SUBD RR
ZAPOTE PROPER MANILA SOUTH ROAD RR
ALL OTHER STREETS RR
CR

* AREA IS NOT LESS THAN 5,000 SQ.M.


RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
CONDOMINIUMS AND TOWNHOUSES (CCT)** Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
CONDO/THOUSE VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ITALIA 500 RC
PAMPLONA PROPER ALONG MANILA SOUTH ROAD RC
URCI TOWNHOUSES EMAPALICO HOMES RC
ZAPOTE ALABANG ROAD GOLDEN GATE RC
26 UNITS RESIDENCE TOWNHOUSE RC
3 UNITS TOWNHOUSE RC
ITALIA PARK HOMES RC
VERAVILLE TOWNHOMES RC
BF HOMES DONAVILLE RC
COUNTRY WOODSCREW TOWNHOMES RC
VILLA AIDA TOWNHOMES RC
METROPOLITAN TOWNHOUSE I RC
LA SCOLA TOWNHOUSE RC
CHRISTIAN TOWNHOMES RC
VERAVILLE TOWNHOMES RC
BUCHINGHAM TOWNHOMES RC
SAN MARINO TOWNHOMES RC
SOUTHERN EXEC HOMES ALMANZA RC
MACAMIR TOWERS RC
4 UNITS TOWNHOUSE RC
CASIMIRO TOWNHOMES PULANGLUPA RC
VERAVILLE TOWNHOMES V RC
VERAVILLE TOWNHOMES IV RC
CASIMIRO TOWNHOMES 2 RC
KASSEL TOWNHOMES 2 RC
CASIMIRO TOWNHOMES ZAPOTE ANNEX RC
ANITO CON PROJ BLDG RC
KALIKASAN HOUSING BLDG RC
KALIKASAN HOUSING PROJ/ANITO RC
FRANCEL REALTY & DEV CORP ALMANZA RC
CAMELLA HOMES LAS PINAS RC
CREME INVESTMENT CORP RC
SEVENTEEN HOMES RC
==================== ==================== ===========
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

CERTAIN GUIDLINES IN THE IMPLEMENTATION


OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 53 - LAS PIÑAS
(FORMERLY RDO NO. 34 PARANAQUE-LAS PIÑAS-MUNTINLUPA)

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR


CLASSIFICATION OF REAL PROPERTY.

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A


PARTICULAR BARANGAY -

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

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.

2. PREDOMINANT USE OF PROPERTY

a) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED


IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE
PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS
"COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.

b) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES


LOCATED IN A STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL
USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION.

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE


IS -

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 THE


IMPROVEMENTS SHALL BE GIVEN SEPERATE VALUES;

THE GROUND FLOOR OF A RESIDENTIAL CONDOMINIUM SHALL BE


CLASSIFIED AS COMMERCIAL AND TWENTY (20%) OF THE ESTABLISHED
VALUE SHALL BE ADDED THERETO.
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

4. AREAS FOR PRIORITY DEVELOPMENT (APD).

THESE 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
SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE
PROPER GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON
URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.

5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF


ASSESSORS:

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
SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAT 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/CITY/MUNICIPAL ASSESSORS, WHICHEVER IS HIGHER.

I-3/Nilo
ROPERTIES IN PARANAQUE,
CE NO. 34 (PARANAQUE),
E TAX PURPOSES.

e No. 1994, authorizes the


nes or areas and determine
located in each zone or

has determined the zonal


der the jurisdiction of Revenue
a public hearing was
mplement the revised zonal
commercial and industrial

e schedule of values of the


uch values shall be used as
ED TO HABITATION.

LY TO COMMERCIAL
OBJECT OF PROFIT.

AS CAPITAL.

OF CROP SUCH AS

ING, SALT-MAKING
LUDING TIMBERLAND

RDEVELOPED AREA WHICH


NTO RESIDENTIAL,
IONAL, ETC.

ORHOOD OR DISTRICT
OR CONTIGUOUS TO

- INDUSTRIAL
- INSTITUTIONAL
- AGRICULTURAL LAND
D ' - AREA FOR PRIORITY
DEVELOPMENT
E-LAS PINAS-MUNTINLUPA)

22-93
30-May-93
---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,200.00
2,200.00
7,000.00
1,000.00
7,000.00
1,000.00
1,000.00
1,800.00
7,000.00
1,000.00
1,200.00
1,200.00
1,000.00
7,000.00
1,000.00
7,000.00
1,400.00
1,000.00
6,000.00
1,000.00
6,000.00
500.00

---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
800.00
1,200.00
1,000.00
800.00
1,000.00
1,000.00
1,000.00
800.00
500.00
E-LAS PINAS-MUNTINLUPA)

22-93
30-May-93
---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,100.00
2,700.00
1,100.00
1,100.00
800.00
800.00
1,000.00
2,700.00
500.00

---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
2,500.00
800.00
800.00
800.00
800.00
800.00
1,000.00
500.00

---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
2,200.00
1,200.00
2,200.00
1,200.00
500.00
E-LAS PINAS-MUNTINLUPA)

22-93
30-May-93
---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,100.00
800.00
1,000.00
800.00
500.00

---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,400.00
1,200.00
1,200.00
1,400.00
1,400.00
E-LAS PINAS-MUNTINLUPA)

22-93
30-May-93
---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
800.00
1,000.00
800.00
800.00
800.00
800.00
2,200.00
2,200.00
5,000.00
2,500.00
2,200.00
1,400.00
1,400.00
800.00
800.00
1,400.00
800.00
1,200.00
1,400.00
800.00
7,500.00
1,000.00
800.00
1,000.00
900.00
1,000.00
1,000.00
800.00
2,200.00
8,000.00
7,000.00
800.00
500.00

---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,100.00
1,500.00
1,300.00
1,300.00
1,100.00
1,500.00
500.00
E-LAS PINAS-MUNTINLUPA)

22-93
30-May-93
---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,300.00
1,100.00
1,100.00
1,100.00
1,100.00
1,000.00
1,100.00
4,000.00
1,100.00
12,500.00
9,000.00
1,100.00
8,000.00
1,100.00
1,100.00
4,000.00
500.00

---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,200.00
2,200.00
2,200.00
1,100.00
500.00

---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,000.00
1,000.00
1,000.00
1,100.00
1,500.00
5,000.00
E-LAS PINAS-MUNTINLUPA)

22-93
30-May-93
---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
900.00
800.00
800.00
800.00
2,000.00
1,100.00
1,100.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
1,000.00
900.00
800.00
800.00
800.00
800.00
1,000.00
800.00
E-LAS PINAS-MUNTINLUPA)

22-93
30-May-93
---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,100.00
9,000.00
900.00
900.00
1,100.00
900.00
900.00
1,500.00
5,000.00
7,500.00
900.00
1,500.00
500.00

---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,000.00
1,100.00
1,100.00
1,000.00
1,000.00
1,100.00
1,100.00
12,000.00
1,000.00
6,000.00
500.00
E-LAS PINAS-MUNTINLUPA)

22-93
30-May-93
---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
900.00
900.00
1,100.00
900.00
900.00
900.00
1,100.00
1,100.00
900.00
900.00
900.00
1,500.00
1,500.00
7,500.00
900.00
1,500.00
500.00

---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,000.00
1,300.00
900.00
1,000.00
800.00
900.00
800.00
900.00
900.00
800.00
900.00
900.00
1,500.00
500.00
E-LAS PINAS-MUNTINLUPA)

22-93
30-May-93
---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
800.00
800.00
800.00
800.00
800.00
800.00
800.00
900.00
800.00
800.00
800.00
1,000.00
800.00
1,500.00
500.00

---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
1,000.00
1,100.00
3,500.00
1,000.00
3,500.00
E-LAS PINAS-MUNTINLUPA)

22-93
30-May-93
---------------------------------
3rd REV.
ZV/SQ.M.
---------------------------------
12,000.00
7,500.00
9,000.00
7,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
7,000.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
7,000.00
7,000.00
7,000.00
7,000.00
================
E-LAS PINAS-MUNTINLUPA)

TION
ES FOR

MUNTINLUPA)
REPUBLIC OF THE PHILLIPINES
DEPARTMENT OF FINANCE
MANILA

DEPARTMENT ORDER NO. 53-90


June 27, 1990

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

T O: All Internal Revenue Officers and Others Concerned.

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 revised the zonal values
of real properties located in the Municipalities of Paranaque, Las Pinas and Muntinlupa under Revenue
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 internal
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.

This Order shall take effect immediately.

(Sgd.) JESUS P. ESTANISLAO


Secretary of Finance

RECCOMENDED BY:

(Sgd.) JOSE U. ONG


Commissioner of Internal Revenue
DEFINITION OF TERMS

RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES


AND GENERALLY FOR THE OBJECT OF PROFIT.

INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN,


SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING,
INLAND FISHING, SALT-MAKING AND OTHER AGRICULTURAL
USES INCLUDING TIBERLAND AND FOREST LAND.

GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS


POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL,
INDUSTRIAL, INSTITUTIONAL, ETC.

VICINITY - MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT,


NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET
BEING LOCATED

CLASSIFICATION LEGEND :

'RR' - RESIDENTIAL REGULAR 'CC' - COMMERCIAL CONDOMINIUM

'RC' - RESIDENTIAL CONDOMINIUM 'I' - INDUSTRIAL

'CR' - COMMERCIAL REGULAR 'X' - INSTITUTIONAL

'A ' - AGRICULTURAL LAND GL' - GOVERNMENT LAND

'APD' - AREA FOR PRIORITY 'GP' - GENERAL PURPOSE


DEVELOPMENT
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: ALMANZA UNO Effect.date
---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
ALMANZA PROPER MANILA SO RD RR
BF EXEC VI PHIL STD ALMANZA RR
BF METROCOR MANILA DOCTOR VILL RR
CASTILLO SUBD GOODYEAR SUBD RR
DONA PURISIMA BF EXECUTIVE RR
F DEL MONTE ST JOSEPH ALMNZ RR
FRANCEL HOMES MANILA SOUTH RD RR
GONZALES CPD REAL ST RR
GREAT PLAIN DNA J ALMANZA RR
LEONCIA SUBD BF HOMES RR
MANILA DOCTORS TIERRA HERMOSA RR
ST. JOSEPH SUBD DBP SUBD RR
VERAVILLE BES GM ALMANZA RR
VILLANUEVA CPD REAL ST RR
ZAPOTE ALABANG RD WHOLE STRETCH CR
ALL OTHER PROPERTIES GP

BARANGAY: ALMANZA DOS


---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
BF HOMES SUBD I PILAR VILLAGE RR
DONA JOSEFA SUBD BF HOMES RR
DBP VILLAGE BF HOMES ALMANZA RR
GLORIA CPD PILAR VILLAGE RR
GOODYEAR SUBD DBP VILLAGE RR
ST. JOSEPH SUBD GOODYEAR SUBD RR
TERESA PARK BF HOMES RR
TS CRUZ SUBD BF LAS PINAS RR
ALL OTHER STREETS GP
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: DANIEL FAJARDO Effect.date
---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
REAL ST QUIRINO AVE RR
REAL ST QUIRINO AVE EXT CR
SAN FRANCISCO QUIRINO AVE RR
SAN JOSE QUIRINO AVE RR
TALON I L PINAS CHURCH RR
TRAMO INTERIOR MANUYO CEMETERY RR
ALL OTHER STREETS RR

BARANGAY: ELIAS ALDANA


---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
REAL ST QUIRINO AVE CR
SAN FRANCISCO QUIRINO AVE RR
SAN JOSE QUIRINO AVE RR
TALON II PVT RAWLANDS RR
TRAMO ST QUIRINO AVE RR
ALL OTHER STREETS RR

BARANGAY: ILAYA
---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
REAL ST QUIRINO AVE CR
SAN FRANCISCO QUIRINO AVE RR
SAN JOSE QUIRINO AVE RR
TALON II PVT UNDEVELOPED RR
ALL OTHER STREETS RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: INTL VILLAGE Effect.date
---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
BF EXEC IV V PARAMOUNT SUBD RR
CAA S ANTONIO VAL 7 RR
CITTA DELA RR
ALL OTHER PROPERTIES GP

BARANGAY: MANUYO UNO


---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
MEDINA CPD TRAMO ST RR
SULTANA ENTIRE PVT UNDEVELOPED A
ALL OTHER PROPERTIES GP

BARANGAY: MANUYO DOS


---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
BF MARTINVILLE GATCHALIAN SUBD RR
CANAYNAY COURT DNA MATILDE SUB RR
DNA MATILDE SUB CANAYNAY COURT RR
GATCHALIAN SUBD MARTINVILLE SUB RR
D GUEVARRA GATCHALIAN SUBD RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PAMPLONA UNO Effect.date
---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
A BONIFACIO ST ALONG TUASON RD RR
ARROW TEXTILE BALAGTAS SUBD RR
BALAGTAS D CRISTETA SUBD RR
BURGOS ST MANILA SO RD RR
C NOBLEZA CPD PHILIPS RR
CUEVAS CPD ALONG NATL RD CR
CULASI MANILA SO RD I
GOMEZ ST MANILA SO RD RR
HILABEL ST PAMPLONA ELEM SCH RR
KAUNLARAN BALAGTAS RR
KAY MANARIGO MUN HALL RR
MONARK INC PHILIPS RR
PAMPLONA PARKS REMARVILLE SUBD RR
PAMPLONA PROPER ALONG MLA SO RD RC
PHILIPS PARK SU GREENVIEW RR
SN ISIDRO SUBD MANILA SO RD RR
TUAZON SUBD SN ISIDRO SUBD RR
TUNGTON CASIMIRO VIL RR
ZAPOTE ALABANG RD PAMPLONA I CR
ALL OTHER PROPERTIES GP

BARANGAY: PAMPLONA DOS


---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
PAMPLONA PARK REMARVILLE SUBD RR
PHILAM VILL MANILA SO RD RR
REMARVILLE SUBD PAMPLONA PARK S RR
STERLING LIFE H PHILAM VILL RR
ALL OTHER PROPERTIES GP
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PAMPLONA TRES Effect.date
---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
CAMELLA H 3 4 ST JOSEPH SUBD RR
CASIMIRO I EMAPALICO HOMES RR
CITY LITE LOPE RR
GREENVIEW SUBD D CRISTETA SUBD RR
LAS PINAS VILL VERDANT ACRES RR
MANILA TIMES VI PERPETUAL HELP RR
MANUELA SUBD MANILA SO RD RR
URCI TOWNHOUSES PAMPLONA III CC
STA CRISTINA SU VERDANT ACRES RR
URCI TOWNHOUSES EMAPALICO HOMES RC
V ACRES SUBD DNA MANUELA SUBD RR
ZAPOTE ALABANG CR
2 REYVILLE ABC VERDANT ACRES RR
ALL OTHER PROPERTIES GP

BARANGAY: PILAR VILLAGE


---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
PILAR VILLAGE RR
PILAR VILLAGE DONA PILAR AVE CR
ALL OTHER PROPERTIES GP

BARANGAY: PULANGLUPA UNO


---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
GABRIEL CPD PERPETUAL VILL RR
PERPETUAL VILL QUIRINO AVE RR
PULANG LUPA PRO QUIRINO AVE RR
REAL ST QUIRINO AVE RR
REAL ST PERPETUAL VILLAGE CR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PULANGLUPA DOS Effect.date
---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
AIRMENS VILL MARTINVILLE RR
AZALEA HOMES MAYAYAPA VILL RR
BELISARIO CASIMIRO VILL RR
CAMELLA HOMES ST JOSEPH SUBD RR
CAMELLA II D V ST JOSEPH RR
CAMELLA VGV VERGONVILLE SUBD RR
COUNTRY HOMES MAPAYAPA VILL RR
D ISABELITA SUBD ST JOSEPH SUBD RR
DBP SUBD LOZADA COMPOUND RR
DNA JULIETA SUBD MAPAYAPA VILL RR
DNA PAZ SUBD ST JOSEPH SUBD RR
GUINTO SUBD ST JOSEPH SUBD RR
JULIO CPD MAPAYAPA VILL RR
LOZADA CPD DBP SUBD RR
MAPAYAPA VILL TRAMO NAGA RD RR
MARTINVILLE AIRMENS VILL RR
MOUNT CREST SUBD ST JOSEPH SUBD RR
SAN ANTONIO V 7 MARTINVILLE RR
ST JOSEPH PARK GUINTO SUBD RR
VAA PHASE III MAPAYAPA VILL RR
VERGONVILLE GREENVIEW SUBD RR

BARANGAY: TALON UNO


---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
CASIMIRO I C GOLDEN GATE RR
CASIMIRO TOWNHOUSES GOLDEN GATE RC
CRISMARCEL SUBD STA CECILIA VIL RR
DELA CRUZ CPD GOLDEN GATE RR
FESAN COURT CRISMARCEL SUBD RR
GREYMAR SUBD STA CECILIA RR
ST MARYS SUBD CRISMARCEL SUBD RR
TALON PROPER STA CECILIA RR
ZAPOTE ALABANG RD GOLDEN GATE RC
ALL OTHER PROPERTIES GP
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: TALON DOS Effect.date
---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
AGUILAR CPD VAA II RR
BF RESORT I MOTHER EARTH S RR
BF RESORT VIL MOTHER EARTH S RR
MOTHER EARTH SUBD BF RESORT VILL RR
SAN BEDA HOMES MANILA SO ROAD RR
STA CECILIA SUBD CRISMARCEL SUBD RR
VAA II MOTHER EARTH SUBD RR
ITALIA 500 RR
RC
ALL OTHER PROPERTIES GP

BARANGAY: TALON TRES


---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
ADMIRAL PARK ARISTOCRAT SUBD RR
ARISTOCRAT SUBD ADMIRAL III IV RR
BAUTISTA CPD ADMIRAL SUBD RR
BAYANI SUBD GOLDEN GATE SUBD RR
CARMENCITA VILL ADMIRAL IV RR
DONA PURISIMA BF HOMES RR
EMAPALICO HOMES CASIMIRO VILL RR
GOLDEN GATE SUBD SOUTH ROAD RR
PALAYO SUBD PARAMOUNT VILL RR
PARAMOUNT SUBD EMAPALICO HOMES RR
RAMOS CPD GOLDEN GATE SUBD RR
SOUTH LAND ADMIRAL SUBD RR
TALON GARDEN EMAPALICO HOMES RR
ZAPOTE ALABANG RD CECILES R MNWLK CR
ALL OTHER PROPERTIES GP
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: TALON CUATRO Effect.date
---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
ANGELA VILLAGE CAMELLA HOMES RR
CAMELLA HOMES I ST MICHAEL SUBD RR
HANSUYIN SUBD MOONWALK SUBD RR
HAPPYVILLE ANGELA VILL RR
HOLY FAMILY CAMELLA HOMES RR
MEDINA CPD MOONWALK SUBD RR
PAG IBIG L PINA EQUITABLE SUBD RR
PARAISO SUBD TALON VILLAGE RR
S ANTONIO VAL I TALON VILLAGE RR
SIHANOUK SUBD ANGELA SUBD RR
TALON SUBD PARAISO SUBD RR
ALL OTHER PROPERTIES GP

BARANGAY: TALON SINGKO


---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
D LEONCIA SUBD MIKESELL SUBD RR
DEL NOR SUBD MIKESELL SUBD RR
GOLDEN ACRES MOONWALK RR
GREEN VALLEY MIKESELL SUBD RR
HERNANDEZ CPD MLA DOCTORS VILL RR
METROCOR MOONWALK RR
MIKESELL SUBD DEL NOR SUBD RR
MOONWALK SUBD BF HOMES PH IV RR
RAINBOW VILLAGE GOLDEN ACRES RR
SOLDIERS HILLS RAINBOW VILL RR
ST SCHOLASTICA MIKESELL SUBD RR
VILLA LUNINGNIN NR DONA LEONCIA RR
ALL OTHER PROPERTIES GP

BARANGAY: ZAPOTE
---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
FATIMA SUBD SANTOS VILLAGE RR
SANTOS VILLAGE VERGONVILLE SUBD RR
ZAPOTE PROPER MANILA SOUTH RD CR

CONDOMINIUMS
---------------------------------------- ---------------------------------------- -----------------------
CLASSI-
CONDO/THOUSE VICINITY FICATION
---------------------------------------- ---------------------------------------- -----------------------
CASIMIRO TOWNHOUSES GOLDEN GATE RC
ITALIA 500 RC
PAMPLONA PROPER ALONG MLA SOUTH RD RC
URCI TOWNHOUSES EMAPALICO HOMES RC
ZAPOTE ALABANG ROAD GOLDEN GATE RC
==================== ==================== ===========
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

CERTAIN GUIDELINES IN THE IMPLEMENTATION


OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 53 - LAS PIÑAS
(FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.

WHERE IN THE APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS


OF REAL PROPERTY), NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION,
THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN THE
ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.

2. NO PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.

IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION OF LAND HAS


BEEN EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED PROPERTY IN AN
ADJACENT BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.

3. 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.

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.

5. VALUES OF CONDOMINIUM AND TOWNHOUSES.

IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS AND


TOWNHOUSES, THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE BUILDING SHALL
BE TREATED AS ONE, IF THE TITLE IS A CCT OR CONDOMINIUM CERTIFICATE OF TITLE.
HOWEVER, IF THE TITLE IS A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND AND
IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.

THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL


AND 20% OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

6. AREA FOR PRIORITY DEVELOPMENT (APD).

THESE 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 PROPER GOVERNMENT
AGENCY, E.G., PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING
AUTHORITY (NHA), ETC.

7. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

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.

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.

I-3/Nilo
E

3-90

JUNE 15, 1987 AND


VISED ZONAL VALUES
AQUE, LAS PINAS AND

ee No. 1994, authorizes the


ent zones or areas
of the real properties
ers.

has revised the zonal values


and Muntinlupa under Revenue
is issued to implement
sed in computing any internal

schedule of values of the


ed herein, such values

JESUS P. ESTANISLAO
Secretary of Finance
TED TO HABITATION.

LLY TO COMMERCIAL PURPOSES

Y AS CAPITAL.

OF CROP SUCH AS RICE, CORN,


PASTURING, DAIRYING,
OTHER AGRICULTURAL
OREST LAND.

ERDEVELOPED AREA WHICH HAS


O RESIDENTIAL, COMMERCIAL,

ORHOOD OR DISTRICT ABOUT,


NTIGUOUS TO A STREET

- COMMERCIAL CONDOMINIUM

INDUSTRIAL

INSTITUTIONAL

GOVERNMENT LAND

GENERAL PURPOSE
UE-LAS PINAS-MUNTINLUPA)

53-90
18-Nov-90
----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
1,000.00
1,500.00
1,000.00
700.00
700.00
700.00
1,500.00
700.00
1,100.00
900.00
700.00
700.00
1,200.00
700.00
5,750.00
500.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
1,000.00
600.00
1,000.00
600.00
700.00
600.00
700.00
700.00
500.00
UE-LAS PINAS-MUNTINLUPA)

53-90
18-Nov-90
----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
1,000.00
2,500.00
1,000.00
1,000.00
600.00
600.00
600.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
2,250.00
700.00
700.00
700.00
700.00
600.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
2,250.00
800.00
800.00
650.00
600.00
UE-LAS PINAS-MUNTINLUPA)

53-90
18-Nov-90
----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
1,200.00
1,000.00
1,800.00
500.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
600.00
900.00
500.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
UE-LAS PINAS-MUNTINLUPA)

53-90
18-Nov-90
----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
600.00
600.00
600.00
600.00
600.00
4,000.00
1,900.00
600.00
600.00
600.00
1,000.00
1,200.00
600.00
6,000.00
600.00
800.00
600.00
600.00
6,000.00
500.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
1,100.00
1,200.00
1,100.00
1,100.00
500.00
UE-LAS PINAS-MUNTINLUPA)

53-90
18-Nov-90
----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
800.00
1,000.00
10,000.00
1,000.00
7,500.00
1,000.00
6,000.00
1,000.00
500.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
1,000.00
2,000.00
550.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
800.00
800.00
1,000.00
1,300.00
4,000.00
UE-LAS PINAS-MUNTINLUPA)

53-90
18-Nov-90
----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
700.00
600.00
700.00
700.00
1,000.00
1,000.00
1,000.00
700.00
700.00
700.00
700.00
700.00
700.00
700.00
800.00
700.00
700.00
700.00
700.00
900.00
700.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
1,000.00
7,500.00
800.00
800.00
1,000.00
800.00
800.00
1,200.00
6,000.00
500.00
UE-LAS PINAS-MUNTINLUPA)

53-90
18-Nov-90
----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
900.00
1,000.00
1,000.00
900.00
900.00
1,000.00
1,100.00
1,500.00
10,000.00
500.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
700.00
700.00
1,000.00
700.00
700.00
700.00
1,000.00
1,000.00
700.00
700.00
800.00
1,200.00
1,200.00
6,000.00
500.00
UE-LAS PINAS-MUNTINLUPA)

53-90
18-Nov-90
----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
860.00
1,100.00
700.00
900.00
600.00
700.00
600.00
700.00
800.00
600.00
700.00
500.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
700.00
700.00
600.00
600.00
700.00
700.00
700.00
800.00
700.00
700.00
700.00
900.00
500.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
900.00
1,000.00
2,500.00

----------------------------------------
2nd REV.
ZV/SQ.M.
----------------------------------------
7,500.00
10,000.00
6,000.00
7,500.00
6,000.00
====================
UE-LAS PINAS-MUNTINLUPA)

MENTATION
ERTIES FOR

NAS-MUNTINLUPA)

OR VARIOUS CLASSIFICATIONS
PARTICULAR CLASSIFICATION,
L PROPERTY LOCATED IN THE

DISPOSITION OF LAND HAS


Y SITUATED PROPERTY IN AN

D INTO TWO OR MORE


NG BARANGAY SHALL BE USED

CATED IN A STREET/BARANGAY/
L" SHALL BE CONSIDERED AS

OR CONDOMINIUMS AND
UE OF THE BUILDING SHALL
M CERTIFICATE OF TITLE.
OF TITLE, LAND AND

SSIFIED AS COMMERCIAL
UE-LAS PINAS-MUNTINLUPA)

DEVELOPMENT CERTIFIED TO
D (HLURB). IF IT IS UTILIZED
Y THE PROPER GOVERNMENT
PCUP), NATIONAL HOUSING

UES OF ASSESSORS.

IN COMPUTING ALL INTERNAL


M SALES, EXCHANGES, OR
NAS CLASSIFIED AS CAPITAL
RMS OF CONDITIONAL SALES,
THE RATE OF 5% BASED ON
R THAN THE ZONAL VALUES

Y TO BE USED IN COMPUTING
T VALUE AS DETERMINED BY
ES) OR (2) THE FAIR MARKET
NCIAL AND CITY ASSESSORS,
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
MANILA

DEPARTMENT ORDER NO. 1-89


September 23, 1988

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.

TO : All Internal Revenue Officers and Others Concerned.

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.

This Order shall take effect immediately.

(Sgd.) VICENTE JAYME


Secretary of Finance

RECOMMENDED BY:

(Sgd.) BIENVENIDO A. TAN, JR.


Commissioner
Certain guidelines on the upgrading or revision of the established zonal values of real properties

1. There should be a 50% or more increase in value of real property;

2. There should be a written certification of the Revenue District Officer concerned that the transactions
are bullish in their area of justification; and

3. The revision and/or upgrading should be on the 6th to the 12th month after the implementation of
the approved zonal valuation of the real properties in the revenue district.

All the three (3) abovementioned conditions should be present before any request for revision
and/or upgrading is approved.

The following upgraded zonal values of real properties for RDO 34 shall be implemented in
computing any internal revenue tax.

Certain guidelines on the assignment of values for rawlands.

In case of rawlands, abandoned subdivisions, salt-beds (whether or not abandoned), and other
agricultural lands in urban areas, values therefore shall be given per barangay.

These properties if not covered by guideline no. 3, which provides as follows:


"3 No previous sale of property in a particular
street/s within the same barangay.

Where a stteet 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

shall be referred as to "All Other Properties" and given the code "General Purpose (GP) for
classification purposes.

The following zonal values for unclassified properties, specifically rawlands, in RDO 34 shall be
implemented in computing any internal revenue tax:
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: ALMANZA UNO Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP

BARANGAY: ALMANZA DOS


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP

BARANGAY: INTERNATIONAL VILLAGE


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP

BARANGAY: MANUYO DOS


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP

BARANGAY: PAMPLONA UNO


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP

BARANGAY: PAMPLONA DOS


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY

BARANGAY: PAMPLONA TRES


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP

DO No.
BARANGAY: PILAR VILLAGE Effect.date
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP

BARANGAY: TALON UNO


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP

BARANGAY: TALON DOS


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ITALIA 500 RR
ALL OTHER PROPERTIES GP

BARANGAY: TALON TRES


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP

BARANGAY: TALON CUATRO


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY

BARANGAY: TALON CINCO


----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
ALL OTHER PROPERTIES GP

CONDOMINIUMS
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
CONDO/THOUSE VICINITY FICATION
----------------------------------------- ----------------------------------------- ------------------------
GARDEN HOMES RC
BAY HOUSES RC
ALL OTHER CONDOMINIUM/ RC
TOWNHOUSES
==================== ==================== ===========

I-3/Nilo
1987 IMPLEMENTING
PALITY OF PARANAQUE,
SES.

1994, authorizes the


r areas and determine
ted in each zone or

evised the zonal values


District No. 34.
s for land and improvements
tinlupa as shown in Annex

edule of values of the


values shall be used as

E JAYME
of Finance
of real properties

erned that the transactions

er the implementation of

any request for revision

ll be implemented in

ot abandoned), and other

ose (GP) for

RDO 34 shall be
-LAS PINAS-MUNTINLUPA)

1-89
10-Mar-89
-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
250.00

-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
250.00

-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
250.00

-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
250.00

-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
250.00

-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
250.00
-LAS PINAS-MUNTINLUPA)

-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
250.00

1-89
10-Mar-89
-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
275.00

-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
250.00

-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
700.00
250.00

-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
250.00

-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
250.00
-LAS PINAS-MUNTINLUPA)

-----------------------------
1st REV.
ZV/SQ.M.
-----------------------------
250.00

-----------------------------
2nd REV.
ZV/SQ.M.
-----------------------------
10,000.00
11,000.00
10,000.00

==============
Republic of the Phillipines
Ministry of Finance
Manila

DEPARTMENT ORDER NO. 85-87


June 15, 1997

SUBJECT: Implementation of the Zonal Values of Real Properties in the Municipalities of


Paranaque, Las Pinas and Muntinlupa for Internal Revenue Tax Purposes.

TO : All Internal Revenue Officers and Others Concerned.

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 Paranaque, Las Pinas and Muntinlupa, under Revenue
District Office No. 34, after a public hearing conducted thereon for the purpose. This Order
is issued to implement zonal values for land and the zonal values for land and improvements in the
case of condominiums in the Municipalities 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.

This Order shall take effect immediately.

(Sgd.) JAIME V. ONGPIN


Secretary of Finance

RECOMMENDED BY:

(Sgd.) BIENVENIDO A. TAN, Jr.


Commissioner
DEFINITION OF TERMS

RESIDENTIAL - Land/Building principally devoted to habitation.

COMMERCIAL - Land/Building devoted principally to commercial purposes and generally for the
object of profit.

INDUSTRIAL - Devoted principally to industry as capital.

AGRICULTURAL - Devoted principally to raising of crop such as rice, corn, sugarcane, tobacco, etc.
or to pasturing, dairying, inland fishing. salt-making and other agricultural uses
including timberland and forest land.

VICINITY - Means an area, locality, neigborhood or district about, near, adjacent proximate
or contiguous to a street being located.

CLASSIFICATION LEGEND

' RR ' - RESIDENTIAL REGULAR ' A ' - AGRICULTURAL

' RC ' - RESIDENTIAL CONDOMINIUM ' I ' - INDUSTRIAL

' CR ' - COMMERCIAL REGULAR ' X ' - INSTITUTIONAL

' CC ' - COMMERCIAL CONDOMINIUM


RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: ALMANZA UNO Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
ALMANZA PROPER MANILA SO RD RR
BE EXEC VI PHIL STD ALMANZ RR
BF METROCOR MANILA DOCTOR VILL RR
CASTILLO SUBD GOODYEAR SUBD RR
DONA PURISIMA BF EXECUTIVE RR
F DEL MONTE ST JOSEPH ALMNZ RR
FRANCEL HOMES MANILA SOUTH RD RR
GONZALES CPD REAL ST RR
GREAT PLAIN DNA J ALMANZA RR
LEONCIA SUBD BF HOMES RR
MANILA DOCTORS TIERRA HERMOSA RR
ST. JOSEPH SUBD DBP SUBD RR
VERAVILLE BES GM ALMANZA RR
VILLANUEVA CPD REAL ST RR
ZAPOTE ALABANG RD (WHOLE STRETCH) CR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: ALMANZA DOS Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
BF HOMES SUBD I PILAR VILLAGE RR
DONA JOSEFA SUB BF HOMES RR
DBP VILLAGE BF HOMES ALMANZ RR
GLORIA CPD PILAR VILLAGE RR
GOODYEAR SUBD DBP VILLAGE RR
ST JOSEPH SUBD GOODYEAR SUBD RR
TERESA PARK BF HOMES RR
TS CRUZ SUBD BF LAS PINAS RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: DANIEL FAJARDO Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
REAL ST QUIRINO AVE RR
REAL ST QUIRINO AVE EXT CR
SAN FRANCISCO QUIRINO AVE RR
SAN JOSE QUIRINO AVE RR
TALON I L PINAS CHURCH RR
TRAMO INTERIOR MANUYO CEMETERY RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: ELIAS ALDANA Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
REAL ST QUIRINO AVE CR
SAN FRANCISCO QUIRINO AVE RR
SAN JOSE QUIRINO AVE RR
TALON II PVT RAWLANDS RR
TRAMO ST QUIRINO AVE RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: ILAYA Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
REAL ST QUIRINO AVE CR
SAN FRANCISCO QUIRINO AVE RR
SAN JOSE QUIRINO AVE RR
TALON II PVT UNDEVELOPED RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: INTL VILLAGE Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
BF EXEC IV & V PARAMOUNT SUBD RR
CAA S ANTONIO VAL 7 RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: MANUYO UNO Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
MEDINA CPD TRAMO ST RR
SULTANA ENTIRE PVT UNDEVELOPED A
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: MANUYO DOS Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
BF MARTINVILLE GATCHALIAN SUBD RR
CANAYNAY COURT DNA MATILDE SUB RR
DNA MATILDE SUB CANAYNAY COURT RR
GATCHALIAN SUBD MARTINVILLE SUB RR
O GUEVARRA GATCHALIAN SUBD RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PAMPLONA UNO Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
A BONIFACIO ST ALONG TUASON RD RR
ARROW TEXTILE BALAGTAS SUBD RR
BALAGTAS D CRISTETA SUBD RR
BURGOS ST MANILA SO RD RR
C NOBLEZA CPD PHILIPS RR
CUEVAS CPD ALONG NATL RD CR
CULASI MANILA SO RD I
GOMEZ ST MANILA SO RD RR
HILABEL ST PAMPLONA ELEM S RR
KAUNLARAN BALAGTAS RR
KAY MANARIGO MUN. HALL RR
MONARK INC PHILIPS RR
NATIONAL RD PAMPLONA I CR
NATIONAL RD BDY TALON ZPTE RR
PAMPLONA PARK S REMARVILLE SUBD RR
PAMPLONA PROPER ALONG MLA SO RD RC
PHILIPS PARK SU GREENVIEW RR
SAN ISIDRO SUBD MANILA SO RD RR
TUAZON SUBD SN ISIDRO SUBD RR
TUNGTON CASIMIRO VILL RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PAMPLONA DOS Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
PAMPLONA PARK REMARVILLE SUBD RR
PHILAM VILL MANILA SO RD RR
REMARVILLE SUBD PAMPLONA PARK S RR
STERLING LIFE H PHILAM VILL RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PAMPLONA TRES Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
CAMELLA H 3 & 4 ST JOSEPH SUBD RR
CASIMIRO I EMAPALICO HOMES RR
CITY LITE UCPB RR
GREENVIEW SUBD D CRISTETA SUBD RR
LAS PINAS VILL VERDANT ACRES RR
MANILA TIMES VI PERPETUAL HELP RR
MANUELA SUBD MANILA SO RD RR
URCI TOWNHOUSES PAMPLONA III CC
STA CRISTINA SU VERDANT ACRES RR
URCI TOWNHOUSES EMAPALICO HOMES RC
V ACRES SUBD DNA MANUELA SUB RR
ZAPOTE ALABANG CR
2 REYVILLE ABC VERDANT ACRES RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PILAR VILLAGE Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
PILAR VILLAGE BF HOMES ALMANZ RR
PILAR VILLAGE BF HOMES RR
PILAR VILLAGE DONA PILAR AVE CR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PULANGLUPA UNO Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
GABRIEL CPD PERPETUAL VILL RR
PERPETUAL VILL QUIRINO AVE RR
PULANG LUPA PRO QUIRINO AVE RR
REAL ST QUIRINO AVE RR
REAL ST PERPETUAL VILLAGE CR
(QUIRINO EXT.)
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: PULANG LUPA DOS Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
AIRMENS VILL MARTINVILLE RR
AZALEA HOMES MAYAYAPA VILL RR
BELISARIO CASIMIRO VILL RR
CAMELLA HOMES ST JOSEPH SUBD RR
CAMELLA II D V ST JOSEPH RR
CAMELLA VGV VERGONVILLE SUB RR
COUNTRY HOMES MAPAYAPA VILL RR
D ISABELITA SUB ST JOSEPH SUBD RR
DBP SUBD LOZADA COMPOUND RR
DNA JULIETA SUB MAPAYAPA VILL RR
DNA PAZ SUBD ST JOSEPH SUBD RR
GUINTO SUBD ST JOSEPH SUBD RR
JULIO CPD MAPAYAPA VILL RR
LOZADA CPD DBP SUBD RR
MAPAYAPA VILL TRAMO NAGA RD RR
MARTINVILLE AIRMENS VILL RR
MOUNT CREST SUB ST JOSEPH SUBD RR
SN ANTONIO V 7 MARTINVILLE RR
ST JOSEPH PARK GUINTO SUBD RR
VAA PHASE III MAPAYAPA VILL RR
VERGONVILLE GREENVIEW SUBD RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: TALON UNO Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
CASIMIRO I C GOLDEN GATE RR
CASIMIRO TOWNHOUSES GOLDEN GATE RC
CRISMARCEL SUBD STA CECILIA VIL RR
DELA CRUZ CPD GOLDEN GATE RR
FESAN COURT CRISMARCEL SUBD RR
GREYMAR SUBD STA CECILIA RR
ST MARY'S SUBD CRISMARCEL SUBD RR
TALON PROPER STA CECILIA RR
ZAPOTE ALABANG RD GOLDEN GATE RC
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: TALON DOS Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
AGUILAR CPD VAA II RR
BF RESORT I MOTHER EARTH S RR
BF RESORT VILL MOTHER EARTH S RR
MOTHER EARTH SU BF RESORT VILL RR
SAN BEDA HOMES MANILA SO ROAD RR
STA CECILIA SUB CRISMARCEL SUBD RR
VAA II MOTHER EARTH S RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: TALON TRES Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
ADMIRAL PARK ARISTOCRAT SUBD RR
ARISTOCRAT SUBD ADMIRAL III IV RR
BAUTISTA CPD ADMIRAL SUBD RR
BAYANI SUBD GOLDEN GATE SUB RR
CARMENCITA VILL ADMIRAL IV RR
DONA PURISIMA BF HOMES RR
EMAPALICO HOMES CASIMIRO VILL RR
GOLDEN GATE SUB SOUTH ROAD RR
NATIONAL RD CECILES R MNWALK RR
PALAYO SUBD PARAMOUNT VILL RR
PARAMOUNT SUBD EMAPALICO HOMES RR
RAMOS CPD GOLDEN GATE SUB RR
SOUTH LAND ADMIRAL SUBD RR
TALON GARDEN EMAPALICO HOMES RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: TALON CUATRO Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
ANGELA VILLAGE CAMELLA HOMES RR
CAMELLA HOMES I ST MICHAEL SUBD RR
HANSUYIN SUBD MOONWALK SUBD RR
HAPPYVILLE ANGELA VILL RR
HOLY FAMILY CAMELLA HOMES RR
MEDINA CPD MOONWALK SUBD RR
PAG IBIG L PINA EQUITABLE SUBD RR
PARAISO SUBD TALON VILLAGE RR
S ANTONIO VAL I TALON VILLAGE RR
SIHANOUK SUBD ANGELA SUBD RR
TALON SUBD PARAISO SUBD RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: TALON SINGKO Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
D LEONCIA SUBD MIKESELL SUBD RR
DEL NOR SUBD MIKESELL SUBD RR
GOLDEN ACRES MOONWALK RR
GREEN VALLEY MIKESELL SUBD RR
HERNANDEZ CPD MLA DOCTORS VIL RR
METROCOR MOONWALK RR
MIKESELL SUBD DEL NOR SUBD RR
MOONWALK SUBD BF HOMES PH IV RR
RAINBOW VILLAGE GOLDEN ACRES RR
SOLDIERS HILLS RAINBOW VILL RR
ST SCHOLASTICA MIKESELL SUBD RR
VILLA LUNINGNIN NR DONA LEONCIA RR
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

MUNICIPALITY: LAS PINAS CITY


DO No.
BARANGAY: ZAPOTE Effect.date
------------------------------------------- ----------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------- ----------------------------------------- ------------------------
FATIMA SUBD SANTOS VILLAGE RR
SANTOS VILLAGE VERGONVILLE SUB RR
ZAPOTE PROPER MANILA SOUTH RD CR
===================== ==================== ===========
RDO NO. 53 LAS PINAS-MUNTINLUPA (FORMERLY RDO NO. 34 PARANAQUE-LAS PINAS-MUNTINLUPA)

Certain Guidelines in the Implementation


of Zonal Values of Real Properties for
RDO No. 53 - Las Piñas
(Formerly RDO 34 Muntinlupa, Las Piñas, and Parañaque)

1. No previous sale of property of a paticular classification.

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.

2. No previous sale of property of any classification.

In a barangay where no sale, exchange or other disposition of land has been


effected, the approved zonal value of a similarly situated property in an adjacent
barangay of similar conditions, shall be used.

3. No previous sale of property in a particular street(s) within the same barangay.

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/Nilo
s

Municipalities of
Tax Purposes.

Decree No. 1994,


s into different zones
value of the real
appraisers.

venue has determined


untinlupa, under Revenue
he purpose. This Order
d and improvements in the
Muntinlupa as shown in

in the schedule of values


ed herein, such values

JAIME V. ONGPIN
Secretary of Finance
mmercial purposes and generally for the

as rice, corn, sugarcane, tobacco, etc.


alt-making and other agricultural uses

strict about, near, adjacent proximate

AGRICULTURAL

INDUSTRIAL

INSTITUTIONAL
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
500.00
500.00
500.00
350.00
350.00
350.00
600.00
350.00
550.00
430.00
350.00
330.00
600.00
350.00
1,000.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
500.00
300.00
500.00
300.00
350.00
300.00
350.00
350.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
500.00
1,000.00
500.00
500.00
300.00
300.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
1,000.00
350.00
350.00
350.00
350.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
1,000.00
400.00
400.00
300.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
600.00
500.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
300.00
450.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
500.00
400.00
400.00
450.00
450.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
300.00
300.00
300.00
300.00
300.00
1,000.00
950.00
300.00
300.00
300.00
500.00
600.00
1,000.00
800.00
300.00
3,500.00
300.00
400.00
300.00
300.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
530.00
550.00
530.00
550.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
500.00
480.00
480.00
500.00
500.00
400.00
500.00
4,000.00
500.00
3,500.00
500.00
1,000.00
500.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
500.00
450.00
700.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
400.00
400.00
500.00
650.00
1,000.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
350.00
300.00
350.00
350.00
500.00
500.00
500.00
350.00
350.00
350.00
350.00
350.00
350.00
350.00
400.00
350.00
350.00
350.00
350.00
430.00
350.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
500.00
3,000.00
400.00
400.00
500.00
400.00
400.00
600.00
1,000.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
450.00
500.00
400.00
350.00
450.00
500.00
550.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
350.00
350.00
500.00
350.00
350.00
350.00
500.00
500.00
750.00
350.00
350.00
400.00
450.00
350.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
430.00
550.00
350.00
430.00
300.00
350.00
300.00
350.00
400.00
300.00
350.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
350.00
350.00
300.00
300.00
350.00
350.00
350.00
400.00
350.00
350.00
350.00
450.00
-LAS PINAS-MUNTINLUPA)

85-87
1-Oct-87
--------------------------------
INITIAL
ZV/SQ.M.
--------------------------------
450.00
500.00
1,000.00
================
-LAS PINAS-MUNTINLUPA)

ation
for

d Parañaque)

value has been prescribed


value prescribed for the
of similar conditions

ion of land has been


perty in an adjacent

e same barangay.

st of streets with
ds with the same
arangay shall apply.

o or more barangays,
used for the newly

ting all internal revenue


s, or other dispositions
que classified as capital
nditional sales, by
% based on the gross
ues herein established.

ed in computing all
etermined by the
e fair market value as
sessors, whichever is

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