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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.
See Details on
Section 16 (e) of the Tax Code as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different
zones or areas and determine for internal revenue tax purposes, the fair market value of
the real properties located in each zone or area upon consultation with competent
appraisers both from private and public sectors.
In case the gross selling price or the market value shown in the schedule of values
of the provincial or city assessor is higher than the zonal value established herein, such
values shall be used as basis for computing the internal revenue tax.
(Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS
CLASSIFICATION LEGEND:
I-3/Nilo
Republic of the Philippines
DEPARTMENT OF FINANCE
Manila
Section 16 (e) of the Tax Code as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different
zones or areas and determine for internal revenue tax purposes, the fair market value of
the real properties located in each zone or area upon consultation with competent
appraisers both from private and public sectors.
In case the gross selling price or the market value shown in the schedule of values
of the provincial or city assessor is higher than the zonal value established herein, such
values shall be used as basis for computing the internal revenue tax.
(Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS
CLASSIFICATION LEGEND:
I - Industrial X - Institutional
3. DIVISION OF BARANGAY.
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO (2) OR MORE
BARANGAYS, THE ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL
BE USED FOR THE NEWLY CREATED BARANGAY.
4. COMMERCIAL.
ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/
BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL
BE CONSIDERED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.
I-3/Nilo
Republic of the Philippines
DEPARTMENT OF FINANCE
Manila
Section 16 (e) of the Tax Code as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different
zones or areas and determine for internal revenue tax purposes, the fair market value of the
real properties located in each zone or area upon consultation with competent appraisers
both from private and public sectors.
In case the gross selling price or the market value as shown in the schedule of values
of the provincial or city assessor is higher than the zonal value established herein, such
values shall be used as basis for computing the internal revenue tax.
(Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS
CLASSIFICATION LEGEND :
I-3/Nilo
s
E
4-95
VALUES OF REAL
AS PINAS AND
OFFICE NO. 53 (LAS
O. 8 (MAKATI CITY)
F. DE OCAMPO
y of Finance
O HABITATION.
Y TO COMMERCIAL
ECT OF PROFIT.
OD OR DISTRICT ABOUT,
TIGUOUS TO A STREET
NDUSTRIAL
NSTITUTIONAL
AGRICULTURAL
-------------------------------------
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
Section 16 (e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes the
Commissioner of Internal Revenue to divide the Phillippines into different zones or areas and determine
for internal revenue tax purposes, the fair market value of the real properties located in each zone or
area upon consultation with competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal
values of real properties located in Paranaque, Las Pinas and Muntinlupa, under the jurisdiction of Revenue
District Office No. 34 (Paranaque), Revenue Region No. 4B-02 (Makati) after a public hearing was
conducted on November 26, 1992 for the purpose. This Order is issued to implement the revised zonal
values for land and improvements in the case of condominiums/townhouses, commercial and industrial
buildings as shown in Annex "A" hereof to be used in computing any internal
revenue tax.
In case the gross selling price or the market value as shown in the schedule of values of the
provincial or city assessor is higher than the zonal value established herein, such values shall be used as
basis for computing the internal revenue tax.
RECOMMENDED BY:
CLASSIFICATION LEGEND:
BARANGAY: ZAPOTE
----------------------------------------- ----------------------------------------- ------------------------
CLASSI-
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
I-3/Nilo
ROPERTIES IN PARANAQUE,
CE NO. 34 (PARANAQUE),
E TAX PURPOSES.
LY TO COMMERCIAL
OBJECT OF PROFIT.
AS CAPITAL.
OF CROP SUCH AS
ING, SALT-MAKING
LUDING TIMBERLAND
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
SUBJECT: AMENDMENT TO DEPARTMENT ORDER NOS. 85-87 DATED JUNE 15, 1987 AND
1-89 DATED SEPTEMBER 23, 1988 IMPLEMENTING THE REVISED ZONAL VALUES
OF REAL PROPERTIES IN THE MUNICIPALITIES OF PARANAQUE, LAS PINAS AND
MUNTINLUPA FOR INTERNAL REVENUE TAX PURPOSES
Section 16 (e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes 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.
RECCOMENDED BY:
CLASSIFICATION LEGEND :
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)
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)
3. DIVISION OF A BARANGAY.
4. COMMERCIAL.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL
REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGES, OR
OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN LAS PINAS CLASSIFIED AS CAPITAL
ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONAL SALES,
BY INDIVIDUALS, ESTATES AND TRUSTS, SHALL BE TAXED AT THE RATE OF 5% BASED ON
THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES
HEREIN ESTABLISHED.
I-3/Nilo
E
3-90
JESUS P. ESTANISLAO
Secretary of Finance
TED TO HABITATION.
Y AS CAPITAL.
- 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
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.
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
SUBJECT: AMENDMENT TO DEPARTMENT ORDER NO. 85-87 DATED JUNE 15, 1987 IMPLEMENTING
THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE MUNICIPALITY OF PARANAQUE,
LAS PINAS AND MUNTINLUPA FOR INTERNAL REVENUE TAX PURPOSES.
Section 16 (e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes the
Commissioner of Internal Revenue to divide the Philippines into different zones or areas and determine
for internal revenue tax purposes, the fair market value of the real properties located in each zone or
area upon consultation with competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has revised the zonal values
of real properties located in Paranaque, Las Pinas and Muntinlupa, under Revenue District No. 34.
This Order is issued to implement upgraded zonal values for land and zonal values for land and improvements
in the case of condominiums in the Municipality of Paranaque, Las Pinas and Muntinlupa as shown in Annex
"A" hereof to be used in computing any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of values of the
Provincial or City Assessors is higher than the zonal value established herein, such values shall be used as
basis for computing the internal revenue tax.
RECOMMENDED BY:
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.
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.
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)
DO No.
BARANGAY: PILAR VILLAGE Effect.date
----------------------------------------- ----------------------------------------- ------------------------
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.
E JAYME
of Finance
of real properties
er the implementation of
ll be implemented in
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
Section 16 (e) of the Tax Code, as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones
or areas and determine for internal revenue tax purposes, the fair market value of the real
properties located in each zone or area upon consultation with competent appraisers.
In case the gross selling price or the market value as shown in the schedule of values
of the Provincial or City Assessors is higher than the zonal value established herein, such values
shall be used as basis for computing the internal revenue tax.
RECOMMENDED BY:
COMMERCIAL - Land/Building devoted principally to commercial purposes and generally for the
object of profit.
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
Where in the approved listing of zonal values, no zonal value has been prescribed
for a paticular other classification of real property, the zonal value prescribed for the
same class of real property located in the adjacent barangay of similar conditions
shall be used.
Where a street in any barangay does not appear in the list of streets with
approved zonal land values, the approved zonal values of lands with the same
classification in other streets within the same vicinity in the barangay shall apply.
4. Division of a barangay.
In the event that an existing barangay is divided into two or more barangays,
the zonal values prescribed for the existing barangay shall be used for the newly
created barangay.
5. The zonal values established herein shall apply in computing all internal revenue
taxes provided that the capital gains tax from sales, exhanges, or other dispositions
of real property located in Muntinlupa, Las Piñas, and Parañaque classified as capital
assets, including "pacto de retro" sales and other forms of conditional sales, by
individuals, estates and trusts, shall be taxed at the rate of 5% based on the gross
selling price, if the consideration is higher than the zonal values herein established.
Provided however that the value of the property to be used in computing all
internal revenue taxes shall be (1) the fair market value as determined by the
Commisioner of Internal Revenue (i.e zonal values) or (2) the fair market value as
shown in the schedule of values of the Provincial and City Assessors, whichever is
higher.
I-3/Nilo
s
Municipalities of
Tax Purposes.
JAIME V. ONGPIN
Secretary of Finance
mmercial purposes and generally for the
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)
e same barangay.
st of streets with
ds with the same
arangay shall apply.
o or more barangays,
used for the newly
ed in computing all
etermined by the
e fair market value as
sessors, whichever is