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NOTICE

RR NO. 8- MAKATI CITY


Pursuant to Revenue Administrative Order No. 2-2008 dated September 16, 2008, Revenue District Office (RDO) No. 53 - Las Piñas/Muntinlupa was
splitted into two (2): namely RDO 53A - Las Piñas City and 53B - Muntinlupa City.

RDO No. 53B - Muntinlupa City is composed of the following barangays:


Alabang, Ayala Alabang, Bayanan, Buli, Cupang, Poblacion, Putatan, Sucat and Tunasan

Schedules of Zonal Values per Department Order (DO) -


Effectivity Dates
DO No. Revision
From To
26-14 7th 14-Jun-14 Present
10-97 6th 02-May-97 13-Jun-14
26-96 5th 09-May-96 01-May-97
114-95 4th 15-Oct-95 08-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 01-Oct-87 09-Mar-89
o. 53 - Las Piñas/Muntinlupa was

See Details on

Sheet 8 (DO 26-14)


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)
RDO N0. 53B MUNTINLUPA CITY

BARANGAY: ALABANG
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
AEHP 1 & 2 EMPLOYEES HOUSING AYALA ALABANG VILLAGE RR *
ALABANG SOUTHVALE LAS PINAS CITY RR **
ALONG PHILIPPINE NATIONAL RAILWAYS BARRIO PROPER RR 12,000.00
AYALA ALABANG COMMERCIAL CENTER MADRIGAL BUSINESS PARK CR *
AYALA ALABANG VILLAGE PHASES 1, 2A, 2B, 3A1, 3A2, 3B1, 3B2, 3B3, 4, RR *
10B,
LOTS10C, 10D, XI-A,
BACKING THEXI-BGOLF AND XI-C PHS. 4:
COURSE RR *
BLKS.
ALONG1 THE & 8 PHASE
PERIMETERS 2B: BLKS OF2 APITONG,
& 16 RR *
CAMELLA HOMES II-D ADELFA,
SOLDIERS ROSAL,
HILLS BATANGAS EAST, SOUTH & RR ***
WEST, TAMARIND, LANGKA, SANTIAGO AND
CAMELLA HOMES II-E SOLDIERS HILLS RR ***
PORTIONS OF SAN JUANICO, GUAVA DRIVE
DE MESA COMPOUND L & BLORENZO,
SAN 2 MABOLO, CAMACHILE AND RR 12,000.00
DONATA PILI
SANDR. JOSE SUBD RR ****
EAST SERVICE ROAD ALABANG TOLL GATE - CUPANG RIVER RR 17,000.00
CR 25,000.00
I 23,000.00
X 25,000.00
ESTE HONOR COMPOUND BARRIO PROPER RR 12,000.00
F DE CASTRO COMPOUND RR 12,000.00
X 20,000.00
FILINVEST CORPORATE CITY ALABANG-ZAPOTE RD- FILINVEST AVENUE CR 75,000.00
X 75,000.00
HIGHWAY HOMES SUBD. NATIONAL HIGHWAY RR 12,000.00
JOAQUIN CPD RAILROAD RR *****
KELLY'S COMPOUND ESTE HONOR RR *****
CR *****
L & B COMPOUND NATIONAL ROAD RR ******
L & B COMOUND 1 INT. NATIONAL ROAD RR 12,000.00
L & B COMPOUND 2 INT. T.M. ROAD RR 12,000.00
L & B COMPOUND 3 LAGUNA DE BAY RR 12,000.00
LAGUNA LAKE SIDE LAKESIDE - T.M. ROAD RR *******
MADRIGAL BUSINESS PARK COMMERCIAL CENTER CR *
MENDIOLA ST. BARRIO PROPER RR 12,000.00
X 20,000.00
MOLINA ST. BARRIO PROPER RR ********
MONTILLANO ST INTERIOR (PNR-TM Road) RR 20,000.00
NATIONAL RD- TM ROAD CR 30,000.00
INTERIOR MONTILLANO X 30,000.00
NATIONAL ROAD TOLL GATE - BAYANAN RIVER RR 35,000.00
CR 40,000.00
X 40,000.00
NORTHGATE CENTER ALABANG ZAPOTE-NORTH BRIDGEWAY CR 75,000.00
X 75,000.00

*Located in BRGY AYALA ALABANG. (p.5)


**Located in Brgy Almanza Dos under RDO No. 53A Las Piñas City. (Out-of-District)
***Located in BRGY PUTATAN. (p. 13)
****Located in BRGY CUPANG. (p.11)
*****Located within Este Honor Cpd.
******Subdivided into L&B 1, 2 & 3.
*******Located along T.M.Road. (p.2)
********Properly identified as T. Molina St. (p.2))

Note:
All other streets in this barangay now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc.now with values.
BARANGAY: ALABANG (continuation)
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
PACIFIC VILLAGE MANILA SOUTH ROAD RR ****
PALMS POINTE SUBDIVISION FILINVEST CORPORATE CITY RR 50,000.00
PLEASANT VILLAGE SOUTH EXPRESSWAY RR *********
PUROK V EXT'N SOUTH EXPRESSWAY RR ********
PUROK VI B MOLINA RR ********
PUROK VI C MOLINA RR ********
REMERATA SUBDIVISION L & B COMPOUND RR 12,000.00
SAN JOSE SUBD ELSIE GATCHES VILL RR ****
SITIO BAGONG PAG-ASA SQUATTERS AREA RR **********
SITIO MASAGANA SQUATTERS AREA RR **********
SITIO RIZAL RIZAL VILL RR ****
T. MOLINA ST. BARRIO PROPER RR 12,000.00
TM RD - LAGUNA LAKESIDE LAGUNA LAKE SIDE RR 3,000.00
TM RD ALABANG (SAN GUILLERMO PNR SIDE
STREET) PNR SIDE RR 5,000.00

TIERRA NUEVA ZAPOTE ALABANG RR ****


TIERRA VILLAS L&B2 RR 12,000.00
UP SIDE SUBDIVISION NATIONAL HIGHWAY - BAYANAN CREEK RR 12,000.00
WESTGATE CENTER ALABANG ZAPOTE - COMMERCE AVENUE CR 75,000.00
WEST SERVICE ROAD HILLSIDE HOSPITAL - BAYANAN RR 17,000.00
CR 25,000.00
I 23,000.00
X 25,000.00
ALL OTHER STREETS RR 12,000.00
CR 25,000.00
I 23,000.00
X 20,000.00
CONDOMINIUMS
2301 CIVIC PLACE CONDOMINIUM FILINVEST CORPORATE CITY RC 55,000.00
CC 65,000.00
PS 48,000.00
ACACIA GROVE FILINVEST CORPORATE CITY RC 60,000.00
CC 70,000.00
PS 54,000.00
ASIAN STAR CONDOMINIUM FILINVEST CORPORATE CITY RC 55,000.00
CC 65,000.00
PS 48,000.00
ASIAN HOSPITAL & MEDICAL CTR FILINVEST CORPORATE CITY RC 65,000.00
CC 75,000.00
PS 54,000.00
ASPEN TOWER FILINVEST CORPORATE CITY RC 60,000.00
CC 70,000.00
PS 54,000.00

*Located in BRGY AYALA ALABANG. (p.5)


**Located in Brgy Almanza Dos under RDO No. 53A Las Piñas City. (Out-of-District)
***Located in BRGY PUTATAN. (p. 13)
****Located in BRGY CUPANG. (p.11)
*******Located along T.M.Road.
********Properly identified as T. Molina St.
*********Located in Brgy BAYANAN. (p. 8)
**********Located within Sitio Rizal.
Note:
All other streets in this barangay now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc.now with values.
BARANGAY: ALABANG (continuation)
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
BOTANIKA NATURE RESOURCES FILINVEST CORPORATE CITY RC 70,000.00
CC 80,000.00
PS 54,000.00
BRISTOL CONDOMINIUM FILINVEST CORPORATE CITY RC 70,000.00
CC 80,000.00
PS 54,000.00
CAPITAL ONE FILINVEST CORPORATE CITY RC 45,000.00
CC 55,000.00
PS 40,000.00
CHMI HOTEL AND RESIDENCES FILINVEST CORPORATE CITY RC 55,000.00
CC 65,000.00
PS 48,000.00
CIVIC PRIME CONDO FILINVEST CORPORATE CITY RC 55,000.00
CC 65,000.00
PS 48,000.00
ENTRATA TOWER ALABANG-ZAPOTE ROAD RC 60,000.00
CC 70,000.00
PS 54,000.00
LA VIE FLATS FILINVEST CORPORATE CITY RC 60,000.00
CC 70,000.00
PS 54,000.00
MONDRIAN PLACE FILINVEST CORPORATE CITY RC 55,000.00
CC 65,000.00
PS 48,000.00
CONDOMINIUMS
PAULINE CONDOMINIUM ILAYA RC 25,000.00
CC 30,000.00
PARQUE ESPAÑA RESIDENCE HOTEL FILINVEST CORPORATE CITY RC 55,000.00
CC 65,000.00
PS 48,000.00
PLAZA A CONDOMINIUM FILINVEST CORPORATE CITY RC 45,000.00
CC 55,000.00
PS 40,000.00
PLAZA B CONDOMINIUM FILINVEST CORPORATE CITY RC 45,000.00
CC 55,000.00
PS 40,000.00
RICHVILLE REGENCY SUITES FILINVEST CORPORATE CITY RC 45,000.00
CONDOMINIUM CC 55,000.00
PS 40,000.00
SOUTH GATE TOWER FILINVEST CORPORATE CITY RC 55,000.00
CC 65,000.00
PS 48,000.00
STUDIO ONE CONDO FILINVEST CORPORATE CITY RC 50,000.00
CC 60,000.00
PS 45,000.00

Note:
Condominiums, Parking Spaces and Townhouses (CCT) now with values.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: ALABANG (continuation)
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STUDIO TWO CONDO FILINVEST CORPORATE CITY RC 50,000.00
CC 60,000.00
PS 45,000.00
STUDIO CITY CONDOMINIUM FILINVEST CORPORATE CITY RC 50,000.00
CC 60,000.00
PS 45,000.00
THE LEVELS FILINVEST CORPORATE CITY RC 55,000.00
CC 65,000.00
PS 50,000.00
VECTOR ONE NORTHGATE CYBERZONE RC 50,000.00
CC 60,000.00
PS 45,000.00
VIVANT FLATS FILINVEST CORPORATE CITY RC 55,000.00
CC 65,000.00
PS 50,000.00
VIVERE HOTEL AND RESORTS FILINVEST CORPORATE CITY RC 55,000.00
CC 65,000.00
PS 50,000.00
WEST PARC ALDER FILINVEST CORPORATE CITY RC 50,000.00
CC 60,000.00
PS 45,000.00
CONDOMINIUMS
WEST PARC BIRCH FILINVEST CORPORATE CITY RC 50,000.00
CC 60,000.00
PS 45,000.00
WEST PARC CEDAR FILINVEST CORPORATE CITY RC 50,000.00
CC 60,000.00
PS 45,000.00
WESTGATE TOWER CONDO MADRIGAL BUSINESS PARK RC 50,000.00
CC 60,000.00
PS 45,000.00

TOWNHOUSES (CCT)
NHA FILINVEST NORTHGATE CYBERZONE CENTER RC 20,000.00

Note:
Condominiums, Parking Spaces and Townhouses (CCT) now with values.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: AYALA ALABANG
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
ALABANG TOWN CENTER ALABANG-ZAPOTE ROAD- COMMERCE CR 75,000.00
AVENUE X 75,000.00
AYALA ALABANG COMMERCIAL CENTER ALABANG-ZAPOTE ROAD/MADRIGAL CR 75,000.00
AYALA ALABANG VILLAGE BUSINESS
PHASES 1, PARK 2A, , 3A1, 3A2, 3B1, 3B2, 3B3, 4, 5, 6,
7, 8A, 8B, 9, 10A, 10B, 10C, 10D, XI-A, XI-B, XI-C RR 40,000.00
& XII

LOTS BACKING THE GOLF COURSE PHASES 4


& 2B RR 60,000.00

LOTS ALONG THE PERIMETERS OF APITONG,


ADELFA, ROSAL, BATANGAS EAST, SOUTH &
WEST, TAMARIND, LANGKA, SANTIAGO, &
RR 38,000.00
PORTIONS OF SAN JUANICO, GUAVA DRIVE,
TAMARIND DRIVE, SAN LORENZO, MABOLO,
CAMACHILE AND PILI DRIVE
SCHOOLS, CHURCHES X 40,000.00
AYALA ALABANG EMPLOYEES HOUSING
PROJECT 1 & 2 (AEHP 1 & 2 EMPLOYEES RR 35,000.00
HOUSING)
BPI HOUSING RR 35,000.00
MADRIGAL BUSINESS PARK 1 & 2 ALONG COMMERCE AVE/AYALA ALABANG CR 75,000.00
MADRIGAL-VASQUEZ PROPERTY MADRIGAL AVE. ALABANG-ZAPOTE RD CR 75,000.00
MOLITO COMMERCIAL COMPLEX ALABANG-ZAPOTE RD- APITONG CR 85,000.00
ALL OTHER STREETS RR 35,000.00
CR 75,000.00
X 40,000.00
CONDOMINIUM
ALABANG BUSINESS TOWER MADRIGAL BUSINESS PARK RC 45,000.00
CC 55,000.00
PS 40,000.00
ALPAP BLDG. MADRIGAL BUSINESS PARK RC 65,000.00
CC 78,000.00
PS 55,000.00
AYALA LIFE - FGU CENTER MADRIGAL BUSINESS PARK RC 55,000.00
CC 65,000.00
PS 48,000.00

Note:
BRGY. AYALA ALABANG is a newly created barangay of Muntinlupa City originally part of Barangay Alabang.
Condominiums, Parking Spaces and Townhouses (CCT) now with values.
Streets and subdivisions not included in the 6th Revision now given values in this 7th Revision.
All other streets in this barangay now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc.now with values.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: AYALA ALABANG (continuation)
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
CONDOMINIUMS
AVIDA TOWER CONDO MADRIGAL BUSINESS PARK RC 60,000.00
CC 75,000.00
PS 54,000.00
AZUMI RESIDENCES MADRIGAL BUSINESS PARK RC 55,000.00
CC 65,000.00
PS 48,000.00
CELEREICA CORP TOWER CONDO AYALA ALABANG VILLAGE RC 50,000.00
CC 60,000.00
PS 45,000.00
COMMON GOAL TOWER MADRIGAL BUSINESS PARK RC 45,000.00
CC 55,000.00
PS 40,000.00
DAFFODILS MADRIGAL BUSINESS PARK RC 45,000.00
CC 55,000.00
PS 40,000.00
DON NICANOR REALTY MADRIGAL BUSINESS PARK RC 50,000.00
CC 60,000.00
PS 45,000.00
KINGSTON TOWER MADRIGAL BUSINESS PARK RC 50,000.00
CC 60,000.00
PS 45,000.00
NOL BUILDING MADRIGAL BUSINESS PARK RC 50,000.00
CC 60,000.00
PS 45,000.00
PAGE ONE MADRIGAL BUSINESS PARK RC 50,000.00
CC 60,000.00
PS 45,000.00
PHILAM LIFE BLDG MADRIGAL BUSINESS PARK RC 70,000.00
CC 85,000.00
PS 60,000.00
PARAGON CORPORATE CENTER MADRIGAL BUSINESS PARK RC 45,000.00
CC 55,000.00
PS 40,000.00
PARK TRADE CENTER MADRIGAL BUSINESS PARK RC 45,000.00
CC 55,000.00
PS 40,000.00
PRIME CENTER MADRIGAL BUSINESS PARK RC 50,000.00
CC 60,000.00
PS 45,000.00

Note:
Condominiums, Parking Spaces and Townhouses (CCT) now with values.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: AYALA ALABANG (continuation)
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
RICHVILLE CORPORATE CENTER MADRIGAL BUSINESS PARK RC 50,000.00
CC 60,000.00
PS 45,000.00
RICHVILLE CORPORATE TOWER MADRIGAL BUSINESS PARK RC 50,000.00
CC 60,000.00
PS 45,000.00
RICHVILLE REGENCY SUITES CONDO MADRIGAL BUSINESS PARK RC 50,000.00
CC 60,000.00
PS 45,000.00
SONRIA MADRIGAL BUSINESS PARK RC 80,000.00
CC 108,000.00
PS 70,000.00
SOUTH CENTER TOWER MADRIGAL BUSINESS PARK RC 50,000.00
CC 60,000.00
PS 45,000.00
SOUTHGATE BLDG MADRIGAL BUSINESS PARK RC 75,000.00
CC 90,000.00
PS 65,000.00
UNIOIL CENTER BLDG MADRIGAL BUSINESS PARK RC 50,000.00
CC 60,000.00
PS 45,000.00

TOWNHOUSES (CCT)
NEW AYALA ALABANG TOWNHOUSE AYALA ALABANG VILLAGE RC 60,000.00

Note:
Condominiums, Parking Spaces and Townhouses (CCT) now with values.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: BAYANAN
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
ALONG PHILIPPINE NATIONAL RAILWAYS BARRIO PROPER RR 6,000.00
BAGONG PARAISO INT. TM ROAD RR 6,000.00
BAUTISTA ST NATIONAL ROAD - T.M. ROAD RR 13,000.00
NATIONAL ROAD - SLEX RR 13,000.00
FILRIZAM SUBDIVISION INT. BAUTISTA ST. RR 8,000.00
LAGUNA LAKESIDE LAKESIDE- T.M. ROAD RR *
NATIONAL ROAD BAYANAN RVR-PUTATAN BDRY RR 15,000.00
CR 25,000.00
X 25,000.00
PLEASANT VILLAGE SOUTH EXPRESSWAY RR 12,000.00
PUROK 1-IV EXPRESSWAY RR 6,000.00
PUROK II RAILROAD RR **
PUROK III RAILROAD RR **
PUROK IV TAGUIG MUNT ROAD RR **
PUROK VI APLAYA LAGUNA LAKE RR **
SOUTH LUZON EXPRESSWAY (SLEX) POBLACION RIVER-ALABANG VIADUCT RR 12,000.00
CR 43,000.00
I 23,000.00
X 23,000.00
SUMMIT CIRCLE INT. NATIONAL ROAD RR 6,000.00
SUMMITVILLE SUBD. S EXPRESSWAY RR ***
SUNRISE VILLAGE ALONG RAILROAD RR 6,000.00
T.M. ROAD- LAGUNA LAKESIDE LAKESIDE- T.M. ROAD RR 3,000.00
T.M. ROAD (SAN GUUILLERMO ST.) PNR T.M. ROAD - PNR SIDE RR 5,000.00
SIDE
ALL OTHER STREETS RR 6,000.00
CR 25,000.00
I 23,000.00
X 10,000.00

*Located along T.M. Road


**Located within Purok I to IV
***Located in BRGY PUTATAN. (p.14)
Note:
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc. now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
Streets and subdivisions not included in the 6th Revision now given values in this 7th Revision.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: BULI
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
ALONG LAGUNA LAKE TAGUIG MUNT ROAD RR *
ALONG PHILIPPINE NATIONAL RAILWAYS BARRIO PROPER RR 6,000.00
ALONG RAILROAD SQUATTERS' AREA RR **
BAGONG SILANG WEST SERVICE RD EX RR ***
CONCEPCION ROAD EAST SERVICE ROAD RR 17,000.00
CR 25,000.00
I 23,000.00
X 25,000.00
EAST SERVICE ROAD CUPANG BDRY- BULI RIVER RR 17,000.00
CR 25,000.00
I 23,000.00
X 25,000.00
ESPELETA ST. BARRIO PROPER RR 6,000.00
X 8,000.00
LAGUNA LAKESIDE LAKESIDE- T.M.ROAD RR ****
PUYAT SUBDIVISION RR *****
SLEX CUPANG BDRY-BULI RIVER RR ******
T.M. ROAD-LAGUNA LAKESIDE LAKESIDE- T.M.ROAD RR 3,000.00
T M ROAD (PRESIDENT MANUEL L. T.M.ROAD-PNR SIDE RR 5,000.00
QUEZON) PNR SIDE X 8,000.00
WEST SERVICE ROAD CUPANG BDRY- BULI RIVER RR 17,000.00
CR 25,000.00
I 23,000.00
X 25,000.00
ALL OTHER STREETS RR 6,000.00
CR 25,000.00
I 23,000.00
X 8,000.00
CONDOMINIUMS
ANUVA CONDO EAST SERVICE ROAD RC 50,000.00
CC 60,000.00
PS 40,000.00
RHAPSODY RESIDENCES- EAST SERVICE ROAD RC 45,000.00
CARILLON/CELLO/CLARINET/ CC 50,000.00
HARMONICA BLDG/MARIMBA BLDG
PS 40,000.00

*Located along TM Rd Barrio Proper.


**Located along PNR Barrio Proper.
***Government property owned by Napocor included in all other streets.
****Located along TM Road
*****There is no such subd.
******Divided into East and West Service Roads

Note:
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc. now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
Streets and subdivisions not included in the 6th Revision now given values in this 7th Revision.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: CUPANG
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
ALABANG 400 VILLAGE SUBD DON JESUS BLVD RR 20,000.00
ALABANG HILLS VILLAGE SUBD ST BENEDICTINE RR 28,000.00
ALABANG HILLSBOROUGH ALABANG HILLS RR 28,000.00
X 28,000.00
ALABANG-ZAPOTE ROAD CR 60,000.00
X 60,000.00
ALONG PHILIPPINE NATIONAL RAILWAYS RR 8,000.00
BF HOMES SUBD PHASE 6 ALABANG HILLS RR 15,000.00
BUNYI CPD LIBERTY HOMES RR *
CABEZAS CPD TAGUIG MUNT RR **
CARMINA CPD EAST SERVICE ROAD RR *
DON JESUS BLVD. WEST SERVICE ROAD CR 30,000.00
X 30,000.00
DON MANOLO BLVD ALABANG - ZAPOTE ROAD- DON JESUS BLVD RR 28,000.00
X 28,000.00
EAST KABULUSAN S EXPRESSWAY RR *
EAST SERVICE ROAD CUPANG RIVER-BULI RIVER RR 20,000.00
CR 25,000.00
I 23,000.00
X 25,000.00
EMBASSY VILLAGE EAST SERVICE ROAD RR 17,000.00
HILLSBOROUGH WEST SERVICE ROAD RR ***
INTEGRAL TOWNHOMES RR 30,000.00
INTERCITY HOMES SUBDIVISION WEST SERVICE ROAD RR 8,000.00
KALIPAYAN HOMES VILLAGE DON JESUS BLVD RR 26,000.00
LAGUNA LAKESIDE LAKESIDE- T.M. ROAD RR 3,000.00
LIBERTY HOMES INT. EAST SERVICE ROAD RR 8,000.00
X 8,000.00
MADRIGAL BUSINESS PARK 3 ALABANG HILLS VILLAGE/ PACIFIC VILLAGE CR 75,000.00
X 75,000.00
MINTCOR SOUTHROW TOWNHOUSES INTERIOR WEST SERVICE ROAD RR 15,000.00
WEST SERVICE ROAD CR 25,000.00
NATIONAL ROAD BO. PROPER RR ****
NEW ALABANG 400 DON JESUS BLVD RR *****
PACIFIC MALAYAN SUBD ALABANG HILLS RR ******
PACIFIC MALAYAN VILLAGE ALABANG HILLS RR 20,000.00
PACIFIC VILLAGE ALABANG HILLS RR 22,000.00
PRIMAVERA HOMES SUBDIVISION RIZAL VILLAGE RR 8,000.00
PUROK I TAGUIG MUNT RD RR **
PUROK V TAGUIG MUNT RD RR **
RIZAL VILLAGE SITIO RIZAL RR 8,000.00
X 8,000.00
SAN JOSE RR *******

*Located along East Service Road


**Located along TM Road Barrio Proper (p.11)
***Properly identified as Alabang Hillsborough
****Divided into East/West Service Road (pp. 10-11)
*****Properly identified as Alabang 400 Village
******Properly identified as Pacific Malayan Village
*******Properly identified as San Jose Village Subd (p.11)
Note:
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc. now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
Streets and subdivisions not included in the 6th Revision now given values in this 7th Revision.
BARANGAY: CUPANG (continuation)
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
SAN JOSE VILLAGE SUBD ELSIE GACHES RR 15,000.00
X 15,000.00
SITIO RIZAL RIZAL VILLAGE RR 8,000.00
SITIO SANTO NINO SQUATTER AREA RR 8,000.00
SOUTH EXPRESSWAY TOLL GATE-BULI BDRY RR ****
TIERRA NUEVA SUBDIVISION ALABANG ZAPOTE ROAD RR 15,000.00
X 15,000.00
T.M. ROAD -LAGUNA LAKESIDE LAKESIDE- T.M. ROAD RR 3,000.00
TM ROAD / PRES. MANUEL L. QUEZON - T.M.ROAD-PNR SIDE RR 5,000.00
PNR
TUKLAS SIDECPD RAILROAD RR ****
VILLA DONATA SAN JOSE SUBD. RR 15,000.00
WEST KABULUSAN S EXPRESSWAY RR ********
WEST SERVICE ROAD CUPANG RIVER - BULI RIVER RR 17,000.00
CR 25,000.00
I 23,000.00
X 25,000.00
ALL OTHER STREETS RR 8,000.00
CR 25,000.00
I 23,000.00
X 8,000.00
CONDOMINIUM
ASIA ENCLAVES CONDO WEST SERVICE ROAD RC 55,000.00
CC 65,000.00
PS 48,000.00
AVIDA TOWERS ALABANG ALABANG-ZAPOTE RD RC 55,000.00
CC 65,000.00
PS 48,000.00
CAPRI CONDO CUPANG RIVER - BULI RIVER RC 30,000.00
PS 25,000.00
LA RESIDENCIA RC 50,000.00
CC 60,000.00
BUENCAMINO, ALABANG RC 40,000.00
TITO JOVER TOWER BUENCAMINO, ALABANG RC 40,000.00
CC 50,000.00
PS 35,000.00
TOWNHOUSES (CCT)
TITO JOVY TOWNHOUSE BF HOMES PH VI RC 40,000.00

Note:
****Divided into East/West Service Road (pp. 10-11)
******Properly identified as Pacific Malayan Village (p.10)

Note:
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc. now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
Streets and subdivisions not included in the 6th Revision now given values in this 7th Revision.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: POBLACION
--------------------------------------------------------------------- ----------------- ----------------------
---------------------------------------------------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------------- ----------------- ----------------------
---------------------------------------------------------------
ALONG PHILIPPINE NATIONAL RAILWAYS BARRIO PROPER RR 6,000.00
CAMELLA HOMES IV KATIHAN RR 8,000.00
COUNTRY HOMES 2 CAMELLA HOMES 4 RR 8,000.00
E.RODRIGUEZ SR. AVENUE SLEX-BILIBID ROAD RR 12,000.00
CR 18,000.00
I 15,000.00
X 18,000.00
KATARUNGAN VILLAGE I NBP RESERVATION RR 8,000.00
KATARUNGAN VILLAGE II NBP RESERVATION RR 7,000.00
KATIHAN I & II PUROK 1 RR *
LAGUNA LAKESIDE LAKESIDE - T.M. ROAD RR **
NATIONAL ROAD MAGDAONG RIV-BALIMBING RIVER CR 25,000.00
X 25,000.00
PULONG ENG-ENG PUROK 9 RR *
POBLACION PROPER RR ***
QUEZON ST. NATIONAL ROAD-PNR RR 10,000.00
CR 18,000.00
X 18,000.00
RIZAL ST. NBP-SLEX RR 10,000.00
X 15,000.00
SLEX-NATIONAL ROAD (KATIHAN) RR 15,000.00
CR 18,000.00
X 18,000.00
NATIONAL ROAD-PNR RR 10,000.00
CR 18,000.00
X 18,000.00
PNR - TM ROAD RR 6,000.00
SAMAHANG MAGKAKAPITBAHAY MAGDAONG ST RR 6,000.00
SOUTH LUZON EXPRESSWAY (SLEX) PUTATAN BOUNDARY-TUNASAN BOUNDARY CR 25,000.00
I 23,000.00
X 20,000.00
SOUTHVILLE I-III SAMPAGUITA ROAD-INSULAR PRISON ROAD RR 6,000.00
T.M. ROAD- LAGUNA LAKESIDE LAKESIDE - T.M. ROAD RR 3,000.00
T.M. ROAD (SAN GUILLERMO ST) PNR SIDE T.M.ROAD - PNR SIDE RR 6,000.00
ALL OTHER STREETS RR 6,000.00
CR 18,000.00
I 15,000.00
X 15,000.00

*Properly identified as RIZAL ST.


**Located along T.M. Road
***Refers to vicinity only. Streets situated therein now propely identifed

Note:
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc. now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
Streets and subdivisions not included in the 6th Revision now given values in this 7th Revision.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: PUTATAN
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
AGRO HOMES NATIONAL HOMES RR *
A & A AGRO HOMES INT. NATIONAL ROAD RR 8,000.00
ALMAN VILLE SUBDIVISION SUMMIT VILLE RR 8,000.00
ALONG PHILIPPINE NATIONAL RAILWAYS BARRIO PROPER RR 6,000.00
BAGONG SIBOL PASONG MAKIPOT RR 8,000.00
BAYFAIR SUBDDIVISION INT. BRUGER ROAD RR 9,000.00
BRUGER SUBDIVISION RAILROAD RR 10,000.00
X 10,000.00
CAMELLA HOMES SOLDIER HILLS RR **
CAMELLA HOMES 1 SOUTH SUPERVILLE SUBD RR 10,000.00
CAMELLA HOMES 2 SOLDIER'S HILLS RR 10,000.00
CAMELLA HOMES II-D SOLDIER'S HILLS RR 10,000.00
CAMELLA HOMES II- E SOLDIER'S HILLS RR 10,000.00
CAMELLA HOMES IV-B BALIMBING RIVER RR 10,000.00
CAMELLA TOWNHOMES 1 CAMELLA HOMES I RR 10,000.00
CAMELLA TOWNHOMES 2 SOUTH SUPERVILLE SUBD RR 10,000.00
COUNTRY HOMES/CERF TOWNHOMES SLEX RR 12,000.00
ESPORLAS CPD F. DE MESA ELEM SCHOOL RR 8,000.00
X 8,000.00
EXPRESS VIEW VILLAS SLEX RR 12,000.00
F DE MESA FREEDOM HILLS RR ***
FREEDOM HILLS SUBDIVISION INT. NATIONAL ROAD RR 10,000.00
FREEWILL SUBDIVISION INT. TM ROAD RR 10,000.00
GONZALES CPD SUMMIT VILLE RR ****
GRUENVILLE SUBDIVISION BRUGER ROAD RR 10,000.00
HILLS VIEW INT. NATIONAL ROAD RR 10,000.00
JAYSONVILLE SUBDIVISION INT. NATIONAL ROAD RR 10,000.00
X 10,000.00
JOAS MERRY SUBDIVISION BRUGER SUBD RR 10,000.00
X 10,000.00
JPA SUBD MANILA SOUTH ROAD RR *****
JRS CMPD/SORIANO VILLE INT. TM ROAD (TAGUIG MUNT. ROAD) RR 10,000.00
LA CHARINA HEIGHTS SLEX RR 10,000.00
LAGUNA LAKESIDE LAKESIDE - T.M. ROAD RR ******
LAKEVIEW I & II MUNT HOMES II RR *******
LAKEVIEW HOMES I SUBDIVISION INT. NATIONAL ROAD RR 8,000.00
X 8,000.00
LAKEVIEW HOMES II SUBDIVISION INT. TM ROAD RR 8,000.00
LAS VEGAST ST INT. NATIONAL ROAD RR 8,000.00
LITE HOMES SUBD. BRUGER ROAD RR 10,000.00
MIDLAND SUBDIVISION GRUENVILLE RR 10,000.00
MULTILAND I & 2 SUBDIVISION GRUENVILLE RR 10,000.00

*Properly identified as A & A Agro Homes


(p.20)
**Subdivided into Camella Homes1 & 2
***Located within Freedom Hills Subd.
****Located within Summitville Subd. (p.14)
*****Located in BRGY TUNASAN. (p.19)
******Located along T.M. Road (p.14)
*******Subdivided into Lakeview Homes I Subd. & Lakeview Homes II Subd.
********Subdivided into Mutual Homes I & II and Mutual Homes III
*********Located along Philippine National Railways
Note:
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc. now with values.
Townhouses (CCT) now with values.
Streets and subdivisions not included in the 6th Revision now given values in this 7th Revision.
BARANGAY: PUTATAN (continuation)
--------------------------------------------------------------------- ----------------- ----------------------
---------------------------------------------------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------------- ----------------- ----------------------
---------------------------------------------------------------
MUNTING NAYON SUMMITVILLE RR 10,000.00
MUTUAL HOMES SOLDIERS HILLS RR ********
MUTUAL HOMES I & II SOLDIERS HILLS RR 10,000.00
MUTUAL HOMES III SOLDIERS HILLS RR 10,000.00
NATIONAL ROAD BALIMBING - BAYANAN BOUNDARY RR 15,000.00
CR 25,000.00
X 25,000.00
NHA HOUSING COMPOUND SOLDIERS HILLS RR 10,000.00
NUWHRAIN HOMES SUBDIVISION BRUGER ROAD RR 10,000.00
PARK HOMES P-I MANILA SOUTH ROAD RR *****
PASONG MAKIPOT MUNTINLUPA - CAVITE BDRY RR 8,000.00
PATDU COMPOUND SOUTH GREENHEIGHTS RR 8,000.00
PRIMAVERA VILLAS SOUTH SUPERVILLE SUBD RR 10,000.00
PUPA COMPOUND SUMMITVILLE RR 10,000.00
RCE HOMES SOLDIERS HILLS RR 10,000.00
SAN FRANCISCO ST INT. NATIONAL ROAD RR 8,000.00
SOLDIERS HILLS VILLAGES NATIONAL ROAD TO SLEX RR 8,000.00
CR 15,000.00
X 15,000.00
SOUTH GREENHEIGHTS SUBDIVISION CAMELLA HOMES I RR 10,000.00
SOUTH SUPERVILLE SUBDIVISION CAMELLA HOMES II RR 10,000.00
SUMMITVILLE SUBDIVISION INT. NATIONAL ROAD RR 10,000.00
X 10,000.00
TABERA COMPOUND RAILROAD RR *********
TAGUIG MUNT ROAD LAGUNA LAKE RR *****
T.J. DIAZ TOWNHOMES BACK OF BLISS RR 8,000.00
T.M. ROAD- LAGUNA LAKESIDE LAKESIDE - T.M. ROAD RR 3,000.00
TM ROAD (SAN GUILLERMO ST) PNR SIDE T.M.ROAD-PNR SIDE RR 5,000.00
TOP HILLS SUBDIVISION LAKEVIEW I RR 8,000.00
TREELANE PARK SUBD INT. NATIONAL ROAD RR 8,000.00
UMALI ESTATE SUMMITVILLE RR ****
VERONICA VILLAS SLEX RR 12,000.00
ALL OTHER STREETS RR 6,000.00
CR 15,000.00
X 8,000.00
TOWNHOUSES (CCT)
DOÑA SEGUNDINA TOWNHOUSE INT. NATIONAL ROAD RC 25,000.00
VM TOWNHOMES SOLDIERS HILLS RC 23,000.00
ALMAN TOWNHOUSE SUMMITVILLE RC 23,000.00

****Located within Summitville Subd.


********Subdivided into Mutual Homes I & II and Mutual Homes III (p.13)
*********Located along Philippine National Railways (p.13)
Note:
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc. now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
Streets and subdivisions not included in the 6th Revision now given values in this 7th Revision.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: SUCAT
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
ALONG PHILIPPINE NATIONAL RAILWAYS SUCAT ROAD RR 6,000.00
BAYVIEW SUBD DONA ROSARIO RR *
BRITTANY BAY / LA POSADA POSADAS VILLAGE RR 24,000.00
CORINTHIAN VILLAS POSADAS VILLAGE RR 24,000.00
DON JUAN BAYVIEW SUBD. TM ROAD RR 12,000.00
DOÑA ROSARIO BAYVIEW SUBD. DON JUAN BAYVIEW RR 15,000.00
DONA ROSARIO HEIGHTS SUBD. POSADAS VILLAGE RR 15,000.00
X 15,000.00
EAST SERVICE ROAD BULI RIVER-MUNTI-P'QUE BDRY RR 17,000.00
CR 25,000.00
I 23,000.00
X 25,000.00
LAGUNA LAKESIDE LAKESIDE - T.M. ROAD RR **
LA POSADA SUBDIVISION RR 16,000.00
MARINA HEIGHTS BRITTANY RR 24,000.00
NEW VICTORIANNE ROW LA POSADA RR 16,000.00
PATIO HOMES POSADAS VILLAGE RR 15,000.00
POSADAS VILLAGE SLEX RR 15,000.00
SAMAHANG PAGKAKAISA MERALCO STATION RR 8,000.00
SAMSON ROAD WEST SERVICE ROAD RR 17,000.00
CR 22,000.00
I 20,000.00
X 22,000.00
SOUTH EXPRESSWAY BULI RIV-MUNTI-P'QUE BDRY RR ***
SUCAT ROAD SUCAT INTERCHANGE-MRR RD RR 17,000.00
CR 22,000.00
I 20,000.00
X 22,000.00
T.M. ROAD- LAGUNA LAKESIDE LAKESIDE - T.M. ROAD RR 3,000.00
T M ROAD (PRES MANUEL L. QUEZON) T.M. ROAD - PNR SIDE RR 5,000.00
VICTORIANNE ROW 2 RR 16,000.00
VILLONCO ST. WEST SERVICE RD RR 17,000.00
CR 22,000.00
I 20,000.00
WEST SERVICE ROAD BULI RIVER-MUNTI-P'QUE BDRY RR 17,000.00
CR 25,000.00
I 23,000.00
X 25,000.00
ALL OTHER STREETS RR 6,000.00
CR 22,000.00
I 20,000.00
X 15,000.00

*Properly iidentified as Don Juan Bayview Subd.


**Located along T.M. Road
***Divided into East /West Service roads
Note:
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc. now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
Streets and subdivisions not included in the 6th Revision now given values in this 7th Revision.
BARANGAY: SUCAT (continuation)
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
CONDOMINIUMS/TOWNHOUSES (CCT)
BELLINI CONDO PRESIDIO BRITTANY BAY RC 45,000.00
CC 55,000.00
PS 40,000.00
BLOSSOM ESTATE INC. WEST SERVICE ROAD RC 40,000.00
CC 50,000.00
PS 35,000.00
CENTROPOLIS COMMUNITIES VILLONCO RC 40,000.00
CC 50,000.00
PS 35,000.00
DA VINCI TOWER CONDO PRESIDIO BRITTANY BAY RC 40,000.00
CC 50,000.00
PS 35,000.00
RC 50,000.00
CC 60,000.00
PS 40,000.00
MARFORI TOWER LAKEFRONT SUCAT RC 45,000.00
CC 55,000.00
PS 40,000.00
MICHAELANGELO TOWER PRESIDIO BRITTANY BAY RC 45,000.00
CC 55,000.00
PS 40,000.00
MONET TOWER CONDO PRESIDIO BRITTANY BAY RC 45,000.00
CC 55,000.00
PS 40,000.00
PICASSO TOWER PRESIDIO BRITANNY BAY RC 45,000.00
CC 55,000.00
PS 40,000.00
PRESIDIO CONDO PRESIDIO BRITTANY BAY RC 50,000.00
CC 60,000.00
PS 45,000.00
REMBRANT TOWER PRESIDIO BRITTANY BAY RC 45,000.00
CC 55,000.00
PS 40,000.00
RENOIR TOWER CONDO PRESIDIO BRITTANY BAY RC 50,000.00
CC 55,000.00
PS 45,000.00
SOLANO HILLS 1-6 V ILLONCO ROAD RC 40,000.00
CC 45,000.00
PS 35,000.00

Note:
Condominiums and Parking Spaces now with values.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: SUCAT (continuation)
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
CONDOMINIUMS/TOWNHOUSES (CCT)
TRIBECA 1 INT EAST SERVICE ROAD RC 60,000.00
CC 65,000.00
PS 50,000.00
TRIBECA 2 INT EAST SERVICE ROAD RC 60,000.00
CC 65,000.00
PS 50,000.00
TRIBECA 3 INT EAST SERVICE ROAD RC 60,000.00
CC 65,000.00
PS 50,000.00
TRIBECA BRYANT PLACE 3 INT EAST SERVICE ROAD RC 60,000.00
CC 65,000.00
PS 50,000.00
WATERFUN CONDO SUCAT WEST SERVICE ROAD RC 40,000.00
CC 45,000.00
PS 35,000.00

Note:
Condominiums and Parking Spaces now with values.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
BARANGAY: TUNASAN
--------------------------------------------------------------------- ----------------- ----------------------
---------------------------------------------------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------------- ----------------- ----------------------
---------------------------------------------------------------
ABBY'S PLACE SUSANA HEIGHTS RR 8,000.00
AGUILA VILLAGE SUSANA HEIGHTS RR 10,000.00
ALONG PHILIPPINE NATIONAL RAILWAYSBARRIO PROPER RR 6,000.00
ARANDIA ST. BARRIO PROPER RR 6,000.00
BISMAC HOMES ARANDIA ST. RR 7,000.00
BLOOMDALES HOMES VICTORIA HOMES RR 10,000.00
BRAZILIA HEIGHTS SUSANA HEIGHTS RR 15,000.00
BUENDIA ST.-LAGUNA LAKESIDE LAKESIDE - BUENDIA ST. RR 3,000.00
BUENDIA ST. PNR SIDE BUENDIA - PNR SIDE RR 5,000.00
X 10,000.00
CAMELLA HOMES ALABANG III NATIONAL ROAD RR 10,000.00
CAMELLA RIDGEVIEW 1 & 2 VICTORIA HOMES RR 10,000.00
CITY ESTATE NATIONAL ROAD RR 12,000.00
X 12,000.00
RR 10,000.00
CR 15,000.00
I 13,000.00
X 15,000.00
J.P.A. SUBD NATIONAL ROAD RR 12,000.00
X 12,000.00
LA GUERTA COMPOUND STO. NIÑO VILLAGE RR 10,000.00
LAGUNA LAKESIDE LAKESIDE - BUENDIA ST. RR *
LAKE SHORE SUBDIVISION INT. BUENDIA ST RR 10,000.00
LINDENWOOD RESIDENCES SUBD. SUSANA HEIGHTS SUBD. RR 15,000.00
LINDENWOOD RESIDENCES SUBD.(PH 2) SUSANA HEIGHTS SUBD. RR 15,000.00
LODORA VILLAGE NATIONAL ROAD RR 15,000.00
NATIONAL ROAD MAGDAONG RIVER-SAN PEDRO RIVER RR 15,000.00
CR 25,000.00
I 23,000.00
X 25,000.00
MIDLAND II SUBDIVISION INT. BUENDIA ST RR 8,000.00
PARCO BELLO SUBDIVISION RR 15,000.00
PARKHOMES SUBDIVISION NATIONAL ROAD RR 12,000.00
PITONG GATANG BARRIO PROPER RR **
PLANAS CPD MANILA SOUTH ROAD RR ***
PLANAS VILLA NATIONAL ROAD RR 10,000.00
R.M. TIOSEJO IND'L COMPLEX INT. NATIONAL ROAD I 15,000.00
R.M. TIOSEJO RESIDENTIAL SUBD. RR 10,000.00
REGALAS CPD MANILA SOUTH ROAD RR ****
SANTO NINO VILLAGE MANILA SOUTH ROAD RR *****
SANTO NIÑO VILLAGE 1-3 ALONG PNR RR 6,000.00
SANTO NIÑO VILLAGE 4 INT. NATIONAL ROAD RR 6,000.00

*Located along Buendia street


**Properly identified as Arandia St.
***Located within PLANAS VILLA
****Located within VILLA CAROLINA (p. 19)
*****Subdivided into Santo Nino Village 1,2,3,& 4
******Properly identified as South Luzon Expressway (p.19)
*******Located along Buendia street

Note:
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc. now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
Streets and subdivisions not included in the 6th Revision now with values in this 7th Revision.
BARANGAY: TUNASAN (continuation)
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
STREETS/SUBDIVISIONS/ CLASSI- 7TH REV
VICINITY
CONDOMINIUMS/TOWNHOUSES FICATION ZV./SQ.M.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
SITIO SALVACION MANILA SOUTH ROAD CR ***
SOUTH LUZON EXPRESSWAY (SLEX) POBLACION - SAN PEDRO BDRY RR 15,000.00
CR 25,000.00
I 23,000.00
X 25,000.00
SOUTH EXPRESSWAY POBLACION - SAN PEDRO RR ******
SUSANA HEIGHTS SUBDIVISION S EXPRESSWAY RR 12,000.00
X 12,000.00
T M ROAD LAGUNA LAKE RR *******
TIOSEJO SUBD RODRIGUEZ RR 10,000.00
I 15,000.00
VICTORIA HOMES SUBDIVISION SUSANA HEIGHTS RR 8,000.00
X 10,000.00
VILLA CAROLINA 1 NATIONAL ROAD RR 10,000.00
VILLA CAROLINA 2 INT. RODRIGUEZ ST. RR 8,000.00
ALL OTHER STREETS RR 6,000.00
CR 15,000.00
I 13,000.00
X 10,000.00

*Located along Buendia street (p.18)


****Located within VILLA CAROLINA
*****Subdivided into Santo Nino Village 1,2,3,& 4 (p.18)
******Properly identified as South Luzon Expressway
*******Located along Buendia street (p.18)
Note:
X (Institutional) pertains to School, Churches, Hospitals, Hotels, etc. now with values.
I (Industrial) and X (Institutional) in this barangay now with values.
Streets and subdivisions not included in the 6th Revision now with values in this 7th Revision.
Developer/Owner of condominium project built after the effectivity of this revision shall request
for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV)
being chaired by the Assistant Regional Director of the Revenue Region.
--------------------------------------------------------------- --------------------------------------------------------------------- ----------------- ----------------------
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 53B - MUNTINLUPA (Formerly RDO NO. 53 - LAS PINAS-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; i.e. ZONAL VALUE/GROSS
SELLING PRICE/FAIR MARKET VALUE PER LATEST TAX DECLARATION WHICHEVER
IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION PROPERTY SHALL
BE VALUED PURSUANT TO RAMO 2-91.

THE GROUND FLOOR OF A RESIDENTIAL CONDOMINIUM SHALL BE


CLASSIFIED AS COMMERCIAL AND TWENTY (20%) OF THE ESTABLISHED
VALUE SHALL BE ADDED THERETO.
4. AREAS FOR PRIORITY DEVELOPMENT (APD).

THESE ARE AREAS DECLARED AS SUCH BY EXISTING STATUTES AND PERTINENT


EXECUTIVE ISSUANCES (REVENUE REGULATIONS NO. 17-2001).

SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE


VALUED AS AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY.

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 (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING , ESTATE, DONOR'S
AND DOCUMENTARY STAMP TAXES) DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS
OF REAL PROPERTY. PROVIDED, THAT THE SAME IS HIGHER THAN (1) THE FAIR MARKET VALUE
AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS (i.e. LATEST
TAX DECLARATION) AND (2) THE GROSS SELLING PRICE AS SHOWN IN THE DULY NOTARIZED
DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCHANGE.

PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING


ESTATE AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY
THE COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES) OR (2) THE FAIR MARKET
VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVENCIAL/CITY/MUNICIPAL
ASSESSOR WHICHEVER IS HIGHER.
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 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 (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
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 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 POTENCIAL FOR DEVELOPMENT INTO RESIDENTIAL,COMMER-
CIAL, 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 'GL' - GOVERNMENT LAND

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


DEVELOPMENT
RDO NO. 53 - LAS PINAS-MUNTINLUPA

D.O. NO. 10-97


BARANGAY: ALABANG Effectivity Date 2-May-97
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
DONATA SAN JOSE SUBD RR 3,750.00
JOAQUIN CPD RAILROAD RR 1,800.00
KELLY'S ROAD ESTE HONOR CR 9,300.00
RR 1,650.00
L & B COMPOUND NATIONAL ROAD RR 2,600.00
PACIFIC VILLAGE MANILA SOUTH ROAD RR 9,000.00
PUROK V EXT'N S.S. HIGHWAY RR 1,900.00
PUROK VI B MOLINA RR 1,900.00
PUROK VI C MOLINA RR 1,900.00
SAN JOSE CPD E GATCHES VILL RR 3,300.00
SITIO BAGONG PAG-ASA SQUATTERS AREA RR 1,700.00
SITIO MASAGANA SQUATTERS AREA RR 1,700.00
SITIO RIZAL RIZAL VILL RR 2,000.00
TM RD ALABANG LAGUNA LAKE RR 3,100.00
TIERRA NUEVA ZAPOTE ALABANG RR 6,800.00
UP SIDE SUBD ALABANG RAIL ROAD RR 1,800.00
AYALA ALABANG BUS. PARK/COMM'L. CENTER CR 41,000.00
FILINVEST ALABANG CR 55,000.00
ALABANG SOUTHVALE RR 15,000.00
AYALA ALABANG PHASES 1, 2A, 2B, 3A1,
3A2, 3B1, 3B2, 3B3, 4,
5, 6, 7, 8A, 8B, 9, 10A,
10B, 10C, 10D, XI-A,
XI-B AND XI-C RR 18,100.00
LOTS BACKING THE GOLF
COURSE PHS. 4: BLKS. 1 & 8
PHASE 2B: BLKS 2 & 16 RR 16,500.00
ALONG THE PERIMETERS OF
APITONG, ADELFA, ROSAL,
BATANGAS EAST, SOUTH &
WEST, TAMARIND, LANGKA,
SANTIAGO AND PORTIONS OF
SAN JUANICO, GUAVA DRIVE
SAN LORENZO, MABOLO,
CAMACHILE AND PILI DR. RR 16,000.00
AEHP 1 & 2
EMPLOYEES HOUSING RR 11,500.00
SOUTH EXPRESSWAY HILLSIDE HOSP-BAYANAN RR 1,250.00
NATIONAL ROAD TOLL GATE - SEC. BANK CR 32,000.00
MONTILLANO ST NATIONAL RD- TM ROAD CR 25,600.00
MADRIGAL BUSINESS PARK COMMERCIAL CENTER CR 50,000.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA

D.O. NO. 10-97


BARANGAY: BAYANAN Effectivity Date 2-May-97
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
BAUTISTA ST NAT'L ROAD-SO. EXPRESSWAY RR 5,200.00
FILRIZAM SUBD RR 1,300.00
NATIONAL ROAD BAYANAN RVR-PUTATAN BDRY CR 8,000.00
PLEASANT VILL S EXPRESSWAY RR 2,400.00
PUROK I B-4 EXPRESSWAY RR 1,800.00
PUROK II RAILROAD RR 1,500.00
PUROK III RAILROAD RR 1,500.00
PUROK IV TAGUIG MUNT ROAD RR 1,500.00
PUROK VI APLAYA LAGUNA LAKE RR 1,500.00
SUMMITVILLE S EXPRESSWAY RR 2,300.00
SUNRISE VILL ALONG RAILROAD RR 1,500.00
T M ROAD BO. PROPER RR 1,300.00
ALL OTHER STREETS RR 1,300.00
CR 2,700.00

D.O. NO. 10-97


BARANGAY: BULI Effectivity Date 2-May-97
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
ALONG LAGUNA LAKE TAGUIG MUNT ROAD RR 1,600.00
ALONG RAILROAD SQUATTERS' AREA RR 1,600.00
BAGONG SILANG W SERV RD EX RR 2,300.00
PUYAT CPD RR 2,300.00
SOUTH EXPRESSWAY CUPANG BDRY-BULI RIVER RR 4,300.00
T M ROAD BO. PROPER RR 1,400.00
ALL OTHER STREETS RR 1,900.00
CR 3,500.00
GP 1,300.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA
D.O. NO. 10-97
BARANGAY: CUPANG Effectivity Date 2-May-97
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
ALABANG HILLS ST BENEDICTINE RR 8,000.00
SAN JOSE RR 3,700.00
BF HOMES P-VI ALABANG HILLS RR 5,050.00
BUNYI CPD LIBERTY HOMES RR 1,900.00
CABEZAS CPD TAGUIG MUNT RR 2,000.00
CARMINA CPD EAST SERVICE ROAD RR 2,100.00
EAST MABULUSAN S EXPRESSWAY RR 2,800.00
EMBASSY VILL S EXPRESSWAY RR 3,150.00
HILLSBOROUGH RR 11,500.00
INTERCITY WEST SERVICE ROAD RR 2,300.00
LAGUNA LAKE BO. PROPER RR 450.00
LIBERTY HOMES E SERVICE ROAD RR 2,200.00
MINTCOR TOWNHOMES SO. EXPRESSWAY RR 10,350.00
NATIONAL ROAD BO. PROPER RR 3,100.00
NEW ALABANG 400 RR 7,000.00
PACIFIC MALAYAN SUBD ALABANG HILLS RR 6,350.00
PUROK I TAGUIG MUNT RD RR 1,900.00
PUROK V TAGUIG MUNT RD RR 1,900.00
SITIO SANTO NINO SQUATTER AREA RR 1,900.00
SOUTH EXPRESSWAY TOLL GATE-BULI BDRY RR 4,300.00
TM ROAD LAGUNA LAKE RR 2,000.00
TUKLAS CPD RAILROAD RR 1,850.00
WEST KALUBUSAN S EXPRESSWAY RR 2,800.00
WEST SERVICE ROAD EXPRESSSWAY RR 4,400.00
ALL OTHER STREETS RR 1,900.00
CR 3,500.00

BARANGAY: POBLACION
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
KATIHAN I & II PUROK 1 RR 1,700.00
PULONG ENG-ENG PUROK 9 RR 1,700.00
POBLACION PROPER RR 1,900.00
NATIONAL ROAD MAGDAONG RIV-BALIMBING RIVE CR 12,100.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA

D.O. NO. 10-97


BARANGAY: PUTATAN Effectivity Date 2-May-97
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
AGRO HOMES NATIONAL HOMES RR 3,500.00
ALMAN VILLE SUMMIT VILLE RR 2,400.00
ALONG RAILROAD BRUGER SUBD RR 1,900.00
BRUGER SUBD RAILROAD RR 2,050.00
CAMELLA HOMES SOLDIER HILLS RR 3,800.00
COUNTRY HOMES LAKEVIEW I RR 3,100.00
ESPOLAS CPD FREDOM HILLS RR 1,900.00
EXPRESS VIEW VILLAS SOUTH EXPRESSWAY RR 3,500.00
F DE MESA FREDOM HILLS RR 1,900.00
FREEDOM HILLS MANILA SOUTH ROAD RR 2,000.00
GONZALES CPD SUMMITVILLE RR 1,900.00
GRUENVILLE RAILROAD RR 2,500.00
JAYSON'S VILLE NATIONAL ROAD RR 2,450.00
JPA SUBD MANILA SOUTH ROAD RR 2,250.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 1,300.00
LAKEVIEW I & II MUNT HOMES II RR 1,900.00
LAS VEGAS ST NATIONAL ROAD RR 1,900.00
LA CHARINA HEIGHTS SOUTH EXPRESSWAY RR 2,400.00
MIDLAND SUBD GRUENVILLE RR 2,450.00
MUTUAL HOMES SOLDIERS HILLS RR 2,150.00
NATIONAL ROAD J P RIZAL CR 14,750.00
NUWHRIAN HOMES RAILROAD RR 2,450.00
PARK HOMES P-1 MANILA SOUTH ROAD RR 2,800.00
PASONG MAKIPOT MUNT CAVITE BOY RR 1,700.00
SAN FRANCISCO ST NATIONAL ROAD RR 1,950.00
SOUTH GREEN HEIGHTS AFP MEAT SUBD RR 2,000.00
SOLDIERS HILLS SOUTH EXPRESSWAY RR 2,700.00
SORIANO VILLAGE TAGUIG MUNT ROAD RR 2,000.00
TABERA CPD RAILROAD RR 1,900.00
TAGUIG MUNT ROAD LAGUNA LAKE RR 1,700.00
T M ROAD RR 2,400.00
UMALI STATE SUMMITVILLE RR 1,900.00
ALL OTHER STREETS RR 1,650.00
CR 6,950.00
GP 1,950.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA

BARANGAY: SUCAT Effectivity Date 2-May-97


----------------------------------------- ----------------------------------------- ------------------------ --------------------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
ALONG RAILROAD SUCAT ROAD RR 2,000.00
BAYVIEW SUBD DONA ROSARIO RR 2,000.00
DONA ROSARIO HEIGHTS RR 4,000.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 1,500.00
PATIO HOMES POSADAS VILLAGE RR 2,900.00
POSADAS VILLAGE S EXPRESSWAY RR 3,600.00
S' PAGKAKAISA MERALCO STATION RR 3,100.00
SOUTH EXPRESSWAY BULI RIV-MUNTI-P'QUE BDRY RR 5,700.00
SUCAT ROAD SUCAT UINTERCHANGE-MRR RD RR 4,300.00
T M ROAD RR 1,900.00
ALL OTHER STREETS RR 3,200.00
CR 3,600.00
GP 1,150.00

BARANGAY: TUNASAN
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
CLASSI- 6TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
AGUILA VILLAGE SUSANA HEIGHTS RR 2,700.00
CAMELLA HOMES III NATIONAL ROAD RR 2,350.00
JPA SUBD MANILA SOUTH ROAD RR 2,250.00
LAGUNA LAKE T M. ROAD RR 410.00
LODORA VILLAGE MANILA SOUTH ROAD RR 2,200.00
NATIONAL ROAD PEPSI CPD CR 11,600.00
PITONG GATANG BARRIO PROPER RR 1,900.00
PLANAS CPD MANILA SOUTH ROAD RR 2,300.00
REGALAS CPD MANILA SOUTH ROAD RR 2,100.00
SITIO SALVACION MANILA SOUTH ROAD RR 2,500.00
SOUTH EXPRESSWAY POBLACION - SAN PEDRO RR 1,100.00
SANTO NINO VILLAGE MANILA SOUTH ROAD RR 2,300.00
SUSANA HEIGHTS S EXPRESSWAY RR 3,700.00
T M ROAD LAGUNA LAKE RR 1,300.00
TIOSEJO SUBD RODRIGUEZ I 2,400.00
RR 2,250.00
VICTORIA HOMES SUSANA HEIGHTS RR 2,000.00
VILLA CAROLINA MAKATI GULF COURT RR 2,700.00
ALL OTHER STREETS RR 2,500.00
CR 4,500.00
GP 2,050.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA

D.O. NO. 10-97


CONDOMINIUMS AND TOWNHOUSES (CCT)**-MUNTINLUPA Effectivity Date 2-May-97
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
CLASSI- 6TH REV.
CONDO/THOUSE VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- ------------------------ --------------------------
AGUILA VILLAGE BAGBAGAN RC 19,200.00
ALMAN TOWNHOMES BAYANAN RC 19,200.00
AYALA TOWNHOUSE ACACIA & UNIV. RC 25,900.00
AYALA ALABANG ALABANG ZAPOTE RD RC 30,000.00
AYALA ALABANG P III ALABANG ZAPOTE RD RC 19,200.00
BPI REAL ESTATE PROJ PUTATAN RC 19,200.00
BAGONG PARAISO PROJ BAYANAN RC 19,200.00
CAMELLA HOMES ALABANG
I, IV, II-E, 4A
II, III, IV, RC 12,800.00
CHATELET COND ALABANG ZAPOTE RD RC 25,600.00
EXPRESS VIEW VILLAS PUTATAN RC 19,200.00
GALLERIA DE ALABANG CUPANG RC 19,200.00
JAYSONVILLE 2 SUBD PUTATAN RC 19,200.00
MIDLAND PROPERTIES PUTATAN RC 19,200.00
PUPA COMPOUND PUTATAN RC 19,200.00
S G TOWNHOUSE TUNASAN RC 19,200.00
SHARITA HAJAL-UH PUTATAN RC 12,800.00
SUMMITVILLE SUBD P-II PUTATAN RC 19,200.00
TOWNHOUSES RC 37,750.00
TITO JOVY TOWER BUENCAMINO, ALABANG RC 25,600.00
VM TOWNHOMES PUTATAN RC 18,600.00
ALL OTHER TOWNHOUSES/
CONDOMINIUMS RC 14,000.00
==================== ==================== =========== =============
RDO NO. 53 - LAS PINAS-MUNTINLUPA

CERTAIN GUIDELINES IN THE IMPLEMENTATION


OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 53B - MUNTINLUPA (Formerly RDO NO. 53 - LAS PINAS-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

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.
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 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
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 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 POTENCIAL FOR DEVELOPMENT INTO RESIDENTIAL,COMMER-
CIAL, INDUSTRIAL, INSTITUTIONAL, ETC.MUST NOT BE LESS THAN
5,000 SQUARE METERS.

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 'GL' - GOVERNMENT LAND

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


DEVELOPMENT
RDO NO. 53 - LAS PINAS-MUNTINLUPA

D.O. NO. 26-96


BARANGAY: ALABANG Effectivity Date 9-May-96
----------------------------------------- ----------------------------------------- -------------------- ----------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- -------------------- ----------------------
DONATA SAN JOSE SUBD RR 3,200.00
JOAQUIN CPD RAILROAD RR 1,400.00
KELLY'S ROAD ESTE HONOR CR 7,500.00
RR 1,200.00
L & B COMPOUND NATIONAL ROAD RR 2,600.00
PACIFIC VILLAGE MANILA SOUTH ROAD RR 8,000.00
PUROK V EXT'N S.S. HIGHWAY RR 1,500.00
PUROK VI B MOLINA RR 1,500.00
PUROK VI C MOLINA RR 1,500.00
SAN JOSE CPD E GATCHES VILL RR 2,500.00
SITIO BAGONG PAG-ASA SQUATTERS AREA RR 1,300.00
SITIO MASAGANA SQUATTERS AREA RR 1,300.00
SITIO RIZAL RIZAL VILL RR 1,600.00
TM RD ALABANG LAGUNA LAKE RR 2,500.00
TIERRA NUEVA ZAPOTE ALABANG RR 5,400.00
UP SIDE SUBD ALABANG RAIL ROAD RR 1,400.00
AYALA ALABANG BUS. PARK/COMM'L. CENTER CR 30,000.00
AYALA ALABANG PHASES 1, 2A, 2B, 3
3A2, 3B1, 3B2, 3B3, 4
5, 6, 7, 8A, 8B, 9, 10A,
10B, 10C, 10D, XI-A,
XI-B AND XI-C RR 14,000.00
LOTS BACKING THE GOLF
COURSE PHS. 4: BLKS. 1 & 8
PHASE 2B: BLKS 2 & 16 RR 16,500.00
ALONG THE PERIMETERS OF
APITONG, ADELFA, ROSAL,
BATANGAS EAST, SOUTH &
WEST, TAMARIND, LANGKA,
SANTIAGO AND PORTIONS OF
SAN JUANICO, GUAVA DRIVE
SAN LORENZO, MABOLO,
CAMACHILE AND PILI DR. RR 12,000.00
AEHP 1 & 2
EMPLOYEES HOUSING RR 10,000.00
SOUTH EXPRESSWAY HILLSIDE HOSP-BAYANAN RR 1,100.00
NATIONAL ROAD TOLL GATE - SEC. BANK CR 25,000.00
MONTILLANO ST NATIONAL RD- TM ROAD CR 20,000.00
MADRIGAL BUSINESS PARK COMMERCIAL CENTER CR 40,000.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA
D.O. NO. 26-96
BARANGAY: BAYANAN Effectivity Date 9-May-96
----------------------------------------- ----------------------------------------- -------------------- ----------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- -------------------- ----------------------
BAUTISTA ST NAT'L ROAD-SO. EXPRESSWAY RR 3,800.00
FILRIZAM SUBD RR 1,100.00
NATIONAL ROAD BAYANAN RVR-PUTATAN BDRY CR 6,200.00
PLEASANT VILL S EXPRESSWAY RR 1,900.00
PUROK I B-4 EXPRESSWAY RR 1,400.00
PUROK II RAILROAD RR 1,200.00
PUROK III RAILROAD RR 1,200.00
PUROK IV TAGUIG MUNT ROAD RR 1,200.00
PUROK VI APLAYA LAGUNA LAKE RR 1,200.00
SUMMITVILLE S EXPRESSWAY RR 1,800.00
SUNRISE VILL ALONG RAILROAD RR 1,200.00
T M ROAD BO. PROPER RR 1,000.00
ALL OTHER STREETS RR 1,100.00
CR 2,500.00

BARANGAY: BULI
----------------------------------------- ----------------------------------------- -------------------- ----------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- -------------------- ----------------------
ALONG LAGUNA LAKE TAGUIG MUNT ROAD RR 1,150.00
ALONG RAILROAD SQUATTERS' AREA RR 1,300.00
BAGONG SILANG W SERV RD EX RR 1,800.00
PUYAT CPD RR 1,800.00
SOUTH EXPRESSWAY CUPANG BDRY-BULI RIVER RR 3,700.00
T M ROAD BO. PROPER RR 1,300.00
ALL OTHER STREETS RR 1,500.00
CR 3,000.00
GP 1,000.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA
D.O. NO. 26-96
BARANGAY: CUPANG Effectivity Date 9-May-96
----------------------------------------- ----------------------------------------- -------------------- ----------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- -------------------- ----------------------
ALABANG HILLS ST BENEDICTINE RR 6,000.00
SAN JOSE RR 3,100.00
BF HOMES P-VI ALABANG HILLS RR 4,100.00
BUNYI CPD LIBERTY HOMES RR 1,600.00
CABEZAS CPD TAGUIG MUNT RR 1,700.00
CARMINA CPD EAST SERVICE ROAD RR 1,700.00
EAST MABULUSAN S EXPRESSWAY RR 2,800.00
EMBASSY VILL S EXPRESSWAY RR 3,000.00
HILLSBOROUGH RR 8,000.00
INTERCITY WEST SERVICE ROAD RR 1,800.00
LAGUNA LAKE BO. PROPER RR 360.00
LIBERTY HOMES E SERVICE ROAD RR 1,900.00
MINTCOR TOWNHOMES SO. EXPRESSWAY RR 8,100.00
NATIONAL ROAD BO. PROPER RR 2,500.00
NEW ALABANG 400 RR 6,000.00
PACIFIC MALAYAN SUBD ALABANG HILLS RR 5,200.00
PUROK I TAGUIG MUNT RD RR 1,600.00
PUROK V TAGUIG MUNT RD RR 1,600.00
SITIO STO NINO SQUATTER AREA RR 1,600.00
SOUTH EXPRESSWAY TOLL GATE-BULI BDRY RR 3,600.00
TM ROAD LAGUNA LAKE RR 1,700.00
TUKLAS CPD RAILROAD RR 1,600.00
WEST KALUBUSAN S EXPRESSWAY RR 2,800.00
WEST SERVICE ROAD EXPRESSSWAY RR 3,700.00
ALL OTHER STREETS RR 1,500.00
CR 3,000.00

BARANGAY: POBLACION
----------------------------------------- ----------------------------------------- -------------------- ----------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- -------------------- ----------------------
KATIHAN I & II PUROK 1 RR 1,300.00
PULONG ENG-ENG PUROK 9 RR 1,300.00
POBLACION PROPER RR 1,500.00
NATIONAL ROAD MAGDAONG RIV-BALIMBING RIVE CR 9,600.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA
D.O. NO. 26-96
BARANGAY: PUTATAN Effectivity Date 9-May-96
----------------------------------------- ----------------------------------------- -------------------- ----------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- -------------------- ----------------------
AGRO HOMES NATIONAL HOMES RR 2,825.00
ALMAN VILLE SUMMIT VILLE RR 2,000.00
ALONG RAILROAD BRUGER SUBD RR 1,525.00
BRUGER SUBD RAILROAD RR 1,600.00
CAMELLA HOMES SOLDIER HILLS RR 2,325.00
COUNTRY HOMES LAKEVIEW I RR 2,525.00
ESPOLAS CPD FREDOM HILLS RR 1,500.00
EXPRESS VIEW VILLAS SOUTH EXPRESSWAY RR 2,825.00
F DE MESA FREDOM HILLS RR 1,500.00
FREEDOM HILLS MANILA SOUTH ROAD RR 1,600.00
GONZALES CPD SUMMITVILLE RR 1,550.00
GRUENVILLE RAILROAD RR 2,100.00
JAYSON'S VILLE NATIONAL ROAD RR 2,100.00
JPA SUBD MANILA SOUTH ROAD RR 1,750.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 1,000.00
LAKEVIEW I & II MUNT HOMES II RR 1,550.00
LAS VEGAS ST NATIONAL ROAD RR 1,500.00
LA CHARINA HEIGHTS SOUTH EXPRESSWAY RR 1,950.00
MIDLAND SUBD GRUENVILLE RR 2,100.00
MUTUAL HOMES SOLDIERS HILLS RR 1,800.00
NATIONAL ROAD J P RIZAL CR 11,250.00
NUWHRIAN HOMES RAILROAD RR 2,100.00
PARK HOMES P-1 MANILA SOUTH ROAD RR 2,200.00
PASONG MAKIPOT MUNT CAVITE BOY RR 1,350.00
SAN FRANCISCO ST NATIONAL ROAD RR 1,500.00
SOUTH GREEN HEIGHTS AFP MEAT SUBD RR 1,550.00
SOLDIERS HILLS SOUTH EXPRESSWAY RR 2,150.00
SORIANO VILLAGE TAGUIG MUNT ROAD RR 1,550.00
TABERA CPD RAILROAD RR 1,500.00
TAGUIG MUNT ROAD LAGUNA LAKE RR 1,350.00
T M ROAD RR 1,925.00
UMALI STATE SUMMITVILLE RR 1,500.00
ALL OTHER STREETS RR 1,325.00
CR 5,600.00
GP 1,500.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA
D.O. NO. 26-96
BARANGAY: SUCAT Effectivity Date 9-May-96
----------------------------------------- ----------------------------------------- -------------------- ----------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- -------------------- ----------------------
ALONG RAILROAD SUCAT ROAD RR 1,575.00
BAYVIEW SUBD DONA ROSARIO RR 1,700.00
DONA ROSARIO HEIGHTS RR 3,100.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 1,175.00
PATIO HOMES POSADAS VILLAGE RR 2,350.00
POSADAS VILLAGE S EXPRESSWAY RR 2,900.00
S' PAGKAKAISA MERALCO STATION RR 2,425.00
SOUTH EXPRESSWAY BULI RIV-MUNTI-P'QUE BDRY RR 3,750.00
SUCAT ROAD SUCAT UINTERCHANGE-MRR RD RR 3,350.00
T M ROAD RR 1,500.00
ALL OTHER STREETS RR 2,500.00
CR 2,900.00
GP 925.00

BARANGAY: TUNASAN
----------------------------------------- ----------------------------------------- -------------------- ----------------------
CLASSI- 5TH REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- -------------------- ----------------------
AGUILA VILLAGE SUSANA HEIGHTS RR 2,350.00
CAMELLA HOMES III NATIONAL ROAD RR 1,850.00
JPA SUBD MANILA SOUTH ROAD RR 1,750.00
LAGUNA LAKE T M. ROAD RR 330.00
LODORA VILLAGE MANILA SOUTH ROAD RR 1,750.00
NATIONAL ROAD PEPSI CPD CR 9,500.00
PITONG GATANG BARRIO PROPER RR 1,400.00
PLANAS CPD MANILA SOUTH ROAD RR 1,500.00
REGALAS CPD MANILA SOUTH ROAD RR 1,700.00
SITIO SALVACION MANILA SOUTH ROAD RR 1,600.00
SOUTH EXPRESSWAY POBLACION - SAN PEDRO RR 900.00
STO NINO VILLAGE MANILA SOUTH ROAD RR 1,850.00
SUSANA HEIGHTS S EXPRESSWAY RR 3,250.00
T M ROAD LAGUNA LAKE RR 1,000.00
TIOSEJO SUBD RODRIGUEZ I 1,950.00
RR 1,750.00
VICTORIA HOMES SUSANA HEIGHTS RR 1,950.00
VILLA CAROLINA MAKATI GULF COURT RR 2,300.00
ALL OTHER STREETS RR 2,000.00
CR 3,500.00
GP 1,500.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA
D.O. NO. 26-96
CONDOMINIUMS AND TOWNHOUSES (CCT)** - MUNTINLUPA Effectivity Date 9-May-96
----------------------------------------- ----------------------------------------- -------------------- ----------------------
CLASSI- 5TH REV.
CONDO/THOUSE VICINITY FICATION ZV/SQ.M.
----------------------------------------- ----------------------------------------- -------------------- ----------------------
AGUILA VILLAGE BAGBAGAN RC 15,000.00
ALMAN TOWNHOMES BAYANAN RC 15,000.00
AYALA TOWNHOUSE ACACIA & UNIV. RC 22,000.00
AYALA ALABANG ALABANG ZAPOTE RD RC 30,000.00
AYALA ALABANG P IIC ALABANG ZAPOTE RD RC 15,000.00
BPI REAL ESTATE PROJ PUTATAN RC 15,000.00
BAGONG PARAISO PROJ BAYANAN RC 15,000.00
CAMELLA HOMES ALABANG
I, IV, II-E, 4A,
II, III, IV RC 10,000.00
CHATELET COND ALABANG ZAPOTE RD RC 20,000.00
EXPRESS VIEW VILLAS PUTATAN RC 15,000.00
GALLERIA DE ALABANG CUPANG RC 15,000.00
JAYSONVILLE 2 SUBD PUTATAN RC 15,000.00
MIDLAND PROPERTIES PUTATAN RC 15,000.00
PUPA COMPOUND PUTATAN RC 15,000.00
S G TOWNHOUSE TUNASAN RC 14,000.00
SHARITA HAJAL-UH PUTATAN RC 10,000.00
SUMMITVILLE SUBD P-II PUTATAN RC 15,000.00
TOWNHOUSES RC 31,800.00
TITO JOVY TOWER BUENCAMINO, ALABANG RC 20,000.00
VM TOWNHOMES PUTATAN RC 15,000.00
==================== ==================== ========== ===========
RDO NO. 53 - LAS PINAS-MUNTINLUPA

CERTAIN GUIDELINES IN THE IMPLEMENTATION


OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 53B - MUNTINLUPA (Formerly RDO NO. 53 - 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 TAH 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 CONDOMINIUMS AND TOWNHOUSES.


IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDO-
MINIUMS 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
CERTIFIED 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
LOCATED IN THE CITY OF MANDALUYONG AND SAN JUAN, CLASSIFIED AS
CAPITAL ASSETS, INCLUDING "PACTO DE RETRO" 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.
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 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,COMMER-
CIAL, 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


DEVELOPMENT
'GL' - GOVERNMENT LAND

'GP' - GENERAL PURPOSE


RDO NO. 53 - LAS PINAS-MUNTINLUPA

D.O. NO. 114-95


BARANGAY: ALABANG Effectivity Date 15-Oct-95
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
CLASSI- 4th REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
DONATA SAN JOSE SUBD RR 2,200.00
JOAQUIN CPD RAILROAD RR 1,100.00
KELLY'S ROAD ESTE HONOR CR 6,000.00
RR 800.00
L & B COMPOUND NATIONAL ROAD RR 1,700.00
PACIFIC VILLAGE MANILA SOUTH ROAD RR 4,000.00
PUROK V EXT'N S.S. HIGHWAY RR 1,100.00
PUROK VI B MOLINA RR 1,100.00
PUROK VI C MOLINA RR 1,100.00
SAN JOSE CPD E GATCHES VILL RR 1,550.00
SITIO BAGONG PAG-ASA SQUATTERS AREA RR 950.00
SITIO MASAGANA SQUATTERS AREA RR 950.00
SITIO RIZAL RIZAL VILL RR 1,250.00
TM RD ALABANG LAGUNA LAKE RR 1,950.00
TIERRA NUEVA ZAPOTE ALABANG RR 4,200.00
UP SIDE SUBD ALABANG RAIL ROAD RR 1,100.00
AYALA ALABANG BUS. PARK/COMM'L. CENTER CR 15,000.00
AYALA ALABANG PHASES 1, 2A AND 2B, 3A1
3A2, 3B1, 3B2, 3B3, 4
5, 6, 7, 8A, 8B, 9, 10A,
10B, 10C, 10D, XI-A
XI-B AND XI-C RR 7,000.00
LOTS BACKING THE GOLF
COURSE PHS. 4: BLKS. 1 & 8
PHASE 2B: BLKS. 2 & 16 RR 8,500.00
ALONG THE PERIMETERS OF
APITONG, ADELFA, ROSAL,
BATANGAS EAST, SOUTH &
WEST, TAMARIND, LANGKA,
SANTIAGO AND PORTIONS OF
SAN JUANICO, GUAVA DRIVE
SAN LORENZO, MABOLO,
CAMACHILE AND PILI DR. RR 6,000.00
AEHP 1 & 2
EMPLOYEES HOUSING RR 4,500.00
AYALA TOWNHOUSE ACACIA & UNIV. RC 16,000.00
SOUTH EXPRESSWAY HILLSIDE HOSP-BAYANAN RR 700.00
NATIONAL ROAD TOLL GATE - SEC. BANK CR 15,000.00
MONTILLANO ST NATIONAL RD- TM ROAD CR 12,000.00
MADRIGAL BUSINESS PARK COMMERCIAL CENTER CR 15,000.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA

D.O. NO. 114-95


BARANGAY: BAYANAN Effectivity Date 15-Oct-95
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
CLASSI- 4th REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
BAUTISTA ST NAT'L ROAD-SO. EXPRESSWAY RR 2,500.00
FILRIZAM SUBD RR 800.00
NATIONAL ROAD BAYANAN RVR-PUTATAN BDRY CR 5,000.00
PLEASANT VILL S EXPRESSWAY RR 1,500.00
PUROK I B-4 EXPRESSWAY RR 1,100.00
PUROK II RAILROAD RR 950.00
PUROK III RAILROAD RR 950.00
PUROK IV TAGUIG MUNT ROAD RR 950.00
PUROK VI APLAYA LAGUNA LAKE RR 950.00
SUMMITVILLE S EXPRESSWAY RR 1,400.00
SUNRISE VILL ALONG RAILROAD RR 950.00
T M ROAD BO. PROPER RR 800.00

BARANGAY: BULI
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
CLASSI- 4th REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
ALONG LAGUNA LAKE TAGUIG MUNT ROAD RR 1,025.00
ALONG RAILROAD SQUATTERS' AREA RR 1,000.00
BAGONG SILANG W SERV RD EX RR 1,400.00
PUYAT CPD RR 1,400.00
SOUTH EXPRESSWAY CUPANG BDRY-BULI RIVER RR 2,500.00
T M ROAD BO. PROPER RR 800.00
ALL OTHER STREETS RR 1,200.00
GP 800.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA
D.O. NO. 114-95
BARANGAY: CUPANG Effectivity Date 15-Oct-95
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
CLASSI- 4th REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
ALABANG HILLS ST BENEDICTINE RR 2,700.00
SAN JOSE RR 2,200.00
BF HOMES P-VI ALABANG HILLS RR 2,700.00
BUNYI CPD LIBERTY HOMES RR 1,100.00
CABEZAS CPD TAGUIG MUNT RR 1,200.00
CARMINA CPD EAST SERVICE ROAD RR 1,250.00
EAST MABULUSAN S EXPRESSWAY RR 1,400.00
EMBASSY VILL S EXPRESSWAY RR 1,700.00
HILLSBOROUGH RR 6,000.00
INTERCITY WEST SERVICE ROAD RR 1,400.00
LAGUNA LAKE BO. PROPER RR 275.00
LIBERTY HOMES E SERVICE ROAD RR 1,300.00
MINTCOR TOWNHOMES SO. EXPRESSWAY RR 6,500.00
NATIONAL ROAD BO. PROPER RR 1,950.00
NEW ALABANG 400 RR 6,000.00
PACIFIC MALAYAN SUBD ALABANG HILLS RR 3,700.00
PUROK I TAGUIG MUNT RD RR 1,100.00
PUROK V TAGUIG MUNT RD RR 1,100.00
SITIO SANTO NINO SQUATTER AREA RR 1,100.00
SOUTH EXPRESSWAY TOLL GATE-BULI BDRY RR 2,500.00
TM ROAD LAGUNA LAKE RR 1,200.00
TUKLAS CPD RAILROAD RR 1,100.00
WEST KALUBUSAN S EXPRESSWAY RR 1,400.00
WEST SERVICE ROAD EXPRESSSWAY RR 2,650.00

BARANGAY: POBLACION
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
CLASSI- 4th REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
KATIHAN I & II PUROK 1 RR 1,100.00
PULONG ENG-ENG PUROK 9 RR 1,100.00
POBLACION PROPER RR 1,200.00
NATIONAL ROAD MAGDAONG RIV-BALIMBING RIVER CR 7,500.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA
D.O. NO. 114-95
BARANGAY: PUTATAN Effectivity Date 15-Oct-95
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
CLASSI- 4th REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
AGRO HOMES NATIONAL HOMES RR 2,250.00
ALMAN VILLE SUMMIT VILLE RR 1,500.00
ALONG RAILROAD BRUGER SUBD RR 1,200.00
BRUGER SUBD RAILROAD RR 1,250.00
CAMELLA HOMES SOLDIER HILLS RR 1,850.00
COUNTRY HOMES LAKEVIEW I RR 2,050.00
ESPOLAS CPD FREDOM HILLS RR 1,200.00
EXPRESS VIEW VILLAS SOUTH EXPRESSWAY RR 2,250.00
F DE MESA FREDOM HILLS RR 1,200.00
FREEDOM HILLS MANILA SOUTH ROAD RR 1,250.00
GONZALES CPD SUMMITVILLE RR 1,200.00
GRUENVILLE RAILROAD RR 1,500.00
JAYSON'S VILLE NATIONAL ROAD RR 1,500.00
JPA SUBD MANILA SOUTH ROAD RR 1,400.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 825.00
LAKEVIEW I & II MUNT HOMES II RR 1,200.00
LAS VEGAS ST NATIONAL ROAD RR 1,200.00
LA CHARINA HEIGHTS SOUTH EXPRESSWAY RR 1,500.00
MIDLAND SUBD GRUENVILLE RR 1,500.00
NATIONAL ROAD J P RIZAL CR 7,500.00
NUWHRIAN HOMES RAILROAD RR 1,500.00
PARK HOMES P-1 MANILA SOUTH ROAD RR 1,800.00
PASONG MAKIPOT MUNT CAVITE BOY RR 1,100.00
SAN FRANCISCO ST NATIONAL ROAD RR 1,200.00
SOUTH GREEN HEIGHTS AFP MEAT SUBD RR 1,250.00
SOLDIERS HILLS SOUTH EXPRESSWAY RR 1,700.00
SORIANO VILLAGE TAGUIG MUNT ROAD RR 1,250.00
TABERA CPD RAILROAD RR 1,200.00
TAGUIG MUNT ROAD LAGUNA LAKE RR 1,100.00
T M ROAD RR 1,550.00
UMALI STATE SUMMITVILLE RR 1,200.00
MUTUAL HOMES SOLDIERS HILLS RR 1,300.00
ALL OTHER STREETS RR 1,050.00
CR 4,500.00
GP 1,000.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA
D.O. NO. 114-95
BARANGAY: SUCAT Effectivity Date 15-Oct-95
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
CLASSI- 4th REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
ALONG RAILROAD SUCAT ROAD RR 1,250.00
BAYVIEW SUBD DONA ROSARIO RR 1,250.00
DONA ROSARIO HEIGHTS RR 2,500.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 925.00
PATIO HOMES POSADAS VILLAGE RR 1,800.00
POSADAS VILLAGE S EXPRESSWAY RR 2,200.00
S' PAGKAKAISA MERALCO STATION RR 1,950.00
SOUTH EXPRESSWAY BULI RIV-MUNTI-P'QUE BDRY RR 3,750.00
SUCAT ROAD SUCAT UINTERCHANGE-MRR RD RR 2,700.00
T M ROAD RR 1,200.00
ALL OTHER STREETS RR 2,000.00
CR 2,250.00
GP 750.00

BARANGAY: TUNASAN
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
CLASSI- 4th REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
AGUILA VILLAGE SUSANA HEIGHTS RR 1,500.00
CAMELLA HOMES III NATIONAL ROAD RR 1,500.00
JPA SUBD MANILA SOUTH ROAD RR 1,400.00
LAGUNA LAKE T M. ROAD RR 275.00
LODORA VILLAGE MANILA SOUTH ROAD RR 1,350.00
NATIONAL ROAD PEPSI CPD CR 7,500.00
PITONG GATANG BARRIO PROPER RR 1,200.00
PLANAS CPD MANILA SOUTH ROAD RR 1,500.00
REGALAS CPD MANILA SOUTH ROAD RR 1,250.00
SITIO SALVACION MANILA SOUTH ROAD RR 1,600.00
SOUTH EXPRESSWAY POBLACION - SAN PEDRO RR 700.00
SANTO NINO VILLAGE MANILA SOUTH ROAD RR 1,500.00
SUSANA HEIGHTS S EXPRESSWAY RR 2,000.00
T M ROAD LAGUNA LAKE RR 800.00
TIOSEJO SUBD RODRIGUEZ I 1,500.00
RR 1,400.00
VICTORIA HOMES SUSANA HEIGHTS RR 1,250.00
VILLA CAROLINA MAKATI GULF COURT RR 1,750.00
ALL OTHER STREETS RR 1,600.00
CR 2,800.00
GP 1,000.00
RDO NO. 53 - LAS PINAS-MUNTINLUPA
D.O. NO. 114-95
BARANGAY: CONDOMINIUMS AND TOWNHOUSES (CCT)** Effectivity Date 15-Oct-95
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
CLASSI- 4th REV.
CONDO/THOUSE VICINITY FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------------------- ----------------------- ------------------------
AGUILA VILLAGE BAGBAGAN RC 12,000.00
ALMAN TOWNHOMES BAYANAN RC 12,000.00
AYALA ALABANG ALABANG ZAPOTE RD RC 20,000.00
AYALA ALABANG P IIC ALABANG ZAPOTE RD RC 12,000.00
BPI REAL ESTATE PROJ PUTATAN RC 12,000.00
BAGONG PARAISO PROJ BAYANAN RC 12,000.00
CAMELLA HOMES ALABANG
I, IV, II-E, 4A
II, III, IV, RC 8,000.00
CHATELET COND ALABANG ZAPOTE RD RC 16,000.00
EXPRESS VIEW VILLAS PUTATAN RC 12,000.00
GALLERIA DE ALABANG CUPANG RC 12,000.00
JAYSONVILLE 2 SUBD PUTATAN RC 12,000.00
MIDLAND PROPERTIES PUTATAN RC 12,000.00
PUPA COMPOUND PUTATAN RC 12,000.00
S G TOWNHOUSE TUNASAN RC 12,000.00
SHARITA HAJAL-UH PUTATAN RC 8,000.00
SUMMITVILLE SUBD P-II PUTATAN RC 12,000.00
TOWNHOUSES RC 26,000.00
TITO JOVY TOWER BUENCAMINO, ALABANG RC 16,000.00
VM TOWNHOMES PUTATAN RC 12,000.00
======================= ====================== ============ ============
RDO NO. 53 - LAS PINAS-MUNTINLUPA

CERTAIN GUIDELINES IN THE IMPLEMENTATION


OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 53B - MUNTINLUPA (Formerly RDO NO. 53 - LAS PINAS-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

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.
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.

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 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 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.) RAMON DEL ROSARIO, JR.


Secretary of Finance

RECOMMENDED BY:

(Sgd.) JOSE U. ONG


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.

GENERAL PURPOSES - 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 CONDOMINIUM ' APD ' - AREA FOR PRIORITY
DEVELOPMENT
'GL' - GOVERNMENT LAND
'GP' - GENERAL PURPOSE
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

D.O. NO. 22-93


BARANGAY: ALABANG Effectivity Date 30-May-93
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
CLASSI- 3rd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
DONATA SAN JOSE SUBD RR 1,400.00
JOAQUIN CPD RAILROAD RR 700.00
KELLY'S ROAD ESTE HONOR CR 3,000.00
L B CPD NATIONAL ROAD RR 1,100.00
PACIFIC HOMES MANILA SOUTH ROAD RR 2,500.00
PUROK V EXT'N S.S. HIGHWAY RR 700.00
PUROK VI B MOLINA RR 700.00
PUROK VI C MOLINA RR 700.00
SAN JOSE CPD E GATCHES VILL RR 800.00
SITIO BAGONG PAG-ASA SQUATTERS AREA RR 600.00
SITIO MASAGANA SQUATTERS AREA RR 600.00
SITIO RIZAL RIZAL VILL RR 800.00
TM RD ALABANG LAGUNA LAKE RR 1,300.00
TIERRA NUEVA ZAPOTE ALABANG RR 2,700.00
UP SIDE SUBD ALABANG RAIL ROAD RR 700.00
NEW ALABANG 400 RR 3,000.00
HILLSBOROUGH RR 4,000.00
AYALA ALABANG COMMERCIAL CENTER CR 8,000.00
AYALA ALABANG PH 1 2A 2B RR 5,000.00
PH 3A1 3B2 IV RR 6,000.00
PH 5 IIA RR 5,000.00
PH 3A2 AND IIB RR 5,000.00
PH 3B3 XIB RR 5,000.00
PH VII RR 4,500.00
PH VIII IX X AND VI RR 4,500.00
AYALA HOUSING RC** 15,000.00
RR 3,700.00
ALL OTHER STREETS CR 1,500.00
RR 600.00
GP* 500.00

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


** SEE GUIDELINES
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 22-93
BARANGAY: BAYANAN Effectivity Date 30-May-93
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
CLASSI- 3rd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
PLEASANT VILL S EXPRESSWAY RR 900.00
PUROK I B-4 EXPRESSWAY RR 700.00
PUROK II RAILROAD RR 600.00
PUROK III RAILROAD RR 600.00
PUROK IV TAGUIG MUNT ROAD RR 600.00
PUROK VI APLAYA LAGUNA LAKE RR 600.00
SUMMITVILL S EXPRESSWAY RR 900.00
SUNRISE VILL ALONG RAILROAD RR 600.00

BARANGAY: BULI
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
CLASSI- 3rd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
ALONG LAGUNA LAKE TAGUIG MUNT ROAD RR 900.00
ALONG RAILROAD SQUATTERS' AREA RR 600.00
BAGONG SILANG W SERV RD EX RR 900.00
PUYAT CPD RR 900.00
ALL OTHER STREETS RR 600.00
GP* 400.00

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


RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 22-93
BARANGAY: CUPANG Effectivity Date 30-May-93
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
CLASSI- 3rd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
ALABANG HILLS ST BENEDICTINE RR 2,200.00
ALABANG HILLS SAN JOSE SUBD RR 2,200.00
ALABANG 400 SAN JOSE SUBD RR 2,500.00
BF HOMES P-VI ALABANG HILLS RR 2,200.00
BUNYI CPD LIBERTY HOMES RR 700.00
CABEZAS CPD TAGUIG MUNT RR 700.00
CARMINA CPD EAST SERVICE ROAD RR 800.00
EAST MABULUSAN S EXPRESSWAY RR 900.00
EMBASSY VILL S EXPRESSWAY RR 1,100.00
INTERCITY WEST SERVICE ROAD RR 1,100.00
LIBERTY HOMES E SERVICE ROAD RR 800.00
NATIONAL ROAD BO. PROPER RR 1,300.00
PACIFIC MALAYAN SUBD ALABANG HILLS RR 2,200.00
PUROK I TAGUIG MUNT RD RR 700.00
PUROK V TAGUIG MUNT RD RR 700.00
SITIO SANTO NINO SQUATTER AREA RR 700.00
TM ROAD LAGUNA LAKE RR 800.00
TUKLAS CPD RAILROAD RR 700.00
WEST KALUBUSAN S EXPRESSWAY RR 900.00
WEST SERVICE ROAD EXPRESSSWAY RR 1,400.00
ALL OTHER STREETS RR 700.00
CR 3,000.00
GP* 500.00

BARANGAY: POBLACION
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
CLASSI- 3rd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
KATIHAN I & II PUROK 1 RR 700.00
PULONG ENG-ENG PUROK 9 RR 700.00

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


RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 22-93
BARANGAY: PUTATAN Effectivity Date 30-May-93
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
CLASSI- 3rd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
ALONG RAILROAD BRUGER SUBD RR 800.00
BRUGER SUBD RAILROAD RR 800.00
CAMELLA HOMES SOLDIER HILLS RR 1,100.00
COUNTRY HOMES LAKEVIEW I RR 1,300.00
ESPORLAS CPD FREDOM HILLS RR 800.00
F DE MESA FREDOM HILLS RR 800.00
FREEDOM HILLS MANILA SOUTH ROAD RR 800.00
GONZALES CPD SUMMITVILLE RR 800.00
JPA SUBD MANILA SOUTH ROAD RR 1,000.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 700.00
LAKEVIEW I & II MUNT HOMES II RR 800.00
NATIONAL ROAD J P RIZAL CR 5,000.00
PARK HOMES P-1 MANILA SOUTH ROAD RR 1,100.00
PASONG MAKIPOT MUNT CAVITE BOY RR 700.00
SOUTH GREEN HEIGHTS AFP MEAT SUBD RR 800.00
SOLDIERS HILLS SOUTH EXPRESSWAY RR 1,100.00
SORIANO VILLAGE TAGUIG MUNT ROAD RR 800.00
SUMMITVILLE MANILA SOUTH ROAD RR 1,100.00
TABERA CPD RAILROAD RR 800.00
TAGUIG MUNT ROAD LAGUNA LAKE RR 700.00
UMALI STATE SUMMITVILLE RR 800.00
MUTUAL HOMES RR 800.00
ALL OTHER STREETS RR 700.00
CR 3,000.00
GP* 500.00

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


RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 22-93
BARANGAY: SUCAT Effectivity Date 30-May-93
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
CLASSI- 3rd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
ALONG RAILROAD SUCAT ROAD RR 800.00
BAYVIEW SUBD DONA ROSARIO RR 800.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 800.00
POSADAS VILLAGE S EXPRESSWAY RR 1,300.00
S' PAGKAKAISA MERALCO STATION RR 1,300.00
ALL OTHER STREETS RR 1,000.00
CR 1,500.00
GP* 500.00

BARANGAY: TUNASAN
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
CLASSI- 3rd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
JPA SUBD MANILA SOUTH ROAD RR 800.00
LODORA VILLAGE MANILA SOUTH ROAD RR 800.00
NATIONAL ROAD PEPSI CPD CR 5,000.00
PITONG GATANG BARRIO PROPER RR 800.00
PLANA CPD MANILA SOUTH ROAD RR 1,000.00
REGALES CPD MANILA SOUTH ROAD RR 800.00
SITIO SALVACION MANILA SOUTH ROAD RR 1,000.00
SANTO NINO VILLAGE MANILA SOUTH ROAD RR 800.00
SUSANA HEIGHTS S EXPRESSWAY RR 1,400.00
TIOSEJO SUBD RODRIGUEZ I 800.00
VICTORIA HOMES SUSANA HEIGHTS RR 800.00
VILLA CAROLINA MAKATI GULF COURT RR 1,100.00
ALL OTHER STREETS RR 800.00
CR 1,400.00
GP* 500.00

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


RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 22-93
BARANGAY: CONDOMINIUMS AND TOWNHOUSES (CCT)** Effectivity Date 30-May-93
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
CLASSI- 3rd REV.
CONDO/THOUSE VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ----------------------------------------------- ---------------------- -------------------------
TOWNHOUSES RC 13,000.00
AYALA ALABANG ALABANG ZAPOTE RD RC 10,000.00
AYALA ALABANG P 11C ALABANG ZAPOTE RD RC 6,000.00
AYALA ALABANG P 10C ALABANG ZAPOTE RD RC 6,000.00
CHATELET COND ALABANG ZAPOTE RD RC 8,000.00
TITO JOVY TOWER BUENCAMINO, ALABANG RC 8,000.00
HILLSBOROUGH ALABANG CUPANG RC 6,000.00
GALLERIA DE ALABANG CUPANG RC 6,000.00
AGUIDA VILLAGE BAGBAGAN RC 6,000.00
BAGONG PARAISO PROJ BAYANAN RC 6,000.00
ALMAN TOWNHOMES BAYANAN RC 6,000.00
CAMELLA HOMES ALABANG 4-A POBLACION RC 6,000.00
SHARITA HAJAL-UH PUTATAN RC 6,000.00
SUMMITVILLE SUBD P-II PUTATAN RC 6,000.00
BPI REAL ESTATE PROJ PUTATAN RC 6,000.00
JAYSONVILLE 2 SUBD PUTATAN RC 6,000.00
MIDLAND PROPERTIES PUTATAN RC 6,000.00
CAMELLA HOMES ALABANG PUTATAN RC 6,000.00
I, IV, II-E, 4A
EXPRESS VIEW VILLAS PUTATAN RC 6,000.00
PUPA COMPOUND PUTATAN RC 6,000.00
VM TOWNHOMES PUTATAN RC 6,000.00
CAMELLA TOWNHOMES III PUTATAN RC 6,000.00
II, IV
CERF EXECUTIVE TOWNHOMES 3 PUTATAN RC 6,000.00
CORINTHIAN VILLAS POSADAS VILLAGE RC 10,000.00
CAMELLA HOMES SOUTH 3 TUNASAN RC 6,000.00
S G TOWNHOUSE TUNASAN RC 6,000.00
======================= ======================= =========== ============
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

CERTAIN GUIDELINES IN THE IMPLEMENTATION


OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 53B - MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and 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 SEPARATE 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 PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and 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 CAPTIAL 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 MARKER VALUE
AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSORS,
WHICHEVER IS HIGHER.
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
MANILA

DEPARTMENT ORDER NO. 53-90


June 27, 1990

SUBJECT: AMENDMENT TO DEPARTMENT ORDER NO. 85-87 DATED JUNE 15, 1997 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

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 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 Office 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
TIMBERLAND AND FOREST LAND.

GENERAL PURPOSES - 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 DEVELOP 'GP' - GENERAL PURPOSE
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

D.O. NO. 53-90


BARANGAY: ALABANG Effectivity Date 18-Nov-90
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
DONATA ST SAN JOSE SUBD RR 1,200.00
JOAQUIN CPD RAILROAD RR 600.00
KELLYS ROAD ESTE HONOR CR 2,500.00
L B CPD NATIONAL ROAD RR 1,000.00
PACIFIC HOMES MLA SOUTH ROAD RR 2,200.00
PUROK V EXTN SO SUPERHIWAY RR 600.00
PUROK VI B MOLINA ST RR 600.00
PUROK VII C MOLINA ST RR 600.00
SAN JOSE CPD E GATCHES VIL RR 700.00
SITIO BG PAGASA SQUATTER AREA RR 500.00
SITIO MASAGANA SQUATTER AREA RR 500.00
SITIO RIZAL RIZAL VIL RR 700.00
T M RD ALABANG LAGUNA LAKE RR 1,100.00
TIERRA NUEVA ZAPOTE ALABANG RR 2,400.00
UP SIDE SUBD ALABANG RAIL RD RR 600.00
NEW ALABANG 400 RR 2,500.00
ALL OTHER PROPERTIES GP 500.00
HILLSBOROUGH RR 3,250.00
AYALA ALABANG PH I 2A 2B CR 6,000.00
RR 5,000.00
AYALA ALABANG PH 3A1 3B2 IV RR 6,000.00
AYALA ALABANG PH 5 IIA RR 5,000.00
AYALA ALABANG 3A2 AND IIB RR 5,000.00
AYALA ALABANG 3B3 XI B RR 5,000.00
AYALA ALABANG VII RR 4,500.00
AYALA ALABANG VIII IX X AND VI RR 4,500.00
ALABANG HILLS RR 2,000.00
TOWNHOUSES RC 12,000.00
AYALA HOUSING RR 3,500.00

BARANGAY: BAYANAN
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
PLEASANT VIL SO EXPRESSWAY RR 800.00
PUROK I BLK 4 EXPRESSWAY RR 600.00
PUROK II RAILROAD RR 500.00
PUROK III RAILROAD RR 500.00
PUROK IV TAGUIG MUNT ROAD RR 500.00
PUROK VI APLAYA LAGUNA LAKE RR 500.00
SUMMIT VIL SO EXPRESSWAY RR 800.00
SUNRISE VILL ALONG RAILROAD RR 500.00
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 53-90
BARANGAY: BULI Effectivity Date 18-Nov-90
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
ALONG LAGUNA LAKE TAGIG MUNT RD RR 800.00
ALONG RAILROAD SQUATTER AREA RR 500.00
BAGONG SILANG W SERVICE RD EX RR 800.00
PUYAT CPD RR 800.00
ALL OTHER PROPERTIES GP 300.00

BARANGAY: CUPANG
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
ALABANG HILLS ST BENEDICTINE RR 2,000.00
ALABANG HILLS SAN JOSE SUBD. RR 2,000.00
ALABANG 400 SAN JOSE SUBD. RR 2,500.00
BF HOMES PH VI ALABANG HILLS RR 1,500.00
BUNYI CPD LIBERTY HOMES RR 600.00
CABEZAS CPD TAGUIG MUNT RD RR 600.00
CARMINA CPD E SERVICE RD EX RR 700.00
EAST KABULUSAN SO EXPRESSWAY RR 800.00
EMBASSY VIL SO EXPRESSWAY RR 1,000.00
INTER CITY W SERVICE RD EX RR 1,100.00
LIBERTY HOMES E SERVICE RD EX RR 700.00
NATIONAL RD BARRIO PROPER RR 1,100.00
P MALAYAN SUBD ALABANG HILLS RR 1,100.00
PUROK I TAGUIG MUNT RRD RR 600.00
PUROK V TAGUIG MUNT RRD RR 600.00
SITIO SANTO NINO SQUATTER AREA RR 560.00
TM ROAD LAGUNA LAKE RR 700.00
TUKLAS CPD RAILROAD RR 600.00
WEST KABULUSAN SO EXPRESSWAY RR 800.00
WEST SERVICE RD EXPRESSSWAY RR 1,200.00
ALL OTHER PROPERTIES GP 300.00
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 53-90
BARANGAY: POBLACION Effectivity Date 18-Nov-90
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
KATIHAN P I II PUROK 1 RR 600.00
PULONG ENG ENG PUROK 9 RR 600.00

BARANGAY: PUTATAN
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
ALONG RAILROAD BRUGER SUBD RR 700.00
BRUGER SUBD RAILROAD RR 700.00
CAMELLA HOMES SOLDIERS HILLS RR 1,000.00
COUNTRY HOMES LAKEVIEW I RR 1,100.00
ESPORLAS CPD FREDOM HILLS RR 650.00
F DE MESA FREDOM HILLS RR 700.00
FREEDOM HILLS MANILA SOUTH ROAD RR 700.00
GONZALES CPD SUMMITVILLE RR 700.00
JPA SUBD MLA SOUTH ROAD RR 900.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 600.00
LAKEVIEW I II MUN HOMES II RR 700.00
NATIONAL ROAD J P RIZAL CR 4,000.00
PARK HOMES PH 1 MLA SOUTH ROAD RR 1,100.00
PASONG MAKIPOT MUNT CAVITE BOY RR 600.00
SO GREENHEIGHTS AFP MEAT SUBD RR 700.00
SOLDIERS HILLS SO EXPRESSWAY RR 960.00
SORIANO VIL TAGUIG MUNT RD RR 700.00
SUMMITVILLE MLA SOUTH ROAD RR 1,000.00
TABERA CPD RAILROAD RR 700.00
TAGUIG MUNT ROAD LAGUNA LAKE RR 600.00
UMALI STOLO SUMMITVILLE RR 700.00
ALL OTHER PROPERTIES GP 300.00
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 53-90
BARANGAY: SUCAT Effectivity Date 18-Nov-90
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
ALONG RAILROAD SUCAT ROAD RR 700.00
BAYVIEW SUBD DONA ROSARIO RR 700.00
LAGUNA LAKE TAGUIG MUNT RD RR 700.00
POSADAS VIL SO EXPRESSWAY RR 1,100.00
S PAGKAKAISA MERALCO STN RR 1,000.00
ALL OTHER PROPERTIES GP 300.00

BARANGAY: TUNASAN
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
JPA SUBD MLA SOUTH RD RR 600.00
LODORA VIL MLA SOUTH RD RR 600.00
NATIONAL ROAD PEPSI COMPOUND CR 4,000.00
PITONG GATANG BARRIO PROPER RR 600.00
PLANA CPD MLA SOUTH RD RR 800.00
REGALAS CPD MLA SOUTH ROAD RR 600.00
SITIO SALVACION MLA SOUTH RD RR 800.00
SANTO NINO VILLAGE MLA SOUTH RD RR 700.00
SUSANA HEIGHTS SO EXPRESSWAY RR 1,200.00
TIOSEJO SUBD RODRIGUEZ ST I 700.00
VICTORIA HOMES SUSANA HEIGHTS RR 600.00
VILLA CAROLINA MKTI GULF COUNT RR 1,000.00
ALL OTHER PROPERTIES GP 300.00

BARANGAY: CONDOMINIUMS
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------- ---------------------------------------- ---------------------------- -----------------
TOWNHOUSES RC 12,000.00
====================== ==================== ============== =========
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUES OF REAL PROPERTIES FOR
RDO NO. 53B - MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and 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 CONDOMINIUMS 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.
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
MANILA

DEPARTMENT ORDER NO. 1-89


23 September 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 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 Paranaque, Las Pinas and Muntinlupa, under Revenue District Office 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 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 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 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 PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

D.O. NO. 1-89


BARANGAY: ALABANG Effectivity Date 10-Mar-89
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
CLASSI- 1st REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
AYALA ALABANG MANILA SOUTH ROAD RR 2,000.00
PACIFIC HOMES MANILA SOUTH ROAD RR 1,100.00
TIERRA NUEVA ZAPOTE ALABANG RR 1,200.00
NEW ALABANG 400 RR 800.00
ALL OTHER PROPERTIES GP 250.00

BARANGAY: BULI
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
CLASSI- 1st REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
ALL OTHER PROPERTIES GP 200.00

BARANGAY: CUPANG
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
CLASSI- 1st REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
ALL OTHER PROPERTIES GP 200.00

BARANGAY: PUTATAN
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
CLASSI- 1st REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
ALL OTHER PROPERTIES GP 250.00
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

D.O. NO. 1-89


BARANGAY: SUCAT Effectivity Date 10-Mar-89
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
CLASSI- 1st REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
ALL OTHER PROPERTIES GP 200.00

BARANGAY: TUNASAN
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
CLASSI- 1st REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
ALL OTHER PROPERTIES GP 200.00

BARANGAY: CONDOMINIUMS AND TOWNHOUSES


------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
CLASSI- 1st REV.
CONDO/THOUSE VICINITY FICATION ZV/SQ.M.
------------------------------------------------ ------------------------------------------- ------------------------ --------------------------
BAY HOUSES RC 11,000.00
GARDEN HOMES RC 10,000.00
ALL OTHER TOWNHOUSES/CONDOMINIUMS RC 10,000.00
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
MANILA

DEPARTMENT ORDER NO. 85-87


15 June 1987

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 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 Revenue District Office
No. 34, after a public hearing conducted therein 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, NEIGHBORHOOD 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 PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

D.O. NO. 85-87


BARANGAY: ALABANG Effectivity Date 1-Oct-87
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
AYALA ALABANG MLA SOUTH RD RR 700.00
DONATA ST SAN JOSE SUBD RR 600.00
JOAQUIN CPD RAILROAD RR 300.00
KELLY'S ROAD ESTE HONOR CR 1,200.00
L B COMPOUND NATIONAL ROAD RR 500.00
PACIFIC HOMES MLA SOUTH RD RR 500.00
PUROK V EXT'N SO SUPERHIWAY RR 300.00
PUROK VI B MOLINA ST RR 300.00
PUROK VII C MOLINA ST RR 300.00
SAN JOSE CPD E GATCHES VIL RR 350.00
SITIO BG PAGASA SQUATTER AREA RR 250.00
SITIO MASAGANA SQUATTER AREA RR 250.00
SITIO RIZAL RIZAL VIL RR 350.00
T M RD ALABANG LAGUNA LAKE RR 550.00
TIERRA NUEVA ZAPOTE ALABANG RR 600.00
UP SIDE SUBD ALABANG RAIL ROAD RR 300.00
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

D.O. NO. 85-87


BARANGAY: BAYANAN Effectivity Date 1-Oct-87
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
PLEASANT VIL SO EXPRESSWAY RR 400.00
PUROK I BLK 4 EXPRESSWAY RR 300.00
PUROK II RAILROAD RR 250.00
PUROK III RAILROAD RR 250.00
PUROK IV TAGUIG MUNT RRD RR 250.00
PUROK VI APLAYA LAGUNA LAKE RR 250.00
SUMMIT VIL SO EXPRESSWAY RR 400.00
SUNRISE VIL ALONG RAILROAD RR 250.00

D.O. NO. 85-87


BARANGAY: BULI Effectivity Date 1-Oct-87
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
ALONG LAGUNA LAKE TAGIG MUNT RD RR 400.00
ALONG RAILROAD SQUATTER AREA RR 250.00
BAGONG SILANG W SERVICE RD EX RR 400.00
PUYAT CPD RR 400.00
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

D.O. NO. 85-87


BARANGAY: CUPANG Effectivity Date 1-Oct-87
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
ALABANG HILLS ST BENEDICTINE RR 550.00
ALABANG HILLS SAN JOSE SUBD RR 550.00
ALABANG 400 SAN JOSE SUBD RR 600.00
BF HOMES PH VI ALABANG HILLS RR 450.00
BUNYI CPD LIBERTY HOMES RR 300.00
CABEZAS CPD TAGUIG MUNT RD RR 300.00
CARMINA CPD E SERVICE RD EX RR 350.00
EAST KABULUSAN SO EXPRESSWAY RR 400.00
EMBASSY VIL SO EXPRESSWAY RR 500.00
INTER CITY W SERVICE RD EX RR 550.00
LIBERTY HOMES E SERVICE RD EX RR 350.00
NATIONAL RD BARRIO PROPER RR 550.00
P MALAYAN SUBD ALABANG HILLS RR 550.00
PUROK I TAGUIG MUNT RRD RR 300.00
PUROK V TAGUIG MUNT RRD RR 300.00
SITIO SANTO NINO SQUATTER AREA RR 280.00
TM ROAD LAGUNA LAKE RR 350.00
TUKLAS CPD RAILROAD RR 300.00
WEST KABULUSAN SO EXPRESSWAY RR 400.00
WEST SERVICE RD EXPRESSSWAY RR 600.00

D.O. NO. 85-87


BARANGAY: POBLACION Effectivity Date 1-Oct-87
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
KATIHAN P I II PUROK 1 RR 300.00
PULONG ENG ENG PUROK 9 RR 300.00
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

D.O. NO. 85-87


BARANGAY: PUTATAN Effectivity Date 1-Oct-87
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
ALONG RAILROAD BRUGER SUBD RR 350.00
BRUGER SUBD RAILROAD RR 350.00
CAMELLA HOMES SOLDIER'S HILLS RR 500.00
COUNTRY HOMES LAKEVIEW I RR 550.00
ESPORLAS CPD FREEDOM HILLS RR 300.00
F DE MESA FREEDOM HILLS RR 350.00
FREEDOM HILLS MLA SOUTH ROAD RR 350.00
GONZALES CPD SUMMITVILLE RR 350.00
JPA SUBD MLA SOUTH ROAD RR 450.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 300.00
LAKEVIEW I II MUNT HOMES II RR 350.00
NATIONAL ROAD BESIDE MUN HALL RR 600.00
NATIONAL ROAD J P RIZAL CR 1,000.00
PARK HOMES PH I MLA SOUTH ROAD RR 550.00
PASONG MAKIPOT MUNT CAVITE BDY RR 300.00
SO GREENHEIGHTS AFP MBAI SUBD RR 350.00
SOLDIERS HILLS SO EXPRESSWAY RR 480.00
SORIANO VIL TAGUIG MUNT ROAD RR 350.00
SUMMITVILLE MLA SOUTH ROAD RR 500.00
TABERA CPD RAILROAD RR 350.00
TAGUIG MUNT RD LAGUNA LAKE RR 300.00
UMALI STOLO SUMMITVILLE RR 350.00
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

MUNICIPALITY: MUNTINLUPA
D.O. NO. 85-87
BARANGAY: SUCAT Effectivity Date 1-Oct-87
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
ALONG RAILROAD SUCAT ROAD RR 350.00
BAYVIEW SUBD DONA ROSARIO RR 350.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 350.00
POSADAS VIL SO EXPRESSWAY RR 550.00
S PAGKAKAISA MERALCO STN RR 500.00

D.O. NO. 85-87


BARANGAY: TUNASAN Effectivity Date 1-Oct-87
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------- ---------------------------------------------- ---------------------- -----------------
JPA SUBD MLA SOUTH RD RR 300.00
LODORA VIL MLA SOUTH RD RR 300.00
NATIONAL ROAD PEPSI COMPOUND CR 1,000.00
PITONG GATANG BARRIO PROPER RR 300.00
PLANA CPD MLA SOUTH RD RR 400.00
REGALES CPD MLA SOUTH ROAD RR 300.00
SITIO SALVACION MLA SOUTH RD RR 400.00
SANTO NINO VIL MLA SOUTH RD RR 350.00
SUSANA HEIGHTS SO EXPRESSWAY RR 600.00
TIOSEJO SUBD RODRIGUEZ ST I 350.00
VICTORIA HOMES SUSANA HEIGHTS RR 300.00
VILLA CAROLINA MAKATI GULF COUNT RR 500.00
RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

CERTAIN GUIDELINES IN THE IMPLEMENTATION


OF ZONAL VALUES OF REAL PROPERTIES FOR
RDO NO. 53B - MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)

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

Where in the approved listing of zonal values, no zonal value has been prescribed for a particular
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, exchanges, or other dispositions of real property located in Muntinlupa, Las Pinas,
and Paranaque 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.

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