Page 1 Republic of the Philippines DEPARTMENT OF FINANCE Roxas Boulevard Corner Vito Cruz Street Manila 1004 FEBRUARY 7, 2003 SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN QUEZO CITY UNDER REVENUE DISTRICT OFFICE NO. 39 (SOUTH QUEZON REGION NO. 7 (QUEZON CITY) FOR INTERNAL REVENUE TAX PURPOSES. T O : All Internal Revenue Officers and Others Concerned. different zones or area and determine for internal revenue tax value of the real properties located in each zone or ar competent appraisers both from private and public sectors. By virtue of said authority, the Commissioner of Intern jurisdiction of Revenue District Office No. 39, (South Quezo No. 7 (Quezon City) after public hearing was conducted on Septe purpose. This Order is issued to implement the revised zonal va in computing any internal revenue tax. In case the gross selling price or the market value sho of the provincial or city assessor is higher than the zonal va value shall be used as basis for computing the internal revenue This Order shall take effect immediately. (Signed) JOSE ISIDRO N. CAMACHO Secretary of Finance RECOMMENDED BY: (Signed) GUILLERMO L. PARAYNO, Jr. Commissioner of Internal Revenue DEPARTMENT ORDER NO. 38-03 Section 6 (e) of Republic Act No. 8424, otherwise know of 1997", authorizes the Commissioner of Internal Revenue to div the zonal values of real properties (4th Revision) located in
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN QUEZON CITY UNDER REVENUE DISTRICT OFFICE NO. 39 (SOUTH QUEZON CITY), REVENUE REGION NO. 7 (QUEZON CITY) FOR INTERNAL REVENUE TAX PURPOSES.
T O : All Internal Revenue Officers and Others Concerned.
different zones or area 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
jurisdiction of Revenue District Office No. 39, (South Quezon City), Revenue Region No. 7 (Quezon City) after public hearing was conducted on September 15, 1997 for the purpose. This Order is issued to implement the revised zonal values for land to be used in computing any internal revenue tax.
In case the gross selling price or the market value shown in the schedule of values of the provincial or city assessor is higher than the zonal value established herein, such value shall be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Signed)JOSE ISIDRO N. CAMACHO
Secretary of Finance
RECOMMENDED BY:
(Signed)GUILLERMO L. PARAYNO, Jr.
Commissioner of Internal Revenue
DEPARTMENT ORDER NO. 38-03
Section 6 (e) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997", authorizes the Commissioner of Internal Revenue to divide the Philippines into
the zonal values of real properties (4th Revision) located in Quezon City under the
Page 2
DEFINITION OF TERMS
RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL PORPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.
INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.
AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING, INLAND FISHING, SALT-MAKING AND OTHER AGRICULTURAL USES INCLUDING TIBERLAND AND FOREST LAND.
GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ECT, 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 GL GOVERNMENT LANDCR Commercial Regular GP* GENERAL PURPOSERC Residential Condominium I INDUSTRIALCC Commercial Condominium X INSTITUTIONALCL Cemetery Lot APD AREA FOR PRIORITY DEVELOPMENT A Agricultural PS PARKING SLOT
* Agricultural/raw land not less than 5,000 square meters
AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo LandA2 Riceland Unirrigated A27 Peanut LandA3 Upland A28 Soy beans LandA4 Coco Land A29 Grape vineyardA5 Citrus Land A30 Papper LandA6 Fishpond A31 Mineral LandA7 Swamp A32 Non Metallic mineral LandA8 Nipa Land A33 Coal DepositA9 Cotton Land A34 African Oil Land A10 Cogon A35 Rubber Land A11 Abaca Land A36 Forest Land/Timber LandA12 Orchard A37 Horticultural LandA13 Pineapple Land A38 Salt BedsA14 Banana Land A39 SeashoreA15 Pasture Land A40 ResortA16 Corn Land A41 Sandy/StonyA17 Sugar Land A42 Prawn pondA18 Tobacco land A43 SorghumA19 Cacao A44 Ipil-ipilA20 Lanzones A45 KangkongA21 Durian A46 ZarateA22 Rambutan A47 Vegetable landA23 Mango A48 CoffeeA24 Mangrove A49 Mountainous/Hilly AreasA25 Camote/Cassava A50 Other Agricultural Lands
CODE CLASSIFICATION CODE CLASSIFICATION
Page 3
RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: AURORA Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------A. MABINI GALAS RR 6,200.00 C. DE JULIO GALAS RR 6,200.00 CORDILLERA GALAS RR 6,200.00 DAGUMA GALAS RR 6,200.00 E. RODRIGUEZ GALAS RR 20,300.00
CR 24,000.00 L. CASTILLO GALAS RR 6,200.00 L. JAENA GALAS RR 6,200.00 LIBERATION GALAS RR 6,200.00 LUNDE GALAS RR 6,200.00 LUZON AVENUE GALAS RR 4,500.00 N. PONCE GALAS RR 6,200.00 S. LAKTAW GALAS RR 6,200.00 ALL OTHER STREETS GALAS RR 6,200.00
CR 25,000.00 MOVERS SUBD. RR 3,500.00 NELSONVILLE RR 3,500.00 NORTHVIEW I(FILINVEST) RR 4,500.00 NORTHVIEW II(FILINVEST) RR 4,500.00 PROGRESSIVE VIEW PARK RR 3,500.00 SIERRA MONTE SUBD. RR 3,900.00 SPRING COUNTRY - PORTION RR 3,500.00 SUGAR TOWN SUBD. RR 4,500.00 SUNNY SIDE SUBD RR 4,500.00 VILLA AMOR RR 4,500.00 VISTA REAL CLASSICA II RR 10,500.00 TOWNHOUSE (CCT) RC 20,000.00 CONDOMINIUM RC 25,000.00 CRISSANT COND. BLDG. 27 COMMONWEALTH AVE RC 25,000.00
CC 30,000.00 ALL OTHER STREETS RR 6,000.00
CR 10,000.00
Page 6
RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: BOTOCAN Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------BOTOCAN ROAD CENTRAL RR 14,400.00 GARCIA ST CENTRAL RR 14,400.00 LAUREL ST CENTRAL RR 14,400.00 M. JOCSON CENTRAL RR 14,400.00 MAGSAYSAY CENTRAL RR 14,400.00 MAKADIOS CENTRAL RR 14,400.00 OSMENA ST CENTRAL RR 14,400.00 QUEZON ST CENTRAL RR 14,400.00 ANTIPOLO PROPERTIES, INC. RC 35,000.00 CONDOMINIUM RC 33,000.00
CC 40,000.00 ALL OTHER STREETS RR 14,400.00
CR 16,000.00 TOWNHOUSE (CCT) RC 28,000.00
NOTE: PAJO and ROXAS STS. OF BRGY BOTOCAN ARE DELETED PART OF RD#40-CUBAO PER INDORSEMENT DATED JULY 8, 1999 OF RDO CORAZON C. PANCOG
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RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: CENTRAL Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------EAST AVENUE CENTRAL CR 28,800.00 EDSA CENTRAL CR 60,000.00 KALAYAAN AVENUE CENTRAL CR 20,000.00
CENTRAL RR 14,000.00 MATALINO CENTRAL CR 14,000.00 ALL OTHER STREETS CENTRAL RR 10,000.00
CR 12,000.00 ONE BEDROOM RC 46,155.00 TWO-BEDROOM RC 45,500.00 THE CAPITOL PLAZA COND. MATALINO ST. RC 40,000.00 FIL-ESTATE REALTY CORP-STUDIO RC 45,000.00 MAGINOO COND. RES MAGINOO ST RC 18,000.00 OUR HOME COND. 114 MALAKAS ST RC 40,000.00 THREE BEDROOM RC 45,600.00 ALL OTHER TOWNHOUSE (CCT) RC 28,000.00 ALL OTHER CONDOMINIUM RC 33,000.00
CC 40,000.00
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RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: COMMONWEALTH Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
CR 15,000.00 DOÑA ANGELES SUBD. RR 3,500.00 DONA JOSEFA SUBD RR 5,400.00 DOÑA JUANA-PORTION RR 3,500.00 DONA NARCISA RR 5,400.00 DOÑA NICASIA RR 2,800.00 FILINVEST II - H-3 RR 4,500.00 FORKCHOP SUBD RR 3,500.00 GOMEZVILLE RR 3,500.00 JORDAN ESTATE CORP. RR 3,500.00 LITEX ROAD RR 5,400.00
CR 7,200.00 ST. ROSE SUBD. RR 3,500.00 ALL OTHER STREETS RR 3,500.00
CR 4,000.00 DOÑA NICASIA HOMES II RC 12,000.00 ALL OTHER CONDOMINIUM RC 25,000.00
CC 30,000.00 ALL OTHER TOWNHOUSE (CCT) RC 20,000.00
NOTE: AMLAC SUBD-TRANSFERRED TO BRGY PAYATAS, BF HOMES AND DONA CARMEN ARE DELETED PART OF NOVALICHES PER INDORSEMENT DATED JULY 8, 1999 OF RDO CORAZON C. PANGCOG
Page 9
RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: DAMAYANG LAGI Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------10TH - 12TH ST RR 12,000.00 13TH - 14TH ST RR 12,000.00 BRIGHT HILL RR 12,000.00 BUNKER HILL RR 12,000.00 CALVARY HILL RR 12,000.00 E. RODRIGUEZ SR. RR 25,000.00
CR 35,000.00 FILONELA RR 12,000.00 GREENHILLS RR 12,000.00 LA TRINIDAD RR 12,000.00 LENA HILL RR 12,000.00 MAGDALENA ROLLING HILLS RR 12,000.00 MAGNA HILL RR 12,000.00 PINE HILL RR 12,000.00 SUNRISE HILL RR 12,000.00 TRINITY HILLS RR 12,000.00 TWIN HILL RR 12,000.00 VICTORIA AVENUE 4TH - 8TH STREET RR 14,000.00
9TH - 14TH STREET RR 20,000.00 ALL OTHER STREETS RR 12,000.00
CR 14,000.00 THE GARDEN NIGHTS E. RODRIGUEZ AVE. RC 40,000.00 TIERRA NEW MANILA VILLA- RC 40,000.00 STA. CECILIAALL OTHER CONDOMINIUM RC 33,000.00
CC 40,000.00 ALL OTHER TOWNHOUSE (CCT) RC 28,000.00
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RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: DON MANUEL Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
CR 11,000.00 ACE TOWER I BANAWE ST RC 35,000.00 FVR COND. GURIAYAN ST ARANETA RC 10,000.00 MR. TENG (DEVELOPER) ARANET MR. TENG(DEVELOPER)- RC 35,000.00 AVE. COR BAYANI ST. AVE.COR.BAYANI ST.ALL OTHER CONDOMINIUM RC 33,000.00
CC 40,000.00 ALL OTHER TOWNHOUSE (CCT) RC 28,000.00
Page 12
RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: KALUSUGAN Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------6TH - 18TH ST RR 10,000.00 19TH ST RR 10,000.00 E. RODRIGUEZ SR BLVD CR 35,000.00 RR 25,000.00 FELDA RR 10,000.00 ICASIANA (BROADWAY) RR 10,000.00 ALL OTHER STREETS RR 10,000.00
D.O. NO. 38-03BARANGAY: KRISTONG HARI Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------ALABAMA RR 13,000.00 E. RODRIGUEZ (DONA JUANA) RR 13,000.00 E. RODRIGUEZ SR. BLVD. (ESPANA EXT.) RR 25,000.00
CR 35,000.00 I 27,000.00
J. JIMENEZ E. RODRIGUEZ - CREEK RR 13,000.00 PACIFIC AVENUE (HEMADY) RR 13,000.00 SUNNY SIDE DRIVE RR 13,000.00 SUNRISE DRIVE RR 13,000.00 T. MORATO AVENUE (E. RODRIGUEZ TO CREE RR 24,000.00
CR 36,000.00 ALL OTHER STREETS RR 13,000.00
CR 15,000.00 WEDGEWOOD ESTATE CLIFF SUNNY SIDE DRIVE RC 40,000.00 STO. NIÑO COND. STO. NÑO ST, VILLA ESP RC 40,000.00 CATHEDRAL HEIGHTS E.RODRIGUEZ AVE.Q.C. RC 42,000.00 ALL OTHER TOWNHOUSE (CCT) RC 28,000.00 ALL OTHER CONDOMINIUM RC 33,000.00
CC 40,000.00
Page 14
RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: KRUS NA LIGAS Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------BALUYOT RR 3,500.00 CV FRANCISCO RR 3,500.00 CV FRANCISCO ANNEX RR 3,500.00 HR OCAMPO RR 3,500.00 LT FRANCISCO RR 3,500.00 MANANSALA RR 3,500.00 SALVADOR RR 3,500.00 ALL OTHER STREETS RR 3,500.00
CR 15,000.00 SANTOSA HEIGHTS RC 35,000.00 ST. JOHN CONDOMINIUM 139 SCT. RALLOS ST. RC 30,000.00 8 STOREY CONDOMINIUM 8 SCT. TUAZON RC 30,000.00 EXELSIOR PLAZA I SCT. REYES RC 30,000.00 ALL OTHER TOWNHOUSE (CCT) RC 28,000.00 ALL OTHER CONDOMINIUM RC 33,000.00
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------A. ALBERT RR 16,000.00 A. MELCHOR RR 16,000.00 AURORA BOULEVARD RR 30,000.00
CR 35,000.00 X 28,000.00
AVELINO RR 16,000.00 B. GONZALEZ RR 16,000.00 C. SALVADOR RR 16,000.00 E. ABADA RR 20,000.00 EVANGELISTA RR 16,000.00 G. GONZALES RR 16,000.00 J. BOCOBO (XAVIERVILLE) RR 16,000.00 KATIPUNAN RR 25,000.00
CR 38,000.00 X 25,000.00
GP 25,000.00 LAUREL RR 16,000.00 M. JOCSON RR 16,000.00 M. V. DEL ROSARIO RR 16,000.00 OLD KATIPUNAN CR 25,000.00 P. DELA ROSA RR 16,000.00 R. ALVERO RR 16,000.00 REYES RR 16,000.00 SEVERINO RR 16,000.00 XAVIERVILLE AVE. (CHICO) RR 20,000.00
CR 25,000.00 XAVIERVILLE I & II RR 20,000.00 ALL OTHER STREETS RR 16,000.00
CR 20,000.00 ADITA TOWNHOUSE *CCT RC 30,000.00 BURGUNDY CROWN TOWER KATIPUNAN AVE RC 40,000.00 EAGLE STAR CONDO 25 FABIAN DELA ROSA S RC 35,000.00
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------1ST - 14TH STREET NEW MANILA RR 12,000.00 ACACIA NEW MANILA RR 15,000.00 AURORA BOULEVARD E. RODRIGUEZ - VICTORI RR 30,000.00
CR 35,000.00 BALETE E. RODRIGUEZ - AURO RR 14,000.00
CR 20,000.00 BOUGAINVILLA NEW MANILA RR 12,000.00 BRIGHT HILL NEW MANILA RR 12,000.00 BROADWAY NEW MANILA RR 12,000.00 CAMPANILLA E. RODRIGUEZ - BALETE RR 12,000.00 CANON NEW MANILA RR 12,000.00
Page 18
RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: MARIANA Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------D. HEMADY NEW MANILA RR 14,500.00 D. JUANA RODRIGUEZ NEW MANILA RR 12,000.00 DAMA DE NOCHE NEW MANILA RR 12,000.00 E. RODRIGUEZ E. RODRIGUEZ - VICTO RR 12,000.00 EAST - 4TH - 5TH NEW MANILA RR 12,000.00 GILMORE AVENUE NEW MANILA RR 16,000.00
CR 20,000.00 MADISON NEW MANILA RR 12,000.00 NEW JERSEY NEW MANILA RR 12,000.00 OHIO NEW MANILA RR 12,000.00 PENSYLVANIA NEW MANILA RR 12,000.00 VICTORIA AVENUE NEW MANILA RR 16,000.00 ALL OTHER STREETS RR 12,000.00
CR 14,000.00 ALABAMA CREST ALABAMA ST RC 35,000.00 CLASSICA VICTORIA VICTORIA AVE-11TH RC 55,000.00 ANCHOR TOWNHOUSE 14TH ST. RC 20,000.00 CROWN PLACE TOWNHOUSE 1ST VAL RC 25,000.00 CHATEAU EMERIE 7TH & 8TH ST RC 50,000.00 MANILA CREST I GILMORE ST RC 50,000.00 MANILA CREST II GILMORE ST RC 50,000.00 CHATEAU DE VICTORIA 11TH ST RC 50,000.00 QUEENSGATE 3RD ST RC 60,000.00 THE NEW MANIL AMANSION 14TH ST. RC 25,000.00 MAHOGANY PLACE TOWNHOUSE 45 DOÑA JUANA RODRIG RC 35,000.00 ALL OTHER TOWNHOUSE (CCT) RC 28,000.00 ALL OTHER CONDOMINIUM RC 33,000.00
CC 40,000.00
NOTE: HIBICUS, ILANG-ILANG, LANTANA, MABOLO, MANGA, SAMPAGUITA AND VALLEY ROAD ARE DELETED PER 1ST INDORSEMENT DATED JULY 7, 1999 OF RDO CORAZON C. PANGCOG
Page 19
RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: OBRERO Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
D.O. NO. 38-03BARANGAY: OLD BALARA/MATANDANG BALARA Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------A. ROCOY COMPOUND RR 8,000.00 ALPHA ROAD RR 8,000.00 ALPHA SUBD. RR 6,000.00 BROADCAST CITY RR 10,000.00 CAP HILLS GOLF CLUB RR 12,000.00 CAPITOL BLISS ESTATE I & II RR 10,000.00 CAPITOL HOMES RR 10,000.00 CAPITOL PARK HOMES RR 10,000.00 CELEBRITY SPORTS PLAZA RR 10,000.00 CIUDAD REGINA (MIDRID) RR 10,000.00 COUNTRY VILLA SUBD. RR 11,000.00 DON ANTONIO HEIGHTS ROYALE RR 14,000.00 FERIA CPD RR 6,000.00 FRANCISCO HOMES RR 10,000.00 HOBART REALTY HOMES RR 10,000.00 M. MARCOS AVE. RR 20,000.00
CR 25,000.00 PENTAGON SUBD. RR 10,000.00 SABATER SUBD. RR 6,000.00 STA. MARIA RR 6,000.00 TANDANG SORA RR 10,000.00
RR 19,000.00 TIVOLI GREENS SUBD RR 6,000.00 TIVOLI ROYALE RR 14,000.00 UP MODEL HOMES RR 5,000.00 VISTA REAL CLASSICA RR 10,500.00 VISTA REAL SUBD. EXECUTIVE RR 10,000.00 ALL OTHER STREETS RR 6,000.00
D.O. NO. 38-03BARANGAY: OLD CAPITOL SITE Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
CR 16,000.00 SCT. DE GUIA RR 13,500.00 SCT. DELGADO RR 13,500.00 SCT. LUZANO RR 13,500.00 SCT. MAGBANUA RR 13,500.00 SCT. REYES RR 13,500.00 SOUTH 18TH-22 (G. GARCIA) RR 13,500.00 SOUTH A-AA-B-C RR 13,500.00 TIMOG (SOUTH) RR 32,000.00
CR 40,000.00 ALL OTHER STREETS RR 13,500.00
CR 19,000.00 J.V. WILLIAMS REALTY PANAY AVE. RC 50,000.00 PANDA MANSION RC 28,000.00 ROSEMONT TOWERS 75 PANAY AVE. RC 40,000.00 CRYSTAL MANSION SOUTH 14 SOUTH H.A. Q.C. RC 30,000.00 ALL OTHER TOWNHOUSE (CCT) RC 28,000.00 ALL OTHER CONDOMINIUM RC 33,000.00
CC 40,000.00
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RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: PANSOL Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------AYALA HEIGHTS LOYOLA/DILIMAN RR 30,000.00 KATIPUNAN CR 40,000.00 LA VISTA RR 17,000.00 LOYOLA GRAND VILLAS RR 11,000.00 MANGYAN LA VISTA RR 18,000.00 PANSOL (NHA) RR APD PANSOL PROPER RR 12,000.00 ALL OTHER STREETS RR 12,000.00
D.O. NO. 38-03BARANGAY: PINYAHAN Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------KALAYAAN AVE. CENTRAL RR 14,000.00
CR 20,000.00 KAMIAS CENTRAL RR 15,000.00
CR 18,000.00 MABAIT CENTRAL RR 10,000.00 MABILIS CENTRAL RR 10,000.00 MAGALANG CENTRAL RR 10,000.00 MAGINOO CENTRAL RR 10,000.00 MAKISIG CENTRAL RR 10,000.00 MALAKAS CENTRAL RR 10,000.00
CR 12,000.00 MALIKSI CENTRAL RR 10,000.00 MAPAGBIGAY CENTRAL RR 10,000.00 MAPAGMAHAL CENTRAL RR 10,000.00 MAPANG-AKIT CENTRAL RR 10,000.00 MASIGASIG CENTRAL RR 10,000.00 MATALINO CENTRAL RR 10,000.00 MATAPANG CENTRAL RR 10,000.00 MATAPAT CENTRAL RR 10,000.00 MATATAG CENTRAL RR 10,000.00 MATIISIN CENTRAL RR 10,000.00 MATIMPIIN CENTRAL RR 10,000.00 MATINO CENTRAL RR 10,000.00 MATIPUNO CENTRAL RR 10,000.00 MAUNAWAIN CENTRAL RR 10,000.00 V. LUNA AVE. CENTRAL RR 14,000.00
CENTRAL CR 17,000.00 ALL OTHER STREETS CENTRAL RR 10,000.00
CR 12,000.00 DUBAL TOWNHOUSE MAUNAWAIN RC 30,000.00 DUMLARO & VALDEZ MATATAG RC 40,000.00 PROPHIL DEVT CORP MATATAG RC 35,000.00 VILLAMOR BUILDER MATATAG RC 50,000.00 WHOLE ASIA MAPANG-AKIT RC 50,000.00 ALL OTHER TOWNHOUSE (CCT) RC 28,000.00 ALL OTHER CONDOMINIUM RC 33,000.00
CC 40,000.00
Page 26
RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: ROXAS Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
CR 40,000.00 T. MORATO AVENUE KAMUNING RR 24,000.00
CR 36,000.00 ALL OTHER STREETS RR 13,500.00
CR 15,000.00 LANDSBERGH PLACE T. MORATO AVE RC 45,000.00 MJB BUILDERS CORP T. MORATO AVE RC 45,000.00 PLAZA MARGARITA SCT YBARDOLAZA RC 40,000.00 ALL OTHER CONDOMINIUM RC 33,000.00
CC 40,000.00 ALL OTHER TOWNHOUSE (CCT) RC 28,000.00
BARANGAY: SAN ISIDRO---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
CR 15,000.00 ROSEVILLE TOWNHOUSE 35 SAMAR AVE RC 30,000.00 SENTOSA HEIGHTS 18 SCT BAYURAN RC 45,000.00 VILLA ESPANA ROYALE PANAY AVE. RC 30,000.00 SOUTH TRIANGLE PLAZA SCT ESGUERRA RC 45,000.00 LA INSULA CONDOMINIUM 131 PANAT AVE. RC 45,000.00
CC 55,000.00 PRESIDENT TOWER CONDO RC 35,000.00
CC 45,000.00 CROWN 88 PANAY AVE. RC 35,000.00
CC 40,000.00 FUTURE POINT PLAZA I 112 PANAY AVE. RC 35,000.00
CC 45,000.00 CHANELAY MANSION RC 40,000.00
CC 45,000.00
Page 32
RDO NO. 39 SOUTH QUEZON CITY
D.O. NO. 38-03BARANGAY: SOUTH TRIANGLE (continuation) Effectivity Date 1-March-04---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------ASSET CENTER 80 TIMOG RC 30,000.00
CC 35,000.00 IMPERIAL CENTURY PALACE COND. RC 35,000.00
CC 45,000.00 ALL OTHER TOWNHOUSE (CCT) RC 28,000.00 ALL OTHER CONDOMINIUM RC 33,000.00
CR 40,000.00 TANDANG SORA AVE CAPITOL RR 20,000.00
CR 30,000.00 ALL OTHER STREETS RR 5,800.00 CR 6,700.00 TOWNHOUSE (CCT) RC 20,000.00 CONDOMINIUM RC 25,000.00
CC 30,000.00
BARANGAY: UP VILLAGE---------------------------------------------- --------------------------------- -------------------- --------------------
STREET NAME/ CLASSI- 4TH REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- --------------------------------- -------------------- --------------------MAALINDOG UP VILLAGE - CENTRAL RR 14,000.00 MAAYUSIN UP VILLAGE - CENTRAL RR 14,000.00 MAGINHAWA UP VILLAGE - CENTRAL RR 14,000.00 MAHARLIKA UP VILLAGE - CENTRAL RR 14,000.00 MALINIS UP VILLAGE - CENTRAL RR 14,000.00 MANIGO UP VILLAGE - CENTRAL RR 14,000.00 MARILAG UP VILLAGE - CENTRAL RR 14,000.00 MASAYA UP VILLAGE - CENTRAL RR 14,000.00 MATIWASAY UP VILLAGE - CENTRAL RR 14,000.00 MAYAMAN UP VILLAGE - CENTRAL RR 14,000.00 ALL OTHER STREETS RR 14,000.00
CC 40,000.00 =================== ============== =================
Page 37
RDO NO. 39 SOUTH QUEZON CITY
CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 39 - SOUTH QUEZON CITY
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 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; 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 RMO 2-91.
THE GROUND FLOOR OF A RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND TWENTY (20%) OF THE ESTABLISEHED VALUE SHALL BE ADDED THERETO.
Page 38
RDO NO. 39 SOUTH QUEZON CITY
4. AREA FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIAL HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY, SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.
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 OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES 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 HIGHGER THAN (1). THE FAIRMARKET 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 NOTIRIZED DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCHANGE.
PROVIDED, HOWEVER, THAT THE VALUE OF THE PROEPRTY 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 PROVINCIAL/CITY/MUNICIPAL ASSESSORS, WHICHEVER IS HIGHER.
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Page 39
Republic of the PhilippinesDEPARTMENT OF FINANCE
Manila
March 4, 1996
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN QUEZON CITY UNDER REVENUE DISTRICT OFFICE NO. 39 (SOUTH QUEZON CITY) REVENUE REGION NO. 7 (QUEZON CITY) FOR INTERNAL REVENUE TAX PURPOSES.
T O : All Internal Revenue Officers and Others Concerned.
Section 6 (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 area and determine for internal revenue tax purposes, the fair market value of the real properties located in each zone or area upon consultation with competent appraisers both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties (3rd Revision) located in Quezon City under the jurisdiction of Revenue District Office No. 39, (South Quezon City), Revenue Region No. 7 (Quezon City) after public hearing was conducted on January 15, 1996 for the purpose. This Order is issued to implement the revised zonal values for land to be used in computing any internal revenue tax.
In case the gross selling price or the market value shown in the schedule of values of the provincial or city assessor is higher than the zonal value established herein, such value 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
DEPARTMENT ORDER NO. 58-96
Page 40
DEFINITION OF TERMS
RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.
INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.
AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING, INLAND FISHING, SALT-MAKING AND OTHER AGRICULTURAL USES INCLUDING TIBERLAND AND FOREST LAND.
GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ECT, 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
BARANGAY: BAGONG SILANGAN--------------------------------------------- -------------------------------- ------------------- -----------------
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------- ------------------- -----------------FILINVEST HOMES CAPITOL PHASE II RR 3,500.00 PAYATAS ESTATE CAPITOL RR 2,800.00 ALL OTHER STREETS RR 2,800.00
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------- ------------------- -----------------BOTOCAN ROAD CENTRAL RR 8,000.00 GARCIA ST CENTRAL RR 8,000.00 LAUREL ST CENTRAL RR 8,000.00 M. JOCSON CENTRAL RR 7,500.00 MAGSAYSAY CENTRAL RR 8,000.00 MAKADIOS CENTRAL RR 5,000.00 OSMENA ST CENTRAL RR 8,000.00 QUEZON ST CENTRAL RR 8,000.00 PAJO ST CENTRAL RR 7,000.00 ROXAS ST CENTRAL RR 8,000.00 ALL OTHER STREETS RR 5,000.00
D.O. NO. 58-96BARANGAY: CENTRAL Effectivity Date 7-Aug-96--------------------------------------------- -------------------------------- ------------------- -----------------
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------- ------------------- -----------------EAST AVENUE CENTRAL CR 24,000.00 EDSA CENTRAL CR 30,000.00 KALAYAAN AVENUE CENTRAL CR 11,700.00
CENTRAL RR 9,100.00 ALL OTHER STREETS CENTRAL RR 7,800.00
D.O. NO. 58-96BARANGAY: DAMAYANG LAGI Effectivity Date 7-Aug-96--------------------------------------------- -------------------------------- ------------------- -----------------
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------- ------------------- -----------------10TH - 12TH ST RR 9,000.00 13TH - 14TH ST RR 7,000.00 BRIGHT HILL RR 9,600.00 BUNKER HILL RR 10,000.00 CALVARY HILL RR 10,000.00 E. RODRIGUEZ SR. RR 15,000.00
CR 24,000.00 FILONELA RR 9,000.00 GREENHILLS RR 9,000.00 LA TRINIDAD RR 9,000.00 LENA HILL RR 10,000.00 MAGDALENA ROLLING HILLS RR 10,000.00 MAGNA HILL RR 10,000.00 PINE HILL RR 10,000.00 SUNRISE HILL RR 10,000.00 TRINITY HILLS RR 10,000.00 TWIN HILL RR 10,000.00 VICTORIA AVENUE (4TH - 8TH ST0 RR 10,000.00 VICTORIA AVENUE (9TH - 14TH ST) RR 16,000.00 ALL OTHER STREETS RR 9,000.00
D.O. NO. 58-96BARANGAY: DONA JOSEFA Effectivity Date 7-Aug-96--------------------------------------------- -------------------------------- ------------------- -----------------
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------- ------------------- -----------------A. ALBERT RR 12,000.00 A. MELCHOR RR 12,000.00 AURORA BOULEVARD RR 21,000.00
CR 25,200.00 X 25,200.00
AVELINO RR 12,000.00 B. GONZALEZ RR 12,000.00 C. SALVADOR RR 12,000.00 E. ABADA RR 12,000.00 EVANGELISTA RR 12,000.00 G. GONZALES RR 12,000.00 J. BOCOBO (XAVIERVILLE) RR 12,000.00 KATIPUNAN RR 12,000.00
CR 22,500.00 X 12,000.00
GP 12,000.00 LAUREL RR 12,000.00 M. JOCSON RR 12,000.00 M. V. DEL ROSARIO RR 12,000.00 OLD KATIPUNAN CR 18,000.00 P. DELA ROSA RR 12,000.00 R. ALVERO RR 12,000.00 REYES RR 12,000.00 SEVERINO RR 12,000.00 XAVIERVILLE AVE. (CHICO) RR 15,000.00
CR 18,000.00 XAVIERVILLE I & II RR 12,000.00 ALL OTHER STREETS RR 12,000.00
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------- ------------------- -----------------1ST - 14TH STREET NEW MANILA RR 9,000.00 ACACIA NEW MANILA RR 11,250.00 AURORA BOULEVARD E. RODRIGUEZ - VICTOR RR 15,000.00
CR 25,000.00 BALETE E. RODRIGUEZ - AURO RR 11,000.00
CR 15,000.00 BOUGAINVILLA NEW MANILA RR 9,000.00 BRIGHT HILL NEW MANILA RR 9,000.00 BROADWAY NEW MANILA RR 9,000.00 CAMPANILLA E. RODRIGUEZ - BALETE RR 9,000.00 CANON NEW MANILA RR 9,000.00 D. HEMADY NEW MANILA RR 11,000.00 D. JUANA RODRIGUEZ NEW MANILA RR 9,000.00 DAMA DE NOCHE NEW MANILA RR 9,000.00 E. RODRIGUEZ E. RODRIGUEZ - VICTO RR 9,000.00 EAST - 4TH - 5TH NEW MANILA RR 9,000.00 GILMORE AVENUE NEW MANILA RR 12,000.00
NEW MANILA CR 15,000.00 HIBISCUS NEW MANILA RR 9,000.00 ILANG-ILANG NEW MANILA RR 9,000.00 LANTANA NEW MANILA RR 9,000.00 MABOLO NEW MANILA RR 9,000.00 MADISON NEW MANILA RR 9,000.00 MANGA NEW MANILA RR 9,000.00 NEW JERSEY NEW MANILA RR 9,000.00 OHIO NEW MANILA RR 9,000.00 PENSYLVANIA NEW MANILA RR 9,000.00 SAMPAGUITA NEW MANILA RR 9,000.00 VALLEY ROAD NEW MANILA RR 9,000.00 VICTORIA AVENUE NEW MANILA RR 12,000.00 ALL OTHER STREETS NEW MANILA RR 9,000.00
D.O. NO. 58-96BARANGAY: OLD BALARA/MATANDANG BALARA Effectivity Date 7-Aug-96--------------------------------------------- -------------------------------- ------------------- -----------------
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------- ------------------- -----------------A. ROCOY COMPOUND RR 5,250.00 ALPHA ROAD RR 5,250.00 BROADCAST CITY RR 6,750.00 CAPITOL BLISS RR 6,750.00 CAP HILLS GOLF CLUB RR 9,000.00 CAPITOL HOMES RR 6,750.00 CAPITOL PARK HOMES RR 6,750.00 CELEBRITY SPORTS PLAZA RR 6,000.00 CIUDAD REGINA (MIDRID) RR 6,750.00 COUNTRY VILLA SUBD. RR 7,500.00 DON ANTONIO HEIGHTS ROYALE RR 9,000.00 FERIA CPD RR 4,750.00 FRANCISCO HOMES RR 6,750.00 HOBART REALTY HOMES RR 6,750.00 M. MARCOS AVE. RR 11,500.00
CR 14,500.00 PENTAGON SUBD. RR 6,750.00 SABATER SUBD. RR 4,500.00 STA. MARIA RR 4,500.00 TANDANG SORA RR 6,750.00
D.O. NO. 58-96BARANGAY: OLD CAPITOL SITE Effectivity Date 7-Aug-96--------------------------------------------- -------------------------------- ------------------- -----------------
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------- ------------------- -----------------AYALA HEIGHTS LOYOLA/DILIMAN RR 13,600.00 KATIPUNAN CR 12,000.00 LA VISTA RR 9,000.00 LOYOLA GRAND VILLAS RR 9,000.00 MANGYAN LA VISTA RR 12,000.00 ALL OTHER STREETS RR 9,000.00
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------- ------------------- -----------------KALAYAAN AVE. CENTRAL RR 12,000.00
CENTRAL CR 15,000.00 KAMIAS CENTRAL RR 12,000.00
CENTRAL CR 15,000.00 MABAIT CENTRAL RR 7,700.00 MABILIS CENTRAL RR 7,700.00 MAGALANG CENTRAL RR 7,700.00 MAGINOO CENTRAL RR 7,700.00 MAKISIG CENTRAL RR 7,700.00 MALAKAS CENTRAL RR 7,700.00 MALIKSI CENTRAL RR 7,700.00 MAPAGBIGAY CENTRAL RR 7,700.00 MAPAGMAHAL CENTRAL RR 7,700.00 MAPANG-AKIT CENTRAL RR 7,700.00 MASIGASIG CENTRAL RR 7,700.00 MATALINO CENTRAL RR 7,700.00 MATAPANG CENTRAL RR 7,700.00 MATAPAT CENTRAL RR 7,700.00 MATATAG CENTRAL RR 7,700.00 MATIISIN CENTRAL RR 7,700.00 MATIMPIIN CENTRAL RR 7,700.00 MATINO CENTRAL RR 7,700.00 MATIPUNO CENTRAL RR 7,700.00 MAUNAWAIN CENTRAL RR 7,700.00 V. LUNA AVE. CENTRAL RR 9,800.00
CENTRAL CR 11,200.00 ALL OTHER STREETS CENTRAL RR 7,700.00
CAPITOL CR 12,000.00 TANDANG SORA AVE CAPITOL RR 7,200.00
CAPITOL CR 15,000.00 ALL OTHER STREETS CAPITOL RR 4,800.00 CAPITOL CR 5,600.00 TOWNHOUSE (CCT) RC 20,000.00 CONDOMINIUM RC 25,000.00
CC 30,000.00
BARANGAY: UP VILLAGE--------------------------------------------- -------------------------------- ------------------- -----------------
STREET NAME/ CLASSI- 3RD REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- -------------------------------- ------------------- -----------------MAALINDOG UP VILLAGE - CENTRAL RR 9,000.00 MAAYUSIN UP VILLAGE - CENTRAL RR 9,000.00 MAGINHAWA UP VILLAGE - CENTRAL RR 9,000.00 MAHARLIKA UP VILLAGE - CENTRAL RR 9,000.00 MALINIS UP VILLAGE - CENTRAL RR 9,000.00 MANIGO UP VILLAGE - CENTRAL RR 9,000.00 MARILAG UP VILLAGE - CENTRAL RR 9,000.00 MASAYA UP VILLAGE - CENTRAL RR 9,000.00 MATIWASAY UP VILLAGE - CENTRAL RR 9,000.00 MAYAMAN UP VILLAGE - CENTRAL RR 9,000.00 ALL OTHER STREETS UP VILLAGE - CENTRAL RR 9,000.00
UP VILLAGE - CENTRAL CR 10,800.00 TOWNHOUSE (CCT) RC 20,000.00 CONDOMINIUM RC 25,000.00
CC 30,000.00 =================== ============== ======== =======
Page 64
RDO NO. 39 SOUTH QUEZON CITY
CERTAIN GUIDELINES IN THE IMPLEMENTATIO OF ZONAL VALUATION OF REAL PROPERTIES RDO NO. 39 - SOUTH QUEZON CITY
1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.
WHERE IN APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS OF REAL PROPERTY), NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION, THE ZONAL VALUE PRESCRBIED 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 FRO THE EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED BARANGAY.
4. COMMERCIAL.
ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL BE CONSIDERED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.
5. VALUES OF CONDOMINIUM AND TOWNHOUSES.
IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMI- NIUMS 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 OR A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND 20% OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
Page 65
RDO NO. 39 SOUTH QUEZON CITY
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 CERTI- FIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY, E.G., PRESIDEN- TIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.
7. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONAL VALUES EXTABLISHED 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 SOUTH QUEZON CITY 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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Page 66
Kagawaran ng Pananalapi(DEPARTMENT OF FINANCE)
REPUBLIC OF THE PHILLIPINESDEPARTMENT OF FINANCE
APRIL 5, 1993
Subject: IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES IN SOUTH QUEZON CI CITY UNDER REVENUE DISTRICT OFFICE NO 30-A (SOUTH QUEZON CITY), REVENUE R NO. 4B-1 (QUEZON CITY) 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 th Commissioner of Internal Revenue to divide the Phillippines into different zones or areas and determine for internal revenue tax purposes, the fair market value of the real properties located in each zone or area upon consultation with competent appraisers from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties located in South Quezon City under the jurisdiction of Revenue Distric No. 30- A (South, Quezon City), Revenue Region No. 4B-1 (Quezon City) after a public hearin conducted on December 9, 1992 for the purposes. This Order is issued to implement zonal v for land and improvements in the case of condominiums/townhouses, commercial and industri 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 th Provincial or City Assessors is higher than the zonal value established herein, such values shal be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Sgd.) RAMON DEL ROSARIO Secretary of Finance
RECCOMENDED BY:
(Sgd.) VICTOR A. DEOFERIO, Jr. Deputy Commissioner Officer-in-Charge
DEPARTMENT ORDER NO. 28-93
Page 67
DEFINITION OF TERMS
RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.
INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.
AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING, INLAND FISHING, SALT-MAKING AND OTHER AGRICULTURAL USES INCLUDING TIBERLAND AND FOREST LAND.
GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ECT.
VICINITY - MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR ADJACENT, PROXIMATE, OR CONTIGUOUS TO A STREET BEING LOCATED
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------BANABA QUIRINO 3 RR 3,000.00 BANUYO QUIRINO 3 RR 3,000.00 BATINO QUIRINO 3 RR 3,000.00 DUNGON QUIRINO 3 RR 3,000.00 MOLAVE QUIRINO 3 RR 3,000.00
D.O. NO. 28-93BARANGAY: BAGONG LIPUNAN NG CRAME Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------ CLASSI- 2ND REV.
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------B.SERRANO (SANTOLAN) EDSA - KATIPUNAN RR 4,000.00
CR 5,000.00 APDC.BENITEZ MAKILING CUBAO RR 3,500.00 1ST - 4TH AVENUE RR 2,500.00 J. P. RIZAL RR 4,000.00 MARIPOSA RR 3,000.00 NORTH ROAD RR 3,000.00 P. BERNARDO RR 2,500.00 P. TUAZON RR 4,000.00
CR 6,000.00 PLANAS SITE RR 3,000.00 SOUTH ROAD RR 2,500.00 WEST ROAD RR 2,500.00 ALL OTHER STREETS RR 2,500.00 TOWNHOUSE (CCT) RC 10,000.00 CONDOMINIUM RC 15,000.00
CC 20,000.00
* APD - NO. 17 N - YUJICO LINER & BENITEZ PROPERTIES E - 1ST AVENUE W - SUNRISE DRIVE S - B. SERRANO (SANTOLAN ROAD)
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------AURORA BLVD. QUIRINO CR 12,000.00
QUIRINO X 10,000.00 QUIRINO APD
A. LUNA QUIRINO RR 3,500.00 BUGALLON QUIRINO RR 3,500.00 CAMERINO QUIRINO RR 3,500.00
QUIRINO APDD. SUMAKWEL QUIRINO RR 3,500.00 EVANGELISTA QUIRINO RR 3,500.00 F. CASTILLO QUIRINO RR 3,500.00 FRANCISCO QUIRINO RR 3,500.00 KALANTIAO QUIRINO RR 3,500.00 LAKANDULA QUIRINO RR 3,500.00 M. SALAMAT QUIRINO RR 3,500.00 MALVAR QUIRINO RR 3,500.00 NOVALES QUIRINO RR 3,500.00 R. SOLIMAN QUIRINO RR 3,500.00 ALL OTHER STREETS QUIRINO RR 3,500.00 TOWNHOUSE (CCT) QUIRINO RC 10,000.00 CONDOMINIUM QUIRINO RC 15,000.00
CC 20,000.00
* APD - NO. 35 DIMACULANGAN MAKATI PROJECT 4 N - M. SALAMAT E - A. LEGASPI S - P. TUASON W - LAKANDULA
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------ACROPOLIS SUBDIVISION GREENMEADOWS RR 8,000.00 E. RODRIGUEZ AVE.,JR. MURPHY CR 7,000.00
RR 6,000.00 I 6,000.00
APDINDUSTRIA MURPHY RR 2,000.00
MURPHY CR 4,000.00 MURPHY I 6,000.00 MURPHY GP
J. M. BASA MURPHY RR 1,500.00 MERCURY AVENUE MURPHY I 6,000.00 ALL OTHER STREETS MURPHY RR 1,500.00 TOWNHOUSE (CCT) MURPHY RC 10,000.00 CONDOMINIUM MURPHY RC 15,000.00
CC 20,000.00
* APD - NO. 52 N TO NE - MARIKINA RIVER SE - CONCRETE AGGREGATE PROPERTY S - INDUSTRIA ST W - E. RODRIGUEZ AVE. NW - GENTEX & LOT 23 B-23
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------J. P. RIZAL QUIRINO CR 5,000.00
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------ALL OTHER STREETS CENTRAL RR 2,000.00 TOWNHOUSE (CCT) CENTRAL RC 10,000.00 CONDOMINIUM CENTRAL RC 15,000.00
D.O. NO. 28-93BARANGAY: CENTRAL Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------EDSA CENTRAL CR 10,000.00 EAST AVENUE CENTRAL CR 9,000.00
CENTRAL GLKALAYAAN AVENUE CENTRAL CR 6,000.00
CENTRAL RR 5,000.00 ALL OTHER STREETS CENTRAL RR 5,000.00 TOWNHOUSE (CCT) RC 10,000.00 CONDOMINIUM RC 15,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------ALL STREETS CAPITOL GL
BARANGAY: KRUS NA LIGAS---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
* APD - NO. 21 N - SOUTH PERIPHERAL ROAD E - ROUTE I S - FORM COR. ROUTE I EXTENDING PERPENDICULARLY TO MAGUINHAWA STREET W - MAGUINHAWA ST. EXTENDING TO SOUTH PERIPHERAL ROAD
D.O. NO. 28-93BARANGAY: DAMAYANG LAGI Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------BRIGHT HILL NEW MANILA RR 4,000.00 BUNKER HILL NEW MANILA RR 4,000.00 CALVARY HILL NEW MANILA RR 4,000.00 E. RODRIGUEZ SR. NEW MANILA RR 9,000.00
NEW MANILA CR 13,000.00 NEW MANILA APD
FILONELA NEW MANILA RR 3,500.00 GREENHILLS NEW MANILA RR 3,500.00 LENA HILL NEW MANILA RR 4,000.00 MAGDALENA ROLLING HILLS NEW MANILA RR 4,000.00 MAGNA HILL NEW MANILA RR 4,000.00 PINE HILL NEW MANILA RR 4,000.00
NEW MANILA APDSUNRISE HILL NEW MANILA RR 4,000.00 TRINITY HILLS NEW MANILA RR 4,000.00 TWIN HILL NEW MANILA RR 4,000.00 VICTORIA AVENUE NEW MANILA RR 5,000.00
NEW MANILA APD10TH - 14TH ST. NEW MANILA RR 3,500.00 LA TRINIDAD NEW MANILA RR 3,500.00 ALL OTHER STREETS NEW MANILA RR 3,500.00 TOWNHOUSE (CCT) NEW MANILA RC 10,000.00 CONDOMINIUM NEW MANILA RC 15,000.00
CC 20,000.00
* APD - NO. 10 N - E. RODRIGUEZ SR. BLVD E - VICTORIA AVENUE W - SAN JUAN RIVER S - 10TH STREET
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------D. SILANG QUIRINO RR 3,500.00 DIOQUINO COMPOUND QUIRINO RR 3,500.00 GEN. LIZARDO QUIRINO RR 3,500.00 20TH AVENUE QUIRINO RR 3,500.00 ZOBEL QUIRINO RR 3,500.00 ALL OTHER STREETS QUIRINO RR 3,500.00 TOWNHOUSE (CCT) QUIRINO RC 10,000.00 CONDOMINIUM QUIRINO RC 15,000.00
CC 20,000.00
BARANGAY: DON MANUEL---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------CASTILLO GALAS RR 3,500.00 D. TUASON E RODRIGUEZ - BAYANI RR 3,500.00
D.O. NO. 28-93BARANGAY: DONA JOSEFA Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------AURORA BLVD. QUIRINO 3 RR 10,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------ESCOPA I - ESCOPA IV QUIRINO RR 2,000.00
APD
* APD - NO. 24 N - L. AGUDO NORTHWARD TO PONCE ST. THEN SOUTHWARD TO BURGOS ST THRU AN UNNAMED FOOTPATH (DIRECTLY FRONTING THE MSSD OFFICE ALONG P. BURGOS AND FINALLY, EASTWARD ALONG THE MSSD NORHT PROPERTY LINE UP TO THE QUEZON CITY-MARIKINA BOUNDARY E - QUEZON CITY - MARIKINA BOUNDARY S. P. TUASON ST. HORIZONTALLY EXTENDING TO THE QUEZON CITY-MARI W - J. P. RIZAL STREET
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------N. DOMINGO CUBAO RR 6,000.00
CUBAO CR 8,000.00 HILL TOP CUBAO RR 5,000.00 HORSESHOE DRIVE CUBAO RR 5,000.00 ST. LUKES CUBAO RR 5,000.00 ST. PAUL CUBAO RR 5,000.00 VALENTINA DRIVE CUBAO RR 5,000.00 ALL OTHER STREETS CUBAO RR 5,000.00 TOWNHOUSE (CCT) CUBAO RC 10,000.00 CONDOMINIUM CUBAO RC 15,000.00
* APD - NO. 9 BARANGAY IMELDA KAPILIGAN N - LANDARGUN ST E - KAPILIGAN ST. S - LANTAWAN ST. EXTENDING TO THE COST OF QUIRQYQN ST. & PALANSA ST.; AND GOING WEST TO G. ARANETA AVE. W - G. ARANETA AVENUE
* APD - NO. 25 BARANGAY DONA IMELDA NW - PALANSA ST. NE - G. ARANETA AVE. SE - AURORA BOULEVARD S - SOCIEGO ST. W - SILENCIO ST.
* APD - NO. 19 IMELDA SANTOL NW - RODRIGUEZ SR. BLVD E - SAN JUAN RIVER S - BAYANI ST. (FROM SAN JUAN RIVER TO KAPILIGAN ST. AND FROM G. ARANETA TO QUEZON INSTITUTE PROPERTY LINE); KAPILIGAN (FROM COR. BAYANI ST. TO COR. G. ARANETA AVE.); G. ARANETA (FROM COR KAPILIGAN TO COR. BAYANI ST.) W - QUEZON INSTITUTE PROPERTY LINE
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------AURORA BOULEVARD ROSARIO - EDSA CR 15,000.00 ACACIA CUBAO - NEW MANILA RR 5,000.00 ARIZONA RR 5,000.00 BALETE RR 5,000.00 BOSTON RR 5,000.00 BOUGAINVILLA RR 5,000.00 BROOKLYN RR 5,000.00 CAMPANILLA RR 5,000.00 CANNON ROAD RR 5,000.00 DAMA DE NOCHE RR 5,000.00 EDSA AURORA BLVD - NEW YO CR 15,000.00 E.RODRIGUEZ K8TH - A. BLVD CR 13,000.00
APDHIBISCUS CUBAO RR 4,000.00 ILANG-ILANG CUBAO RR 4,000.00 LANTANA CUBAO RR 4,000.00 LOS ANGELES CUBAO RR 4,000.00 MABOLO CUBAO RR 4,000.00 MANGA CUBAO RR 4,000.00 MANHATTAN CUBAO RR 4,000.00 MONTE DE PIEDAD CUBAO RR 4,000.00 NEW YORK CUBAO RR 7,000.00
CUBAO CR 8,000.00 POINSETTIA CUBAO RR 4,000.00 ROSARIO DRIVE CUBAO RR 4,000.00 SAMPAGUITA CUBAO RR 4,000.00 SPENCER CUBAO RR 4,000.00 SPENCER HEIGHTS CUBAO RR 4,000.00 SCHOOL ROAD CUBAO RR 4,000.00 ST. MICHAEL CUBAO RR 4,000.00 ST. WILLIAM CUBAO RR 4,000.00 VALLEY ROAD CUBAO RR 4,000.00 VANCOUVER CUBAO RR 4,000.00 ALL OTHER STREETS CUBAO RR 4,000.00 TOWNHOUSE (CCT) CUBAO RC 10,000.00 CONDOMINIUM CUBAO RC 15,000.00
CUBAO CC 20,000.00
* APD - NO. 62 & 77 LANTANA IMMACULATE CONCEPCION NE - RODRIGUEZ SR. AVE. SE - ARIZONA ST. SW - LANTAN ST. NW - NEW YORK ST., VANCOUVER
D.O. NO. 28-93BARANGAY: KALUSUGAN Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------E. RODRIGUEZ NEW MANILA CR 6,000.00 E. RODRIGUEZ (ICASIA NEW MANILA RR 5,000.00 E. DELOS SANTOS HOSP NEW MANILA XFELDA NEW MANILA RR 3,000.00 ICASIANA (BROADWAY) NEW MANILA RR 3,000.00 ST, LUKES HOSPITAL NEW MANILA X16TH TO 18TH NEW MANILA RR 3,000.00 TRINITY COLLEGE NEW MANILA XALL OTHER STREETS NEW MANILA RR 3,000.00 TOWNHOUSE (CCT) NEW MANILA RC 10,000.00 CONDOMINIUM NEW MANILA RC 15,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------KAMIAS ROAD KAMIAS RR 6,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------KAMIAS ROAD KAMIAS RR 6,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------AURORA BOULEVARD EDSA - ARAYAT CR 15,000.00 ARAYAT CUBAO RR 4,000.00
D.O. NO. 28-93BARANGAY: KRISTONG HARI Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------ALABAMA NEW MANILA RR 6,000.00 E. RODRIGUEZ (DONA JUANA) RR 6,000.00 E. RODRIGUEZ SR. BLVD. (ESPANA EXT.) RR 6,000.00
CR 15,000.00 I 10,000.00
J. JIMENEZ E. RODRIGUEZ - CREEK RR 6,000.00 PACIFIC AVENUE (HEMADY) NEW MANILA RR 6,000.00
APDSUNRISE DRIVE E. RODRIGUEZ - CREEK RR 6,000.00 SUNNY SIDE DRIVE E. RODRIGUEZ - CREEK RR 6,000.00
E. RODRIGUEZ - CREEK APDT. MORATO AVENUE E. RODRIGUEZ - CREEK RR 9,000.00
E. RODRIGUEZ - CREEK CR 12,000.00 ALL OTHER STREETS E. RODRIGUEZ - CREEK RR 5,000.00 TOWNHOUSE (CCT) E. RODRIGUEZ - CREEK RC 10,000.00 CONDOMINIUM E. RODRIGUEZ - CREEK RC 15,000.00
CC 20,000.00
* APD - NO. 60 N - DILIMAN CREEK E - CHRIST THE KING PROPERTY 7 IMAGINARY LINE EXTENDING M. HEMADY TOWARDS THE CREEK STARTING FROM THE NORTHERN PORTION OF CHRIST THE KING PROPERTY S - SUNNY SIDE DRIVE FROM DONA J. RODRIGUEZ ST, TO RODRIGUEZ AVE. EXTENDING TO CHRIST THE KING PROPERTY.
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------A. ROCES AVENUE GEN. ROXAS RR 5,000.00
GEN. ROXAS CR 8,000.00 GEN. ROXAS APD
DR. LAZCANO GEN. ROXAS RR 5,000.00 MO. IGNACIA (CEBU AVENUE) GEN. ROXAS RR 5,000.00 SCT. CASTOR GEN. ROXAS RR 5,000.00
GEN. ROXAS APDSCT. DE GUIA GEN. ROXAS RR 5,000.00
GEN. ROXAS APDSCT. DELGADO GEN. ROXAS RR 5,000.00 SCT. FUENTEBELLA GEN. ROXAS RR 5,000.00
GEN. ROXAS APDSCT. GANDIA GEN. ROXAS RR 5,000.00 SCT. LIMBAGA GEN. ROXAS RR 5,000.00 SCT. LOZANO GEN. ROXAS RR 5,000.00 SCT. RALLOS GEN. ROXAS RR 5,000.00 SCT. REYES GEN. ROXAS RR 5,000.00 SCT. SANTIAGO GEN. ROXAS RR 5,000.00 SCT. TOBIAS GEN. ROXAS RR 5,000.00 SCT. TUASON GEN. ROXAS RR 5,000.00 TOMAS MORATO GEN. ROXAS RR 9,000.00
GEN. ROXAS CR 11,000.00 SOUTH AVENUE GEN. ROXAS RR 8,000.00
GEN. ROXAS CR 10,000.00 ALL OTHER STREETS GEN. ROXAS RR 5,000.00 TOWNHOUSE (CCT) GEN. ROXAS RC 10,000.00 CONDOMINIUM GEN. ROXAS RC 15,000.00
CC 20,000.00
* APD - NO. 16 ALONG A. ROCES AVENUE N - SCT. CASTOR E - T . MORATO W - SCT. TUASON
MURPHY APDE. RODRIGUEZ JR. AVE. MURPHY CR 6,000.00 ALL OTHER STREETS MURPHY RR 4,000.00 TOWNHOUSE (CCT) MURPHY RC 10,000.00 CONDOMINIUM MURPHY RC 15,000.00
CC 20,000.00
* APD - NO. 47 LIBIS NW - SANTOLAN ROAD E - MARIKINA RIVER SE - UNNAMED CREEK SW - E. RODRIGUEZ AVENUE TO ASTORIA THROUGH ORTIGAS PROPERTY THEN NORTHWARD TO RIVERA ST. UP TO SANTOLAN ROAD.
* APD - NO. 48 SIDE OF 51ST ENGENEERING BRIGADE-LIBIS N - QUEZON CITY/MARIKINA BOUNDARY (UNNAMED CREEK) E - MARIKINA RIVER S - RIVERVIEW DRIVE EXTENSION FROM MARIANA RIVER W - RIVERVIEW DRIVE
LOYOLA/DILIMAN X 13,000.00 ALTA VISTA SUBD. LOYOLA/DILIMAN RR 7,000.00 A. ALBERT LOYOLA/DILIMAN RR 6,000.00 A. MELCHOR LOYOLA/DILIMAN RR 6,000.00 AVELINO LOYOLA/DILIMAN RR 6,000.00 B. GONZALEZ LOYOLA/DILIMAN RR 6,000.00 C. SALVADOR LOYOLA/DILIMAN RR 6,000.00 E. ABADA LOYOLA/DILIMAN RR 6,000.00 G. GONZALES LOYOLA/DILIMAN RR 6,000.00 J. BOCOBO (XAVIERVILLE) LOYOLA/DILIMAN RR 6,000.00 M. V. DEL ROSARIO LOYOLA/DILIMAN RR 6,000.00 M. JOCSON LOYOLA/DILIMAN RR 6,000.00 P. DELA ROSA LOYOLA/DILIMAN RR 6,000.00 R. ALVERO LOYOLA/DILIMAN RR 6,000.00 REYES LOYOLA/DILIMAN RR 6,000.00 SEVERINO LOYOLA/DILIMAN RR 6,000.00 EVANGELISTA LOYOLA/DILIMAN RR 6,000.00 LAUREL LOYOLA/DILIMAN RR 6,000.00 KATIPUNAN LOYOLA/DILIMAN RR 6,000.00
LOYOLA/DILIMAN CR 7,000.00 LOYOLA/DILIMAN X 6,000.00 LOYOLA/DILIMAN GP 1,500.00
OLD KATIPUNAN LOYOLA/DILIMAN CR 6,500.00 XAVIERVILLE AVE. (CHICO) LOYOLA/DILIMAN RR 7,500.00 XAVIERVILLE I & II LOYOLA/DILIMAN RR 6,500.00 XAVIERVILLE III LOYOLA/DILIMAN RR 7,000.00 ALL OTHER STREETS LOYOLA/DILIMAN RR 6,000.00 TOWNHOUSE (CCT) LOYOLA/DILIMAN RC 10,000.00 CONDOMINIUM LOYOLA/DILIMAN RC 15,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------AURORA BOULEVARD QUIRINO CR 12,000.00
QUIRINO I 12,000.00 20TH AVENUE QUIRINO CR 7,000.00
QUIRINO I 7,000.00 ALL OTHER STREETS QUIRINO RR 4,000.00 TOWNHOUSE (CCT) QUIRINO RC 10,000.00 CONDOMINIUM QUIRINO RC 15,000.00
D.O. NO. 28-93BARANGAY: MARIANA Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------AURORA BOULEVARD E. RODRIGUEZ - VICTORI CR 15,000.00 ACACIA NEW MANILA RR 6,000.00 BALETE E. RODRIGUEZ - AURO RR 6,000.00
CR 7,000.00 APD
CAMPANILLA E. RODRIGUEZ - BALETE RR 4,000.00 CANON NEW MANILA RR 5,000.00 BOUGAINVILLA NEW MANILA RR 5,000.00 D. HEMADY NEW MANILA RR 5,000.00 DAMA DE NOCHE NEW MANILA RR 5,000.00 D. JUANA RODRIGUEZ NEW MANILA RR 5,000.00 BRIGHT HILL NEW MANILA RR 5,000.00 BROADWAY NEW MANILA RR 5,000.00 E. RODRIGUEZ E. RODRIGUEZ - VICTO RR 5,000.00
APDEAST - 4TH - 5TH NEW MANILA RR 4,500.00 1ST - 14TH STREET NEW MANILA RR 5,000.00 GILMORE AVENUE NEW MANILA RR 6,000.00
NEW MANILA CR 7,000.00 HIBISCUS NEW MANILA RR 5,000.00 ILANG-ILANG NEW MANILA RR 5,000.00 LANTANA NEW MANILA RR 5,000.00 MABOLO NEW MANILA RR 5,000.00 MADISON NEW MANILA RR 5,000.00 MANGA NEW MANILA RR 5,000.00 NEW JERSEY NEW MANILA RR 5,000.00 OHIO NEW MANILA RR 5,000.00 PENSYLVANIA NEW MANILA RR 5,000.00 SAMPAGUITA NEW MANILA RR 5,000.00 VALLEY ROAD NEW MANILA RR 5,000.00 VICTORIA AVENUE NEW MANILA RR 5,000.00
NEW MANILA APDALL OTHER STREETS NEW MANILA RR 5,000.00 TOWNHOUSE (CCT) NEW MANILA RC 10,000.00 CONDOMINIUM NEW MANILA RC 15,000.00
CC 20,000.00
* APD - NO. 40 MARIANA, BROADWAY 7TH STREET NW - 8TH STREET SW - VICTORIA STREET NE - D. JUANA RODRIGUEZ SE - 6TH STREET
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------AURORA BOULEVARD QUIRINO 4 CR 15,000.00
QUIRINO 4 X 11,000.00 A. LUNA QUIRINO 4 RR 4,500.00 A. NOVALES QUIRINO 4 RR 4,500.00 ACUÑA QUIRINO 4 RR 4,500.00 AGUINALDO QUIRINO 4 RR 4,500.00 ALIMUNDIN QUIRINO 4 RR 4,500.00 CALDERON QUIRINO 4 RR 4,500.00 CAMERINO QUIRINO 4 RR 4,500.00 CASTILLO QUIRINO 4 RR 4,500.00 D. SILANG QUIRINO 4 RR 4,500.00 D. SUMAKWEL QUIRINO 4 RR 4,500.00 DE LEGASPI QUIRINO 4 RR 4,500.00 ELADIA QUIRINO 4 RR 4,500.00 J. BURGOS QUIRINO 4 RR 4,500.00 J. JUGO QUIRINO 4 RR 4,500.00 J. LAUREL QUIRINO 4 RR 4,500.00 J. OCAMPO QUIRINO 4 RR 4,500.00 J. PEREZ QUIRINO 4 RR 4,500.00 J. P. RIZAL QUIRINO 4 RR 5,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------D. SILANG QUIRINO 4 RR 4,500.00 J. P. RIZAL QUIRINO 4 RR 5,000.00
CAPITOL APDBATASAN HILLS CAPITOL RR 4,000.00 B H FILINVEST I & II CAPITOL RR 4,000.00 B H FILINVEST II A-C CAPITOL RR 4,000.00 B H FILINVEST II D-J CAPITOL RR 4,000.00 BROADCAST CITY CAPITOL RR 3,500.00 CAPITOL BLISS CAPITOL RR 4,000.00 CAP HILLS GOLF CLUB CAPITOL RR 4,500.00 CAPITOL HOMES CAPITOL RR 3,000.00 CAPITOL PARK HOMES CAPITOL RR 3,000.00 CELEBRITY SPORTS PLAZA CAPITOL RR 3,000.00 CIUDAD REGINA (MERID CAPITOL RR 3,500.00 COMMONWEALTH AVE. CAPITOL RR 2,500.00 COUNTRY VILLA SUBD. CAPITOL RR 4,500.00 DOLOR ESTATE CAPITOL RR 2,000.00 DON ANTONIO HEIGHTS CAPITOL RR 2,500.00 FILINVEST HEIGHTS I CAPITOL RR 2,500.00 FERIA CPD CAPITOL RR 2,500.00 FRANCISCO HOMES CAPITOL RR 2,500.00 HOBART REALTY HOMES CAPITOL RR 3,000.00 M. MARCOS AVE. CAPITOL RR 6,000.00
D.O. NO. 28-93BARANGAY: PALIGSAHAN Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------A. ROCES GEN. ROXAS RR 5,500.00
GEN. ROXAS CR 6,500.00 MO. IGNACIA (CEBU AVE.) GEN. ROXAS RR 4,000.00
GEN. ROXAS CR 5,000.00 SCT. CASTOR GEN. ROXAS RR 4,000.00 SCT. CHUATOCO GEN. ROXAS RR 4,000.00
GEN. ROXAS CR 6,000.00 SCT. DELGADO GEN. ROXAS RR 4,000.00 SCT. DE GUIA GEN. ROXAS RR 4,000.00 SCT. LUZANO GEN. ROXAS RR 4,000.00 SCT. MAGBANUA GEN. ROXAS RR 4,000.00 SCT. REYES GEN. ROXAS RR 4,000.00 QUEZON AVENUE GEN. ROXAS RR 10,000.00
GEN. ROXAS CR 13,000.00 PANAY AVENUE GEN. ROXAS RR 4,000.00 SOUTH A-AA-B-C GEN. ROXAS RR 4,000.00 SOUTH 18TH-22 (G. GARCIA) GEN. ROXAS RR 4,000.00 TIMOG (SOUTH) GEN. ROXAS RR 10,000.00
GEN. ROXAS CR 12,000.00 ALL OTHER STREETS GEN. ROXAS RR 4,000.00 TOWNHOUSE (CCT) GEN. ROXAS RC 10,000.00 CONDOMINIUM GEN. ROXAS RC 15,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------EDSA CUBAO CR 15,000.00 ERMIN GARCIA CUBAO RR 5,000.00 E. RODRIGUEZ SR. AVE. CUBAO CR 11,000.00 CHICAGO CUBAO RR 4,000.00 DENVER CUBAO RR 4,000.00 DETROIT CUBAO RR 4,000.00 F. MANALO CUBAO RR 4,000.00 J. JIMENEZ CUBAO RR 4,000.00 MARYLAND CUBAO RR 4,000.00 NEW ORLEANS CUBAO RR 4,000.00 NEW YORK CUBAO RR 7,000.00
D.O. NO. 28-93BARANGAY: PINYAHAN Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------KALAYAAN AVE. CENTRAL RR 7,000.00
CENTRAL CR 8,000.00 KAMIAS CENTRAL RR 5,000.00
CENTRAL CR 8,000.00 MABAIT CENTRAL RR 4,500.00 MABILIS CENTRAL RR 4,500.00 MAGALANG CENTRAL RR 4,500.00 MAGINOO CENTRAL RR 4,500.00 MAKISIG CENTRAL RR 4,500.00 MALAKAS CENTRAL RR 4,500.00 MALIKSI CENTRAL RR 4,500.00 MAPAGBIGAY CENTRAL RR 4,500.00 MAPAGMAHAL CENTRAL RR 4,500.00 MAPANGAKIT CENTRAL RR 4,500.00 MASIGASIG CENTRAL RR 4,500.00 MATAPAT CENTRAL RR 4,500.00 MATATAG CENTRAL RR 4,500.00 MATALINO CENTRAL RR 4,500.00 MATAPANG CENTRAL RR 4,500.00 MATINO CENTRAL RR 4,500.00 MATIISIN CENTRAL RR 4,500.00 MATIMPIIN CENTRAL RR 4,500.00 MATIPUNO CENTRAL RR 4,500.00 MAUNAWAIN CENTRAL RR 4,500.00 V. LUNA AVE. CENTRAL RR 5,000.00
CENTRAL CR 6,000.00 ALL OTHER STREETS CENTRAL RR 4,500.00 TOWNHOUSE (CCT) CENTRAL RC 10,000.00 CONDOMINIUM CENTRAL RC 15,000.00
D.O. NO. 28-93BARANGAY: QUIRINO 2-A Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------ CLASSI- 2ND REV.
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------ANONAS QUIRINO 2 RR 5,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------ANONAS QUIRINO 2 RR 5,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------BIGNAY QUIRINO 2 RR 4,000.00 CHICO QUIRINO 2 RR 4,000.00 DURIAN QUIRINO 2 RR 4,000.00 GUYABANO QUIRINO 2 RR 4,000.00 PAJO QUIRINO 2 RR 4,000.00 SINEGUELAS QUIRINO 2 RR 4,000.00 ALL OTHER STREETS QUIRINO 2 RR 4,000.00 TOWNHOUSE (CCT) QUIRINO 2 RC 10,000.00 CONDOMINIUM QUIRINO 2 RC 15,000.00
QUIRINO 2 CC 20,000.00
BARANGAY: QUIRINO 3-A ---------------------------------------------- -------------------------------- ------------------- ------------------ CLASSI- 2ND REV.
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------AURORA BOULEVARD ST. JOSEPH - QUIRINO RR 14,000.00
ST. JOSEPH - QUIRINO CR 15,000.00 ANONAS ST. JOSEPH - QUIRINO RR 5,000.00
ST. JOSEPH - QUIRINO CR 6,000.00 DAPDAP ST. JOSEPH - QUIRINO RR 4,000.00 MOLAVE ST. JOSEPH - QUIRINO RR 4,000.00
ST. JOSEPH - QUIRINO CR 5,000.00 NARRA ST. JOSEPH - QUIRINO RR 4,000.00 TINDALO ST. JOSEPH - QUIRINO RR 4,000.00 ALL OTHER STREETS ST. JOSEPH - QUIRINO RR 4,000.00 TOWNHOUSE (CCT) ST. JOSEPH - QUIRINO RC 10,000.00 CONDOMINIUM ST. JOSEPH - QUIRINO RC 15,000.00
BARANGAY: SAN MARTIN DE PORES ---------------------------------------------- -------------------------------- ------------------- ------------------ CLASSI- 2ND REV.
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------EDSA AURORA BLVD. - P. TUA CR 15,000.00 P. TUASON BLVD. CUBAO CR 6,000.00 AURORA BLVD BENITEZ - EDSA CR 12,000.00 ARAYAT CUBAO RR 4,000.00 BANAHAW CUBAO RR 4,000.00 BENITEZ CUBAO RR 4,000.00
D.O. NO. 28-93BARANGAY: SAN ROQUE Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------ CLASSI- 2ND REV.
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------AURORA BLVD QUIRINO CR 15,000.00
QUIRINO X 9,000.00 BASA CPD QUIRINO RR 4,000.00 CRAME B. LIPUNAN QUIRINO RR 4,000.00 D. SILANG QUIRINO RR 4,000.00 B.SERRANO (SANTOLAN) QUIRINO RR 4,000.00 EAST CRAME QUIRINO RR 4,000.00 1ST TO 6TH CAMARILLA QUIRINO RR 5,000.00 EAST ROAD QUIRINO RR 4,000.00 15TH AVENUE QUIRINO RR 5,000.00
SIKATUNA - CENTRAL CR 7,000.00 MADASALIN SIKATUNA - CENTRAL RR 4,000.00 MAKADIOS SIKATUNA - CENTRAL RR 4,000.00
SIKATUNA - CENTRAL APDMAKAPANGYARIHAN SIKATUNA - CENTRAL RR 4,000.00 MAGINHAWA SIKATUNA - CENTRAL RR 4,000.00 MAHIYAIN SIKATUNA - CENTRAL RR 4,000.00 MALIHIM SIKATUNA - CENTRAL RR 4,000.00 MALINGAP SIKATUNA - CENTRAL RR 4,000.00 MALUMANAY SIKATUNA - CENTRAL RR 4,000.00 MAPAGKUMBABA SIKATUNA - CENTRAL RR 4,000.00 MAPAGSANGGUNI SIKATUNA - CENTRAL RR 4,000.00 MASAMBAHIN SIKATUNA - CENTRAL RR 4,000.00 MASUNURIN SIKATUNA - CENTRAL RR 4,000.00 MATAHIMIK SIKATUNA - CENTRAL RR 4,000.00 MATIPID SIKATUNA - CENTRAL RR 4,000.00 MATINO SIKATUNA - CENTRAL RR 4,000.00 MATIMPIIN SIKATUNA - CENTRAL RR 4,000.00 V. LUNA EXTN. SIKATUNA - CENTRAL RR 4,000.00
SIKATUNA - CENTRAL CR 5,000.00 ALL OTHER STREETS SIKATUNA - CENTRAL RR 4,000.00 TOWNHOUSE (CCT) RC 10,000.00 CONDOMINIUM RC 15,000.00
CC 20,000.00
* APD - NO. 32 ALONG V. LUNA EXTN. N - V. LUNA EXTN. EGS - MALAYA ST. W - MAGINHAWA ST. W - MATAHIMIK ST.
* APD - NO. 32 MAKADIOS, SIKATUNA VILLAGE N - NORTHERN POLICE DIST. HEADQUARTERS E - FROM COR (NPD INTERSECTING MWSS AQUEDUCT (DAANG BAKAL) THROUGH PROPERTY LINE COMMERCIAL BANK SE - BIGNAY ST. FROM COR. ALLEY ON APD'S SOUTHWEST BOUNDARY S - ALLEY FROM COR. BIGNAY ST. THROUGH LOWER MAKADIOS ST. EXTENDING TO MAGINHAWA ST. W - MAGUINHAWA ST.
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------AURORA BLVD CUBAO COMMERCIAL CE CR 35,000.00 EDSA CUBAO CR 35,000.00 CENTRAL AVENUE CUBAO CR 30,000.00 GEN. ARANETA CUBAO CR 35,000.00 GEN. AGUINALDO AVE. AURORA -GEN MCARTHU CR 35,000.00
MC ARTHUR - P. TUASO CR 30,000.00 GEN. MC ARTHUR CUBAO CR 30,000.00 GEN. MALVAR CUBAO COMMERCIAL CE CR 35,000.00 GEN. ROMULO AURORA - MC ARTHUR CR 35,000.00 GEN. SANTOS CUBAO COMMERCIAL CE CR 30,000.00 HARVARD CUBAO RR 6,000.00 5TH TO 14TH AVENUE CUBAO RR 8,000.00 5TH TO 7TH AVENUE CUBAO APD9TH TO 20TH AVENUE CUBAO APDGEN. ROXAS G. ARANETA - G. ROMUL CR 35,000.00 15TH AVENUE TUAZON - SANTOLAN CR 12,000.00
TUAZON - SANTOLAN RR 10,000.00 AURORA BLVD - P. TUAS CR 15,000.00 AURORA BLVD - P. TUAS RR 11,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------20TH AVENUE QUIRINO CR 7,000.00
I 7,000.00 21ST AVENUE RR 3,000.00 P. TUASON CR 7,000.00
RR 5,000.00 CENTURY CPD RR 4,000.00 ALL OTHER STREETS RR 4,000.00 TOWNHOUSE (CCT) RC 10,000.00 CONDOMINIUM RC 15,000.00
* APD - NO. 39 NW, N - KALIRAYA ST. AND AN IMAGINARY LINE (APPROXIMATEDLY 8 TO 10 METERSS) EXTENDING KALIRAYA ST. TOWARD SAN JUAN RIVER E - SAN JUAN RIVER & BOTOCAN TRANSMISSION LINE S - E. RODRIGUEZ BLVD. (JOINING ARANETA AVE. & BOTOCAN TRANSMISSION LINE) ARANETA AVE. ARANETA AVE. (STARTING FROM E. RODRIGUEZ TOWARDS KITANLAD ST.) KITANLAD ST. (JOINING MANUNGAL ST. FROM KITANLAD TO KABIGNAYAN ST.) KABIGNAYAN ST (FROM MANUNGAL ST. TO CORDILLERA ST.) CORDILLERA ST. CONNECTING CALIRAYA ST. & KABIGNAYAN ST.)
D.O. NO. 28-93BARANGAY: TEACHER'S VILLAGE (EAST) Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------MABAIT TEACHER'S VILLAGE - C RR 4,000.00 MADASALIN TEACHER'S VILLAGE - C RR 4,000.00 MAGINHAWA TEACHER'S VILLAGE - C RR 4,000.00 MAGITING TEACHER'S VILLAGE - C RR 4,000.00 MAHIYAIN TEACHER'S VILLAGE - C RR 4,000.00 MAHABAGIN TEACHER'S VILLAGE - C RR 4,000.00 MAALALAHANIN TEACHER'S VILLAGE - C RR 4,000.00 MALINGAP TEACHER'S VILLAGE - C RR 4,000.00 MAPAGKAWANGGAWA TEACHER'S VILLAGE - C RR 4,000.00 MASAMBAHIN TEACHER'S VILLAGE - C RR 4,000.00 MATIMTIMAN TEACHER'S VILLAGE - C RR 4,000.00 ALL OTHER STREETS TEACHER'S VILLAGE - C RR 4,000.00 TOWNHOUSE (CCT) TEACHER'S VILLAGE - C RC 10,000.00 CONDOMINIUM TEACHER'S VILLAGE - C RC 15,000.00
D.O. NO. 28-93BARANGAY: TEACHER'S VILLAGE (WEST) Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------KALAYAAN AVE. TEACHER'S VILLAGE - C RR 4,000.00
TEACHER'S VILLAGE - C CR 6,000.00 MAALALAHANIN TEACHER'S VILLAGE - C RR 4,000.00 MABAIT TEACHER'S VILLAGE - C RR 4,000.00 MAGITING TEACHER'S VILLAGE - C RR 4,000.00 MAHABAGIN TEACHER'S VILLAGE - C RR 4,000.00 MAHIYAIN TEACHER'S VILLAGE - C RR 4,000.00 MALAMIG TEACHER'S VILLAGE - C RR 4,000.00 MALINGAP TEACHER'S VILLAGE - C RR 4,000.00 MALUMANAY TEACHER'S VILLAGE - C RR 4,000.00 MANINGNING TEACHER'S VILLAGE - C RR 4,000.00 MAPAGKAWANGGAWA TEACHER'S VILLAGE - C RR 4,000.00 MASAMBAHIN TEACHER'S VILLAGE - C RR 4,000.00 MATAHIMIK TEACHER'S VILLAGE - C RR 4,000.00 MATIMTIMAN TEACHER'S VILLAGE - C RR 4,000.00 MATINO TEACHER'S VILLAGE - C RR 4,000.00 ALL OTHER STREETS TEACHER'S VILLAGE - C RR 4,000.00 TOWNHOUSE (CCT) TEACHER'S VILLAGE - C RC 10,000.00 CONDOMINIUM TEACHER'S VILLAGE - C RC 15,000.00
BARANGAY: UGONG NORTE ---------------------------------------------- -------------------------------- ------------------- ------------------ CLASSI- 2ND REV.
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------ACROPOLIS SUBD GREENMEADOWS RR 8,500.00
I 8,500.00 ARCADIA CORITHIAN RR 12,000.00 E. RODRIGUEZ JR. AVE. GREENMEADOWS CR 6,000.00
D.O. NO. 28-93BARANGAY: UP VILLAGE Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------
STREET NAME/ CLASSI- 2ND REV.SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
---------------------------------------------- -------------------------------- ------------------- ------------------KALAYAAN AVE. UP VILLAGE - CENTRAL RR 6,000.00
UP VILLAGE - CENTRAL CR 7,000.00 MAALINDOG UP VILLAGE - CENTRAL RR 5,000.00 MAAYUSIN UP VILLAGE - CENTRAL RR 5,000.00 MAGINHAWA UP VILLAGE - CENTRAL RR 5,000.00 MAHARLIKA UP VILLAGE - CENTRAL RR 5,000.00 MAHINHIN UP VILLAGE - CENTRAL RR 5,000.00 MAHUSAY UP VILLAGE - CENTRAL RR 5,000.00 MALAMBING UP VILLAGE - CENTRAL RR 5,000.00 MALAMIG UP VILLAGE - CENTRAL RR 5,000.00 MALUMANAY UP VILLAGE - CENTRAL RR 5,000.00 MALUSOG UP VILLAGE - CENTRAL RR 5,000.00 MANIGO UP VILLAGE - CENTRAL RR 5,000.00 MAPAYAPA UP VILLAGE - CENTRAL RR 5,000.00 MASINSIN UP VILLAGE - CENTRAL RR 5,000.00 MATAHIMIK UP VILLAGE - CENTRAL RR 5,000.00 MATIWASAY UP VILLAGE - CENTRAL RR 5,000.00 MAYAMAN UP VILLAGE - CENTRAL RR 5,000.00 ALL OTHER STREETS UP VILLAGE - CENTRAL RR 5,000.00 TOWNHOUSE (CCT) UP VILLAGE - CENTRAL RC 10,000.00 CONDOMINIUM UP VILLAGE - CENTRAL RC 15,000.00
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------AURORA BLVD NEW MANILA RR 10,000.00
CR 13,000.00 BROADWAY BROADWAY CENTRUM RR 10,000.00
CR 12,000.00 CASTILLAS NEW MANILA RR 5,000.00
CR 6,000.00 N. DOMINGO NEW MANILA RR 7,000.00
CR 8,000.00 VALENCIA NEW MANILA RR 5,000.00
CR 8,000.00 ALL OTHER STREETS RR 5,000.00 TOWNHOUSE (CCT) RC 10,000.00 CONDOMINIUM RC 15,000.00
D.O. NO. 28-93BARANGAY: VILLA MARIA CLARA Effectivity Date 23-Jun-93---------------------------------------------- -------------------------------- ------------------- ------------------ CLASSI- 2ND REV.
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------J. BRACKEN QUIRINO RR 4,000.00 J. P. RIZAL RR 4,000.00
CR 5,000.00 J. OCAMPO RR 4,000.00 KALANTIAW RR 4,000.00 PELAEZ RR 4,000.00 R. MATANDA RR 4,000.00 P. TECSON RR 4,000.00 S. ALVAREZ RR 4,000.00 T. MASCARDO RR 4,000.00 ALL OTHER STREETS RR 4,000.00 TOWNHOUSE (CCT) RC 10,000.00 CONDOMINIUM RC 15,000.00
CC 20,000.00
BARANGAY: WHITE PLAINS ---------------------------------------------- -------------------------------- ------------------- ------------------ CLASSI- 2ND REV.
STREET NAME/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.---------------------------------------------- -------------------------------- ------------------- ------------------KATIPUNAN AVE. MURPHY RR 5,000.00 ALL OTHER STREETS MURPHY RR 5,000.00 TOWNHOUSE (CCT) MURPHY RC 10,000.00 CONDOMINIUM MURPHY RC 15,000.00
CC 20,000.00 =================== ============== ======== =======
CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 39 - SOUTH QUEZON CITY (FORMERLY RDO NO. 30A SOUTH Q.C.)
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 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 ESTABLISEHED VALUE SHALL BE ADDED THERETO.
4. AREA FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIAL HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY, SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.
5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF VALUES OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO DE 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 PROEPRTY 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 THE PROVINCIAL/CITY/MUNICIPAL ASSESSORS, WHICHEVER IS HIGHER.
D-1/wpc
Page 121
Kagawaran ng Pananalapi(DEPARTMENT OF FINANCE)
REPUBLIC OF THE PHILLIPINES
DEPARTMENT OF FINANCE
June 7, 1990
SUBJECT: AMENDEND TO DEPARTMENT ORDER NO. 138-87 DATED DECEMBER 7, 1997 IMPLEMENTING THE REVISED ZONAL VALUES OF REAL PROPERTIES IN SOUTH QUEZON CITY 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, authorize 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 propert located in each zone or area upon consultation with competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has revised the zona of real properties located in South Quezon City, under Revenue District Office No. 30A, R Region 4B1, Quezon City. This Order is issued to implement revised zonal values for land 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 o City Assessors is higher than the zonal value established herein, such values shall be used basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Sgd.) JESUS P. ESTANISLA Secretary of Finance
RECCOMENDED BY:
(Sgd.) JOSE U. ONGCommissioner of Internal Revenue
DEPARTMENT ORDER NO. 44-90
Page 122
DEFINITION OF TERMS
RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.
INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.
AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING, INLAND FISHING, SALT-MAKING AND OTHER AGRICULTURAL USES INCLUDING TIBERLAND AND FOREST LAND.
GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ECT.
VICINITY - MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR ADJACENT, PROXIMATE, OR CONTIGUOUS TO A STREET BEING LOCATED
SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------------- ----------------------------------------- -------------------------- --------------------
SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------------- ----------------------------------------- -------------------------- --------------------
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 CERTI-
FIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY, E.G., PRESIDEN-
TIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY
(NHA), ETC.
7. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF
ASSESSORS.
THE ZONAL VALUES EXTABLISHED 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 CUBAO QUEZON CITY 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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Page 160
Kagawaran ng Pananalapi(DEPARTMENT OF FINANCE)
REPUBLIC OF THE PHILLIPINES
DEPARTMENT OF FINANCE
Subject: IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES IN QUEZON CITY, (RDO NOs. 30 AND 30A NORTH AND SOUTH QUEZON CITY, RESPECTIVELY 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 t 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 zona values of real properties located in Quezon City under Revenue District Office No. 30 and Revenue District Office No. 30-A, North and South, Quezon City, respectively after a public he conducted thereon for the purposes. This Order is issued to implement zonal values for land the zonal values for land and improvements in the case of condominiums in Quezon City as 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 t Provincial or City Assessors is higher than the zonal value established herein, such values shal be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Sgd.) VICENTE R. JAYME Secretary of Finance
RECCOMENDED BY:
(Sgd.) BIENVENIDO A. TAN, Jr. Commissioner
DEPARTMENT ORDER NO. 138-87
Page 161
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.
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