RDO No. 47 - East Makati

NOTICE
RR 8 - MAKATI
RDO NO. 47 - EAST MAKATI
Schedules of Zonal Values per Department Order (DO)

Effectivity Dates
DO No.
Revision
From
To
See Details on
23-12
5th
17-Oct-12
Present
Sheet 6 (DO 23-12)
65-97
4th
13-Jan-98
16-Oct-12
Sheet 5 (DO 65-97)
55-96
3rd
12-Jul-96
12-Jan-98
Sheet 4 (DO 55-96)
135-91
2nd
31-Jul-92
11-Jul-96
Sheet 3 (DO 135-91)
19-90
1st
25-Apr-90
30-Jul-92
Sheet 2 (DO 19-90)
51-87
Initial
9-Jun-87
24-Apr-90
Sheet 1 (DO 51-87)
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
BARANGAY: AYALA CENTER (MAKATI COMMERCIAL CENTER)
---------------------------------------------------------------- -------------------------------------------------- ---------------------CLASSISTREET/SUBDIVISION
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ---------------------EAST DRIVE
CR
HOTEL DRIVE
CR
NORTH DRIVE
CR
POSTAL DRIVE
SOUTH DRIVE
WEST DRIVE
CR
CR
CR
* Ayala Center (Makati Commercial Center) is not a barangay but only a portion of Barangay San Lorenzo (see pages 4
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
BARANGAY: LEGASPI VILLAGE
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ---------------------ABELARDO
ADELANTADO
AGUIRRE
ALVARADO
AMORSOLO ST
AYALA AVENUE
BENAVIDEZ
EDSA - GIL PUYAT
CR
CR
CR
CR
CR
CR
CR
BERNARDEZ
BOLANOS
CASTRO
DELA ROSA
ESPERANZA
CR
CR
CR
CR
CR
ESTEBAN
CR
GALLARDO
GAMBOA
GREENBELT
HERRERA
JIMENEZ
LEGASPI ST
CR
CR
CR
CR
CR
CR
MAKATI AVENUE
MARANAW
NIEVA
PASAY ROAD
PASEO DE ROXAS
PEREA
RADA
CR
CR
CR
CR
CR
CR
CR
RODRIGUEZ
SALCEDO
SORIA
CR
CR
CR
SOTTO
TINDALO
CR
CR
* Legaspi Village is not a barangay but only a portion of Barangay San Lorenzo (see pages 4-5).
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
BARANGAY: SAN LORENZO VILLAGE
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ---------------------ABELARDO
AMORSOLO
APOSTOL
ARGUILLA
BALMORI
BRIONES
EDADES
ESTELA
HERNANDEZ
HIDALGO
JOAQUIN
JUAN LUNA
LIPPAY
MELANTIC
NACPIL
PONCE
ROCHA
SAN LORENZO DRIVE
TAMPINGCO
TOLENTINO
ZARAGOZA
ZIPPER
ZULUETA
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
* San Lorenzo Village is not a barangay but only a portion of Barangay San Lorenzo (see page 5).
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
BARANGAY: SAN LORENZO
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ---------------------EAST DRIVE
AYALA CENTER
CR
HIGHWAY DRIVE
AYALA CENTER
CR
HOTEL DRIVE
AYALA CENTER
CR
MAKATI DRIVE
AYALA CENTER
CR
NORTH DRIVE
AYALA CENTER
CR
OFFICE DRIVE
AYALA CENTER
CR
PARK SQUARE DRIVE
AYALA CENTER
CR
RIZAL DRIVE
AYALA CENTER
CR
SOUTH DRIVE
AYALA CENTER
CR
WEST DRIVE
AYALA CENTER
CR
ALL OTHER STREETS
WITHIN AYALA CENTER
CR
A. ARNAIZ
LEGASPI VILLAGE SIDE

SAN LORENZO VILLAGE SIDE
LEGASPI VILLAGE
LEGASPI VILLAGE
LEGASPI VILLAGE
LEGASPI VILLAGE
LEGASPI VILLAGE
CR
CR
CR
CR
CR
CR
CR
X
VILLAGE
VILLAGE
VILLAGE
VILLAGE
VILLAGE
VILLAGE
CR
CR
CR
CR
CR
ESTEBAN
LEGASPI
LEGASPI
LEGASPI
LEGASPI
LEGASPI
LEGASPI
GALLARDO
GAMBOA
GIL
GREENBELT
JIMENEZ
LEGASPI ST
LEGASPI
LEGASPI
LEGASPI
LEGASPI
LEGASPI
LEGASPI
VILLAGE
VILLAGE
VILLAGE
VILLAGE
VILLAGE
VILLAGE
CR
CR
CR
CR
CR
CR
X
MAKATI AVENUE
NIEVA
ORMAZA
PASEO DE ROXAS
LEGASPI
LEGASPI
LEGASPI
LEGASPI
VILLAGE
VILLAGE
VILLAGE
VILLAGE
PEREA
RADA
LEGASPI VILLAGE
LEGASPI VILLAGE
CR
CR
CR
CR
X
CR
CR
X
RODRIGUEZ
LEGASPI VILLAGE
ADELANTADO
AGUIRRE
AMORSOLO ST
AYALA AVENUE
BENAVIDEZ
BOLANOS
CARLOS PALANCA
CASTRO
DELA ROSA
ESPERANZA
CR
CR
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
BARANGAY: SAN LORENZO (CONTINUATION)
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ---------------------SALCEDO
LEGASPI VILLAGE
SORIA
LEGASPI VILLAGE
LEGASPI VILLAGE
LEGASPI VILLAGE
LEGASPI VILLAGE
WITHIN LEGASPI VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
SAN LORENZO VILLAGE
WITHIN SAN LORENZO VILLAGE
SOTTO
TRASIERRA
V. A. RUFINO
ALL OTHER STREETS
ABELARDO
AMORSOLO
APOSTOL
ARGUILLA
BALMORI
BRIONES
EDADES
ESTELA
HERNANDEZ
HIDALGO
JOAQUIN
JUAN LUNA
LIPPAY
MELANTIC
NACPIL
PONCE
ROCHA
SAN LORENZO DRIVE
TAMPINGCO
TOLENTINO
ZARAGOZA
ZIPPER
ZULUETA
ALL OTHER STREETS
CR
X
CR
CR
CR
CR
CR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
CONDOMINIUMS
---------------------------------------------------------------- -------------------------------------------------- ----------------------------------------------------CLASSICONDOMINIUMS
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ----------------------------------------------------III PASEO DE ROXAS
PASEO DE ROXAS ST
CC
ALEXANDRE HOUSE CONDOMINIUM
ALL SEASONS BUILDING
AMORSOLO ST
AGUIRRE ST
AMORSOLO CONDOMINIUM APARTMENTS
AMORSOLO ST
AMORSOLO MANSION
AMORSOLO - V.A. RUFINO
ASIA TOWER
PASEO DE ROXAS
ASIAN MANSION I
DELA ROSA ST
ASIAN MANSION II
DELA ROSA ST - NIEVA
ASIAN REINSURANCE
GAMBOA/SALCEDO
BASIC PETROLEUM BUILDING
C. PALANCA ST
BSA MANSION
BENAVIDEZ ST
BSA SUITES
C. PALANCA ST
BSA TOWER
LEGASPI ST
CACHO GONZALES CONDOMINIUM
AGUIRRE ST-TRASIERRA ST
PS
CC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
CC
PS
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
* Ownership to ALEXANDRE HOUSE CONDOMINIUM is not a Condominium Certificate of Title (CCT), as justified by the R
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
CONDOMINIUMS (CONTINUATION)
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ----------------------------------------------------CATTLEYA GARDENS
C. PALANCA ST
RC
CATTLEYA I CONDOMINIUM
SALCEDO ST
CENTRUM CONDOMINIUM
CENTURY PLAZA
SALCEDO ST
PEREA ST
CITYLAND III
V.A. RUFINO ST (HERRERA ST)
CONCORDE CONDOMINIUM
SALCEDO ST-BENAVIDEZ ST
CORINTHIAN PLAZA
P. DE ROXAS ST
CRISTINA CONDOMINIUM
LEGASPI ST (HERRERA ST)
CYA LAND
RADA ST
CYPRESS GARDENS
DAO I CONDOMINIUM
SALCEDO ST
DONA ANGELA'S GARDEN
C. PALANCA ST
ELECTRA HOUSE
ESTEBAN ST
ETON PARKVIEW GREENBELT
GAMBOA ST
* CENTRUM (CENTRO) CONDOMINIUM was abandoned, as justified by the RDO.
CC
PS
RC
CC
PS
CC
RC
CC
PS
RC
CC
PS
CC
PS
CC
PS
RC
CC
PS
CC
PS
RC
CC
PS
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ----------------------------------------------------EUROVILLA CONDOMINIUM I
EUROVILLA CONDOMINIUM II
V.A. RUFINO ST
EXCHANGE CORNER AT LEGAZPI BUILDING
V.A. RUFINO-BOLANOS
FEDMAN SUITE CONDOMINIUM
SALCEDO ST
FELIZA BUILDING
V.A. RUFINO
FIRST CAPITAL CONDOMINIUM (FCC)
RADA ST
FIRST MIDLAND
GAMBOA ST
GERVASIA CORP. CENTER
AMORSOLO ST
GREENBELT CHANCELLOR
RADA ST
GREENBELT EXCELSIOR
C. PALANCA ST
GREENBELT MADISON (FERROS)
SALCEDO ST
GREENBELT MANSION
PEREA ST
GREENBELT PARK PLACE
C. PALANCA ST
GREENBELT RADISONS
AGUIRRE ST
RC
CC
PS
RC
CC
PS
CC
PS
RC
CC
PS
CC
PS
CC
PS
CC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
* Ownership to FIRST MIDLAND is not a Condominium Certificate of Title (CCT), as justified by the RDO.
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ----------------------------------------------------JACKSON CONDOMINIUM
KL MOSAIC
GAMBOA ST
LA MAISION RADA CONDOMINIUM
RADA ST
LAZATIN
DELA ROSA ST
LEGASPI APARTMENT
LEGASPI PARK VIEW CONDOMINIUM
AMORSOLO ST
LEGASPI ST
LEGASPI PLACE
ADELANTADO ST
LEGASPI SUITES
SALCEDO ST
LEGASPI TOWER 100
LEGASPI ST
LEGASPI TOWER 200
PASEO DE ROXAS
LPL SUITES GREENBELT
LEGASPI ST
LPL TOWER
LEGASPI ST
LTA CONDOMINIUM
PEREA ST
MAYFAIR MANSION
PEREA ST
CC
RC
CC
PS
RC
CC
PS
CC
PS
CC
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RDO's justifications:
* Ownership to JACKSON CONDOMINIUM is not a Condominium Certificate of Title (CCT).
** LEGASPI APARTMENT is no longer existing
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ----------------------------------------------------MEDICAL PLAZA MAKATI
AMORSOLO ST/DELA ROSA ST
RC
CC
PS
V.A. RUFINO ST-ORMAZA ST (HERR
MEDICAL TOWERS
CC
PS
MGF CHAMPACA
AMORSOLO ST
RC
CC
PS
MIDLAND MANSIONS
ARNAIZ ST- BENAVIDEZ ST
RC
CC
PS
MIRIAM HOUSE
LEGASPI ST
RC
CC
PS
MONTEPINO BUILDING
AMORSOLO ST-GAMBOA
RC
CC
ODC INTERNATIONAL PLAZA CONDOMINIUM
SALCEDO ST
ONE CORPORATE PLAZA
PASEO DE ROXAS
ONE LEGASPI PARK
RADA ST
ONE LEGASPI TOWER (LEGASPI TOWERS)
LEGASPI ST
ONE ROMAN SUITES
A. ARNAIZ
OPL BUILDING
C. PALANCA ST
PS
RC
CC
PS
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ----------------------------------------------------PERLA MANSION
C. PALANCA ST
RC
CC
PS
PRINCE PLAZA I
LEGASPI ST
PRINCE PLAZA II
DELA ROSA ST
RADA REGENCY CONDOMINIUM
RADA ST/DELA ROSA ST
RCI BUILDING
RADA ST
RUFINO PACIFIC TOWERS
AYALA AVE
RYCO BUILDING
AGUIRRE ST
SALUSTIANA D. TY TOWER
PASEO DE ROXAS ST
SENTA MAKATI CONDOMINIUM
LEGASPI ST
SOMERSET MILLENIUM EXEC. RES.
AGUIRRE ST
STATE CONDOMINIUM I
SALCEDO ST
STATE CONDOMINIUM II
AGUIRRE ST (SALCEDO ST)
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
CC
PS
RC
CC
PS
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
PEREA ST
CC
PS
RC
SUNRISE TERRACES APARTMENTS
CC
PS
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ----------------------------------------------------THE BEACON TOWER 1
ROCES TOWER/A. ARNAIZ AVE.
RC
CC
PS
THE BEACON TOWER 2
ARNAIZ TOWER/A. ARNAIZ AVE.
RC
CC
PS
THE BEACON TOWER 3
AMORSOLO TOWER/AMORSOLO ST.
RC
CC
PS
THE BILTMORE CONDOMINIUM
AGUIRRE ST
RC
CC
PS
THE COLONADE RESIDENCES (COLONADE RES.)
LEGASPI ST
RC
CC
PS
THE COLUMNS LEGASPI
A. ARNAIZ AVE-AMORSOLO
THE ENTERPRISE CENTER
AYALA AVE
THE FRABELLA I CONDOMINIUM (FRABELLA I) RADA ST
THE PALISADES CONDOMINIUM
GALLARDO ST
THE RAFFLES RESIDENCES
MAKATI AVE COR A. ARNAIZ
THE RENAISSANCE CONDOMINIUM
SALCEDO ST
THE RESIDENCES AT GREENBELT (TRAG) TOWER
A. ARNAIZ
THE SHANG GRAND TOWER
PEREA ST
RC
CC
PS
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RC
CC
PS
RDO NO. 47
EAST MAKATI
D.O. NO.
Effectivity Date
from
17-Oct-12
VICINITY
FICATION
---------------------------------------------------------------- -------------------------------------------------- ----------------------------------------------------TORRE DE SALCEDO
SALCEDO ST
RC
CC
PS
TROPICAL PALMS BUILDING
DELA ROSA ST-PEREA ST
RC
CC
PS
UNIVERSAL RE CONDOMINIUM
PASEO DE ROXAS ST/PEREA ST
RC
CC
PS
VALUEPOINT EXEC. APARTMENT
SALCEDO ST
RC
CC
PS
VERNIDA CONDOMINIUM
AMORSOLO ST
CC
VERNIDA I BUILDING
AMORSOLO ST
RC
CC
PS
W.W. CONDOMINIUM
AGUIRRE ST
CC
WINDSOR TOWER
LEGASPI ST
CC
ZARAGOSA BUILDING
TRASIERRA-SORIA ST
CC
PS
ZETA II CONDO (ZETA COND.)
SALCEDO ST
ALL OTHER CONDOMINIUMS
ALL OTHER TOWNHOUSES

ONE UNIT OF PARKING SLOT
CC
PS
RC
CC
PS
RC
CC
PS
RDO's justifications:
* VERNIDA CONDOMINIUM is same as VERNIDA I BUILDING.

** W.W. CONDOMINIUM is not existing.
*** Ownership to WINDSOR TOWER is not a Condominium Certificate of Title (CCT).
**** No Townhouses within Barangay San Lorenzo.
***** Parking Slots were given specific values per condominium project.
CC of Vernida I Building was overvalued in the 4th revision, hence, no adjustment in this revision.
RC & CC of ALL OTHER CONDOMINIUMS was previously overvalued.
NOTE: Developer/Owner of Condominium Project built after the effectivity of this revision (5th revision), should reque
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.
=========================================================================
RDO NO. 47
EAST MAKATI
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO No. 47 EAST MAKATI
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 IMPROVEMENT SHALL
BE GIVEN SEPARATE VALUES, i.e.ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET
VALUE PER LATEST TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE
ABSENCE OF ZONAL VALUATION, PROPERTY SHALL BE VALUED PURSUANT TO RAMO 2-91.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED
AS COMMERCIAL AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL
BE ADDED THERETO.
RDO NO. 47
EAST MAKATI
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,
DONORS, 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 DONORS 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 ASSESSOR, WHICHEVER IS HIGHER.
23-2012
Effectivity Date
to
Present
-------------------------------5TH REV.
ZV/SQ.M.
-------------------------------*
*
*
*
*
*
rangay San Lorenzo (see pages 4-5).
23-2012
Effectivity Date
to
Present
-------------------------------5TH REV.
ZV/SQ.M.
--------------------------------
e pages 4-5).
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
23-2012
Effectivity Date
to
Present
-------------------------------5TH REV.
ZV/SQ.M.
-------------------------------*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
(see page 5).
23-2012
Effectivity Date
to
Present
-------------------------------5TH REV.
ZV/SQ.M.
-------------------------------276,250.00
276,250.00
276,250.00
276,250.00
276,250.00
276,250.00
276,250.00
276,250.00
276,250.00
276,250.00
276,250.00
210,000.00
196,000.00
185,000.00
185,000.00
185,000.00
439,000.00
185,000.00
148,000.00
185,000.00
185,000.00
185,000.00
261,250.00
185,000.00
247,500.00
185,000.00
185,000.00
185,000.00
275,000.00
185,000.00
275,000.00
220,000.00
250,000.00
185,000.00
185,000.00
292,500.00
234,000.00
185,000.00
185,000.00
148,000.00
185,000.00
23-2012
Effectivity Date
to
Present
-------------------------------5TH REV.
ZV/SQ.M.
-------------------------------275,000.00
220,000.00
185,000.00
185,000.00
185,000.00
255,000.00
185,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
60,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
23-2012
Effectivity Date
to
Present
------------------------------------------------5TH REV.
ZV/SQ.M.
------------------------------------------------60,000.00
36,000.00
*
57,500.00
34,500.00
48,500.00
58,200.00
34,920.00
48,500.00
58,200.00
34,920.00
74,800.00
89,760.00
53,860.00
52,800.00
63,360.00
38,000.00
70,000.00
84,000.00
50,400.00
60,000.00
36,000.00
67,500.00
40,500.00
67,500.00
81,000.00
48,600.00
67,500.00
81,000.00
48,600.00
60,000.00
72,000.00
43,200.00
48,000.00
57,500.00
34,500.00
f Title (CCT), as justified by the RDO.
23-2012
Effectivity Date
to
Present
------------------------------------------------5TH REV.
ZV/SQ.M.
------------------------------------------------48,000.00
57,500.00
34,500.00
48,000.00
57,500.00
34,500.00
*
51,500.00
61,800.00
37,100.00
48,000.00
52,000.00
31,200.00
48,000.00
28,800.00
76,250.00
45,750.00
48,000.00
50,400.00
30,240.00
57,500.00
34,500.00
49,800.00
59,760.00
35,860.00
51,500.00
30,900.00
48,000.00
57,600.00
34,560.00
56,000.00
63,000.00
37,800.00
80,000.00
90,000.00
54,000.00
23-2012
Effectivity Date
to
Present
------------------------------------------------5TH REV.
ZV/SQ.M.
------------------------------------------------48,000.00
49,800.00
29,900.00
50,000.00
54,780.00
32,870.00
55,000.00
33,000.00
48,000.00
51,500.00
30,900.00
55,000.00
33,000.00
68,000.00
40,800.00
*
48,500.00
29,100.00
80,000.00
90,000.00
54,000.00
80,000.00
90,000.00
54,000.00
80,000.00
90,000.00
54,000.00
51,500.00
57,600.00
34,560.00
80,000.00
90,000.00
54,000.00
80,000.00
90,000.00
54,000.00
justified by the RDO.
23-2012
Effectivity Date
to
Present
------------------------------------------------5TH REV.
ZV/SQ.M.
------------------------------------------------*
80,000.00
90,000.00
54,000.00
68,000.00
74,500.00
44,700.00
54,000.00
32,400.00
**
49,800.00
57,600.00
34,560.00
80,000.00
90,000.00
54,000.00
58,000.00
65,000.00
39,000.00
48,000.00
57,600.00
34,560.00
48,000.00
57,600.00
34,560.00
51,500.00
61,800.00
37,100.00
51,500.00
61,800.00
37,100.00
48,000.00
51,500.00
30,900.00
51,500.00
58,000.00
34,800.00
23-2012
Effectivity Date
to
Present
------------------------------------------------5TH REV.
ZV/SQ.M.
------------------------------------------------55,000.00
66,000.00
39,600.00
51,500.00
30,900.00
48,000.00
50,000.00
30,000.00
50,000.00
55,000.00
33,000.00
48,000.00
50,000.00
30,000.00
48,000.00
50,000.00
30,000.00
50,000.00
55,000.00
33,000.00
53,000.00
31,800.00
72,500.00
87,000.00
52,200.00
51,500.00
61,800.00
37,100.00
48,000.00
53,000.00
31,800.00
52,500.00
57,600.00
34,560.00
23-2012
Effectivity Date
to
Present
------------------------------------------------5TH REV.
ZV/SQ.M.
------------------------------------------------57,600.00
69,120.00
41,480.00
51,500.00
61,800.00
37,100.00
57,600.00
69,120.00
41,480.00
70,000.00
84,000.00
50,400.00
48,000.00
51,500.00
30,900.00
78,750.00
47,250.00
52,500.00
63,000.00
37,800.00
63,000.00
37,800.00
80,000.00
90,000.00
54,000.00
58,000.00
66,000.00
39,600.00
51,500.00
61,800.00
37,100.00
55,800.00
65,000.00
39,000.00
49,800.00
55,000.00
33,000.00
23-2012
Effectivity Date
to
Present
------------------------------------------------5TH REV.
ZV/SQ.M.
------------------------------------------------80,000.00
90,000.00
54,000.00
80,000.00
90,000.00
54,000.00
80,000.00
90,000.00
54,000.00
80,000.00
90,000.00
54,000.00
50,400.00
60,480.00
36,290.00
80,000.00
90,000.00
54,000.00
80,000.00
48,000.00
74,800.00
81,600.00
48,960.00
48,000.00
57,600.00
34,560.00
80,000.00
90,000.00
54,000.00
51,500.00
61,800.00
37,100.00
90,000.00
100,000.00
60,000.00
90,000.00
100,000.00
60,000.00
23-2012
Effectivity Date
to
Present
------------------------------------------------5TH REV.
ZV/SQ.M.
------------------------------------------------51,500.00
61,800.00
37,100.00
60,000.00
72,000.00
43,200.00
58,000.00
63,000.00
37,800.00
48,000.00
51,500.00
30,900.00
*
42,000.00
48,000.00
28,800.00
**
***
48,000.00
28,800.00
51,500.00
30,900.00
42,000.00
48,000.00
28,800.00
****
****
*****
ment in this revision.
ision (5th revision), should request

aluation (TCRPV) being chaired
==================================
O RAMO 2-91.
Republic of the Philippines
DEPARTMENT OF FINANCE
MANILA
DEPARTMENT ORDER NO. 65-97

JUNE 5, 1997
SUBJECT
: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES

IN MAKATI CITY UNDER REVENUE DISTRICT OFFICE NO. 47 (EAST MAKATI),
REVENUE REGION NO. 8 (MAKATI CITY) FOR INTERNAL REVENUE TAX
PURPOSES.
: 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 Makati City under the jurisdiction of Revenue
District Office No. 47 (East Makati), Revenue Region No. 8 (Makati City) after public hearing was conducted
on January 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 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.
(Original Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(Original Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS:
RESIDENTIAL
LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL
LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.
Page32
INDUSTRIAL
DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.
AGRICULTURAL
DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN,

SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING,
INLAND FISHING, SALT-MAKING, AND OTHER AGRICULTURAL
USES INCLUDING TIMBERLAND AND FOREST LAND.
GENERAL PURPOSE
RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS

POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL,
INDUSTRIAL, INSTITUTIONAL, ETC. 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:
CODE
RR
CR
RC
CC
CLASSIFICATION
Residential Regular
Commercial Regular
Residential Condominium
Commercial Condominium
AGRICULTURAL LANDS
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
A12
A13
A14
A15
A16
A17
A18
A19
A20
A21
A22
A23
A24
Riceland Irrigated
Riceland Unirrigated
Upland
Coco Land
Citrus Land
Fishpond
Swamp
Nipa Land
Cotton Land
Cogon
Abaca Land
Orchard
Pineapple Land
Banana Land
Pasture Land
Corn Land
Sugar Land
Tobacco Land
Cacao
Lanzones
Durian
Rambutan
Mango
Mangrove
A26
A27
A28
A29
A30
A31
A32
A33
A34
A35
A36
A37
A38
A39
A40
A41
A42
A43
A44
A45
A46
A47
A48
A49
Bamboo Land
Peanut Land
Soy beans Land
Grape vineyard
Pepper Land
Mineral Land
Non Metallic mineral Land
Coal Deposit
African Oil Land
Rubber Land
Forest Land/Timber Land
Horticultural Land
Salt Beds
Seashore
Resort
Sandy/Stony
Prawn pond
Sorghum
Ipil-ipil
Kangkong
Zarate
Vegetable Land
Coffee
Mountainous / Hilly Areas
Page33
CODE
GL
GP
I
X
APD
CLASSIFICATION
Government Land
General Purposes
Industrial
Institutional
Area for Priority Development
A25 Camote/Cassava
RDO NO. 47
A50 Other Agricultural Lands

-oOo-
EAST MAKATI
D.O. NO.
65-97
Effectivity Date
from
to
13-Jan-98
16-Oct-12

----------------------------------------------- ------------------------------------ ---------------------- ------------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------------------- ------------------------------------ ---------------------- ------------------------------ABELARDO
CR
142,000.00
ADELANTADO
CR
142,000.00
AGUIRRE
CR
142,000.00
ALVARADO
CR
142,000.00
AMORSOLO ST
CR
142,000.00
AYALA AVENUE
EDSA - GIL PUYAT
CR
325,000.00
BENAVIDEZ
CR
142,000.00
BERNARDEZ
CR
142,000.00
BOLANOS
CR
142,000.00
CASTRO
CR
142,000.00
DELA ROSA
CR
220,000.00
ESPERANZA
CR
142,000.00
ESTEBAN
CR
220,000.00
GALLARDO
CR
142,000.00
GAMBOA
CR
142,000.00
GREENBELT
CR
250,000.00
HERRERA
CR
220,000.00
JIMENEZ
CR
142,000.00
LEGASPI ST
CR
250,000.00
MAKATI AVENUE
CR
200,000.00
MARANAW
CR
142,000.00
NIEVA
CR
142,000.00
PASAY ROAD
CR
165,000.00
PASEO DE ROXAS
CR
260,000.00
PEREA
CR
142,000.00
RADA
CR
142,000.00
RODRIGUEZ
CR
142,000.00
SALCEDO
CR
250,000.00
SORIA
CR
142,000.00
SOTTO
CR
142,000.00
TINDALO
CR
142,000.00
D.O. NO.
65-97
Effectivity Date
Page34
RDO NO. 47
EAST MAKATI
from
to
13-Jan-98
16-Oct-12

----------------------------------------------- ------------------------------------ ---------------------- ------------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------------------- ------------------------------------ ---------------------- ------------------------------ABELARDO
RR
40,000.00
AMORSOLO
RR
40,000.00
APOSTOL
RR
40,000.00
ARGUILLA
RR
40,000.00
BALMORI
RR
40,000.00
BRIONES
RR
40,000.00
EDADES
RR
40,000.00
ESTELA
RR
40,000.00
HERNANDEZ
RR
40,000.00
HIDALGO
RR
40,000.00
JOAQUIN
RR
40,000.00
JUAN LUNA
RR
40,000.00
LIPPAY
RR
40,000.00
MELANTIC
RR
40,000.00
NACPIL
RR
40,000.00
PONCE
RR
40,000.00
ROCHA
RR
40,000.00
SAN LORENZO DRIVE
RR
40,000.00
TAMPINGCO
RR
40,000.00
TOLENTINO
RR
40,000.00
ZARAGOZA
RR
40,000.00
ZIPPER
RR
40,000.00
ZULUETA
RR
40,000.00
BARANGAY: AYALA CENTER (MAKATI COMMERCIAL CENTER)

----------------------------------------------- ------------------------------------ ---------------------- ------------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------------------- ------------------------------------ ---------------------- ------------------------------EAST DRIVE
CR
230,000.00
NORTH DRIVE
CR
230,000.00
HOTEL DRIVE
CR
230,000.00
POSTAL DRIVE
CR
230,000.00
SOUTH DRIVE
CR
230,000.00
WEST DRIVE
CR
230,000.00
D.O. NO.
Page35
65-97
RDO NO. 47
EAST MAKATI
Effectivity Date
from
to
13-Jan-98
16-Oct-12
CONDOMINIUMS & TOWNHOUSES

----------------------------------------------- ------------------------------------ ---------------------- ------------------------------CLASSI4TH REV.
VICINITY
FICATION
ZV/SQ.M.
----------------------------------------------- ------------------------------------ ---------------------- ------------------------------AMOROSOLO CONDOMINIUM
Amorsolo Street
CC
42,000.00
ALEXANDRE HOUSE CONDOMINIUMAmorsolo Street
CC
42,000.00
ASIA TOWER
Paseo de Roxas
CC
68,000.00
ASIAN MANSION
Dela, Rosa St
CC
48,000.00
CACHO GONZALES CONDOMINIUM Aguirre Street
CC
48,000.00
CATTLEYA CONDOMINIUM
Salcedo Street
CC
48,000.00
CENTRUM CONDOMINIUM
Salcedo Street
CC
42,000.00
CITYLAND III
Herrera Street
CC
42,000.00
COLONADE RES.
Legaspi St
CC
42,000.00
CONCORDE COND.
Salcedo Street
CC
42,000.00
CORINTHIAN PLAZA
P. De Roxas St
CC
68,000.00
CRISTINA COND.
Herrera Street
CC
42,000.00
CYPRESS GARDEN
Herrera Street
CC
41,500.00
EUROVILLA COND.
Herrera Street
CC
41,500.00
FEDMAN SUITE COND.
Salcedo Street
CC
41,500.00
FIRST MIDLAND
Gamboa Street
CC
41,500.00
FRABELLA I
Rada St
CC
68,000.00
GREENBELT MANSION
Perea Street
CC
48,000.00
JACKSON COND.
CC
53,000.00
LEGASPI APARTMENT
Amorsolo St
CC
41,500.00
LEGASPI PARK VIEW
Legaspi Street
CC
41,500.00
LEGASPI TOWERS
Legaspi Street
CC
41,500.00
MAYFAIR MANSION
Perea Street
CC
41,500.00
MEDICAL TOWERS
Herrera Street
CC
41,500.00
PERLA MANSION
C. Palanca Street
CC
48,000.00
PRINCE PLAZA I
Legaspi St.
CC
48,000.00
PRINCE PLAZA II
Dela Rosa Street
CC
48,000.00
RUFINO PACIFIC TOWERS
Ayala Ave
CC
68,000.00
Salcedo Street
CC
63,000.00
SUNRISE TERRACE
Perea Street
CC
41,500.00
VERNIDA I
Amorsolo St
CC
48,000.00
VERNIDA COND.
Amorsolo Street
CC
41,500.00
W.W. COND.
Aguirre Street
CC
41,500.00
WINDSOR TOWER
Legaspi Street
CC
41,500.00
ZETA COND.
Salcedo Street
CC
41,500.00
ALL OTHER CONDOMINIUMS/
CC/RC
53,000.00
TOWNHOUSES
'NOTE: ONE UNIT OF PARKING SLOT
=
P 250,000.00
==================== =============== ========== ==============
Page36
RDO NO. 47
EAST MAKATI
RDO NO. 47 - EAST MAKATI
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 IMPROVEMENT SHALL BE GIVEN
SEPARATE VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST
TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY
SHALL BE VALUED PURSUANT TO RAMO 2-91.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL
AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
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 (HLRB). IF IT IS UTILIZED FOR SOCIALIZED HOUSING, IT
Page37
RDO NO. 47
EAST MAKATI
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 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 DISPOSITONS 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 PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
Page38
Page39
velopment
Page40
Page41
Page42
P 250,000.00
Page43
OPERTY.
RTICULAR
SSIFICATION
ANGAY OF
L PROPERTY
AL PROPERTY
AY/ZONE,
F ZONAL
ROPERTY
OMMERCIAL
AS SUCH BY THE
HOUSING, IT
Page44
DENTIAL
UED AS AN
REVENUE TAXES
STAMP
DED, THAT THE
LUES OF
SS SELLING
ME OF SALE
TATE AND
IONER OF
HE SCHEDULE
Page45
Republic of the Philippines
MANILA

MARCH 21, 1996
SUBJECT
: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES

IN THE CITY OF MAKATI UNDER REVENUE DISTRICT OFFICE NO. 47 (EAST
MAKATI), REVENUE REGION NO. 8 (MAKATI CITY) FOR INTERNAL REVENUE
TAX PURPOSES.
: All Internal Revenue Officers and Others Concerned.
Section 16(e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes
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 City of Makati under the jurisdiction of Revenue
District Office No. 47 (East Makati), Revenue Region No. 8 (Makati City) after public hearing was conducted
on January 8, 1996 for the purpose. This Order is issued to implement the revised zonal values for land
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.
(Original Signed)
ROBERTO F. DE OCAMPO
RECOMMENDED BY:
(Original Signed)
LIWAYWAY VINZONS-CHATO
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
Page46
AND OTHER AGRICULTURAL USES INCLUDING TIMBERLAND AND FOREST LAND.

GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS POTENTIAL
FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL,
ETC. MUST NOT BE LESS THAN 5,000 SQUARE METERS.
VICINITY - MEANS AN AREA, LOCALLY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR, ADJACENT,
PROXIMATE OR CONTIGOUS TO A STREET BEING LOCATED.
RR - RESIDENTIAL REGULAR
RC - RESIDENTIAL CONDOMINIUM
CR - COMMERCIAL REGULAR
CC - COMMERCIAL CONDOMINIUM
I - INDUSTRIAL
X - INSTITUTIONAL
GL - GOVERNMENT LAND
GP - GENERAL PURPOSE
APD - AREA FOR PRIORITY DEVELOPMENT
A - AGRICULTURAL
RDO NO. 47
EAST MAKATI
D.O. NO.
55-96
Effectivity Date
from
to
12-Jul-96
12-Jan-98

----------------------------------------------- ------------------------------------ ----------------------- -------------------CLASSI3RD REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------------------- ------------------------------------ ----------------------- -------------------ABELARDO
CR
120,000.00
ADELANTADO
CR
120,000.00
AGUIRRE
CR
120,000.00
ALVARADO
CR
120,000.00
AMORSOLO ST
CR
120,000.00
AYALA AVENUE
EDSA - GIL PUYAT
CR
250,000.00
BENAVIDEZ
CR
120,000.00
BERNARDEZ
CR
120,000.00
BOLANOS
CR
120,000.00
CASTRO
CR
120,000.00
DELA ROSA
CR
220,000.00
ESPERANZA
CR
120,000.00
ESTEBAN
CR
220,000.00
GALLARDO
CR
120,000.00
GAMBOA
CR
120,000.00
GREENBELT
CR
250,000.00
Page47
RDO NO. 47
EAST MAKATI
HERRERA
JIMENEZ
LEGASPI ST
MAKATI AVENUE
MARANAW
NIEVA
PASAY ROAD
PASEO DE ROXAS
PEREA
RADA
RODRIGUEZ
SALCEDO
SORIA
SOTTO
TINDALO
CR
CR
CR
CR
CR
CR
CR
CR
CR
CR
CR
CR
CR
CR
CR
D.O. NO.
200,000.00
120,000.00
250,000.00
200,000.00
120,000.00
120,000.00
120,000.00
200,000.00
120,000.00
120,000.00
120,000.00
250,000.00
120,000.00
120,000.00
120,000.00
55-96
Effectivity Date
from
to
12-Jul-96
12-Jan-98

----------------------------------------------- ------------------------------------ ----------------------- -------------------CLASSI3RD REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------------------- ------------------------------------ ----------------------- -------------------ABELARDO
RR
40,000.00
AMORSOLO
RR
40,000.00
ANTONIO ARNAIZ AVE
CR
60,000.00
APOSTOL
RR
40,000.00
ARGUILLA
RR
40,000.00
BALMORI
RR
40,000.00
BRIONES
RR
40,000.00
EDADES
RR
40,000.00
ESTRELLA
RR
40,000.00
HERNANDEZ
RR
40,000.00
HIDALGO
RR
40,000.00
JOAQUIN
RR
40,000.00
JUAN LUNA
RR
40,000.00
LIPPAY
RR
40,000.00
MELANTIO
RR
40,000.00
NACPIL
RR
40,000.00
PONCE
RR
40,000.00
ROCHA
RR
40,000.00
SAN LORENZO DRIVE
RR
40,000.00
TAMPINCO
RR
40,000.00
TOLENTINO
RR
40,000.00
ZARAGOZA
RR
40,000.00
ZIPPER
RR
40,000.00
ZULUETA
RR
40,000.00
Page48
RDO NO. 47
EAST MAKATI
BARANGAY: MAKATI COMMERCIAL CENTER

----------------------------------------------- ------------------------------------ ----------------------- -------------------CLASSI3RD REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------------------- ------------------------------------ ----------------------- -------------------EAST DRIVE
CR
220,000.00
NORTH DRIVE
CR
220,000.00
HOTEL DRIVE
CR
220,000.00
POSTAL DRIVE
CR
220,000.00
SOUTH DRIVE
CR
220,000.00
WEST DRIVE
CR
220,000.00
D.O. NO.
55-96
Effectivity Date
from
to
12-Jul-96
12-Jan-98

----------------------------------------------- ------------------------------------ ----------------------- -------------------CLASSI3RD REV.
VICINITY
FICATION
ZV/SQ.M.
----------------------------------------------- ------------------------------------ ----------------------- -------------------AMORSOLO CONDOMINIUM
AMORSOLO STREET
CC
40,000.00
ALEXANDRE HOUSE CONDOMINIUMAMORSOLO STREET
CC
40,000.00
ASIA TOWER
PASEO DE ROXAS
CC
65,000.00
ASIAN MANSION
DELA ROSA ST
CC
45,000.00
CACHO GONZALES CONDOMINIUM AGUIRRE STREET
CC
45,000.00
CATTLEYA CONDOMINIUM
SALCEDO STREET
CC
45,000.00
CENTRUM CONDOMINIUM
SALCEDO STREET
CC
40,000.00
CITYLAND III
HERRERA STREET
CC
40,000.00
COLONADE RES.
LEGASPI ST
CC
40,000.00
SALCEDO STREET
CC
40,000.00
CORINTHIAN PLAZA
P. DE ROXAS ST
CC
65,000.00
HERRERA STREET
CC
40,000.00
CYPRESS GARDEN
HERRERA STREET
CC
40,000.00
EUROVILLA CONDOMINIUM
HERRERA STREET
CC
40,000.00
SALCEDO STREET
CC
40,000.00
FIRST MIDLAND
GAMBOA STREET
CC
40,000.00
FRABELLA I
RADA ST
CC
65,000.00
GREENBELT MANSION
PEREA STREET
CC
45,000.00
JACKSON CONDOMINIUM
CC
50,000.00
LEGASPI APARTMENT
AMORSOLO STREET
CC
40,000.00
LEGASPI PARK VIEW
LEGASPI STREET
CC
40,000.00
LEGASPI TOWERS
LEGASPI STREET
CC
40,000.00
MAYFAIR MANSION
PEREA STREET
CC
40,000.00
MEDICAL TOWERS
HERRERA STREET
CC
40,000.00
PERLA MANSION
C. PALANCA STREET
CC
45,000.00
PRINCE PLAZA I
LEGASPI ST
CC
45,000.00
PRINCE PLAZA II
DELA ROSA STREET
CC
45,000.00
Page49
RDO NO. 47
EAST MAKATI
RUFINO PACIFIC TOWER

SUNRISE TERRACE
VERNIDA I
VERNIDA CONDOMINIUM
W.W. CONDOMINIUM
WINDSOR TOWER
ZETA CONDOMINIUM
ALL OTHER CONDOMINIUMS/
TOWNHOUSES
====================
AYALA AVE
SALCEDO STREET
PEREA STREET
AMORSOLO ST
AMORSOLO STREET
AGUIRRE STREET
LEGASPI STREET
SALCEDO STREET
CC
CC
CC
CC
CC
CC
CC
CC
CC/RC
=============== =========
65,000.00
60,000.00
40,000.00
45,000.00
40,000.00
40,000.00
40,000.00
40,000.00
50,000.00
========

OF ZONAL VALUATION OF REAL PROPERTIES
1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.
WHERE IN APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS
CLASSIFICATIONS OF REAL PROPERTY), NO VALUE HAS BEEN PRESCRIBED
FOR A PARTICULAR CLASSIFICATION, THE ZONAL VALUE PRESCRIBED FOR
THE SAME CLASS OF REAL PROPERTY LOCATED IN THE ADJACENT BARANGAY
OF SIMILAR CONDITIONS SHALL BE USED.
2. NO PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.
IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION
OF LAND HAS BEEN EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY
SITUATED PROPERTY IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS,
SHALL BE USED.
3. DIVISION OF BARANGAY.
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO
(2) OR MORE BARANGAYS, THE ZONAL VALUES PRESCRIBED FOR THE EXISTING
BARANGAY SHALL BE USED FOR THE NEWLY CREATED BARANGAY.
4. COMMERCIAL.
ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN
A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL"
SHALL BE CONSIDERED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.
5. VALUES OF CONDOMINIUM AND TOWNHOUSES.
IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS
AND TOWNHOUSES, THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE
BUILDING SHALL BE TREATED AS ONE, IF THE TITLE IS A CCT OR CONDOMINIUM
Page50
RDO NO. 47
EAST MAKATI
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.

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
SHALL BE TAXED AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE,
IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES GIVEN HEREIN
ESTABLISHED.
PROVIDED, HOWEVER, THAT THE VALUE OF THE PROPERTY TO BE USED IN
COMPUTING ALL INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR MARKET
VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (I.E.,
ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE
OF VALUES OF THE PROVINCIAL OR CITY ASSESSORS, WHICHEVER IS HIGHER.
Page51
REPUBLIC OF THE PHILIIPINES

MANILA
June 25, 1991
SUBJECT:
IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN EAST MAKATI

(RDO#32) AND WEST MAKATI (RD#32A) UNDER REVENUE REGION 4B-2, MAKATI, METRO
MANILA FOR INTERNAL REVENUE TAX PURPOSES.
TO
ALL INTERNAL REVENUE OFFICERS AND OTHERS CONCERNED.

SECTION 16(E) OF THE TAX CODE AS AMENDED BY PRESIDENTIAL DECREE NO. 1994, AUTHORIZES
THE COMMISSIONER OF INTERNAL REVENUE TO DIVIDE THE PHILIPPINES INTO DIFFERENT ZONES OR AREAS
AND DETERMINE FOR INTERNAL REVENUE TAX PURPOSES, THE FAIR MARKET VALUE OF THE REAL PROPERTIES
LOCATED IN EACH ZONE OR AREA UPON CONSULTATION WITH COMPETENT APPRAISERS.
BY VIRTUE OF SAID AUTHORITY, THE COMMISISIONER OF INTERNAL REVENUE HAS DETERMINED THE
ZONAL VALUES OF REAL PROPERTIES LOCATED IN THE MUNICIPALITY OF MAKATI UNDER THE JURISDICTION
OF REVENUE DISTRICT OFFICE NOS. 32 (EAST MAKATI) AND 32A(WEST MAKATI), REVENUE REGION NO. 4B-2,
MAKATI, METRO MANILA, AFTER A PUBLIC HEARING WAS CONDUCTED ON NOVEMBER 12, 1990 FOR THE
PURPOSE. THIS ORDER IS ISSUED TO IMPLEMENT ZONAL VALUES FOR LAND AND IMPROVEMENTS IN THE CASE
OF CONDOMINIUMS/TOWNHOUSES, COMMERCIAL AND INDUTRIAL BUILDING AS SHOWN IN ANNEX "A" HEREOF
TO BE USED AS BASIS FOR COMPUTING THE 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)
JESUS P. ESTANISLAO
RECOMMENDED BY:
(SIGNED)
JOSE U. ONG
DEFINITION OF TERMS
RESIDENTIAL
LAND/BUILDING DEVOTED TO HABITATION.
COMMERCIAL

INDUSTRIAL
AGRICULTURAL
DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE,

CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING,
DAIRYING, INLAND FISHING, SALT-MAKING AND OTHER AGRICULTURAL
USES INCLUDING TIMBERLAND AND FOREST LAND.
GENERAL PURPOSE
RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

WHICH HAS POTENTIAL FOR DEVELOPMENT INTO
RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL,
Page52
ETC.
VICINITY
MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

ABOUT NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A
STREET BEING LOCATED.
CODE
CLASSIFICATION
CODE
CLASSIFICATION
RR
RC
CR
CC
A
Residential Regular
Residential Condominium
Commercial Regular
Commercial Condominium
Agricultural
I
X
GL
GP
APD
Industrial
Institutional
Governmenrt Land
General Purpose
Area for Priority
Development
RDO NO. 32-A - MAKATI WEST

D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96
BARANGAY: BANGKAL
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------ALEJANDRINO
RR
6,000.00
APOLINARIO
RR
6,000.00
CAPT. M. REYES
RR
6,000.00
CAPT. M. REYES
CR
6,500.00
EDSA
CR
20,000.00
EVANGELISTA
RR
6,000.00
GEN. A. BELARMINO
RR
6,000.00
GEN. A. BONIFACIO
RR
6,000.00
GEN. A. LIM
RR
6,000.00
GEN. A. LUNA
RR
6,000.00
GEN. CAILLES
RR
6,000.00
GEN. CAILLES
CR
6,500.00
GEN. DEL PILAR
RR
6,000.00
GEN. E. MACABULOS
RR
6,000.00
GEN. G. DEL PILAR
RR
6,000.00
GEN. J. LACUNA
RR
6,000.00
GEN. N. CAPINPIN
RR
6,000.00
GEN. M. HIZON
RR
6,000.00
GEN. M. TINIO
RR
6,000.00
GEN. MALVAR
RR
6,000.00
GEN. MASCARDO
RR
6,000.00
GEN. O MOJICA
RR
6,000.00
GEN. P. GARCIA
RR
6,000.00
GEN. S. ESTRELLA
RR
6,000.00
GEN. U. LUKBAN
RR
6,000.00
NATIVIDAD
RR
6,000.00
PAREDES AVENUE
RR
6,000.00
PAREDES AVENUE
CR
6,500.00
RODRIGUEZ
RR
6,000.00
SANTOS
RR
6,000.00
SOUTH SUPERHIGHWAY
CR
15,000.00
ZAMORA
RR
6,000.00
ALL CONDOMINIUMS, TOWNHOUSES,
COMMERCIAL & INDUSTRIAL BLDGS
CC/RC
20,000.00
Page53

D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96
BARANGAY: DASMARINAS VILLAGE

-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------AMORSOLO
RR
13,000.00
CABALLERO
RR
13,000.00
CALUMPANG
RR
13,000.00
CAMPANILLA
RR
13,000.00
CARISSA
RR
13,000.00
CYPRESS
RR
13,000.00
DASMARINAS AVENUE
RR
13,000.00
GLADIOLA
RR
13,000.00
GLORIOSA
RR
13,000.00
GRANADA
RR
13,000.00
KALACHUCHI
RR
13,000.00
KALAMANSI
RR
13,000.00
KALUMBANG
RR
13,000.00
KAMIAS
RR
13,000.00
KASOY
RR
13,000.00
MABOLO
RR
13,000.00
MACOPA
RR
13,000.00
MAGNOLIA
RR
13,000.00
MAHOGANY ROAD
RR
13,000.00
MILFLORES
RR
13,000.00
PALM AVENUE
RR
13,000.00
PALOMARIA
RR
13,000.00
PARAISO
RR
13,000.00
PARAISO AVENUE
RR
13,000.00
PASONG TAMO EXTENSION
CR
20,000.00
ROMELO
RR
13,000.00
SAGU
RR
13,000.00
SAMPAGUITA
RR
13,000.00
SANTAN
RR
13,000.00
SINEGUELAS
RR
13,000.00
TAMARIND
RR
13,000.00
YULO PLAZA TOWNHOUSE
PASONG TAMO
CC
20,000.00

D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96

-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
Page54
-------------------------------------------------------ABELARDO
ADELANTADO
AGUIRRE
ALVARADO
AMORSOLO
AYALA AVENUE
BENAVIDEZ
BOLANOS
CASTRO
DE LA ROSA
ESPERANZA
ESTEBAN
GALLARDO
GAMBOA
GIL
HERRERA
JIMENEZ
LEGASPI
NIEVA
ORMAZA
PASEO DE ROXAS
PASONG TAMO
PEREA
RADA
RODRIGUEZ
SALCEDO
SORIA
SOTTO
AMORSOLO CONDOMINIUM
CACHO GONZALES CONDOMINIUM
CATTLEYA CONDODIMINIUM
CENTRUM CONDOMINIUM
CITYLAND CONDOMINIUM
CYPRESS CONDOMINIUM
EPM TOURS CONDOMINIUM
FIRST MIDLAND
------------------------------------ ----------------------- -----------------------------CR

25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
CR
25,000.00
AMORSOLO STREET
CC
20,000.00
AMORSOLO STREET
CC
20,000.00
AGUIRRE STREET
CC
30,000.00
SALCEDO STREET
CC
30,000.00
SALCEDO STREET
CC
20,000.00
HERRERA STREET
CC
20,000.00
SALCEDO STREET
CC
20,000.00
HERRERA STREET
CC
20,000.00
HERRERA STREET
CC
20,000.00
HERRERA STREET
CC
20,000.00
CC
20,000.00
SALCEDO STREET
CC
20,000.00
GAMBOA STREET
CC
20,000.00

D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96
BARANGAY: LEGASPI VILLAGE (CONTINUATION)

-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------LEGASPI PARK VIEW
LEGASPI STREET
CC
20,000.00
LEGASPI TOWERS
LEGASPI STREET
CC
20,000.00
MAYFAIR MANSION
PEREA STREET
CC
20,000.00
MEDICAL TOWERS
HERRERA STREET
CC
20,000.00
PACIFIC BANK CONDOMINIUM
CC
20,000.00
PRINCE PLAZA CONDOMINIUM
DELA ROSA STREET
CC
20,000.00
STATE CONDOMINIUM
SALCEDO STREET
CC
20,000.00
SUNRISE TERRACE
PEREA STREET
CC
20,000.00
Page55
VERNIDA CONDOMINIUM
W.W. CONDOMINIUM
WINDSOR TOWER
ZETA CONDOMINIUM
ASIAN MANSION CONDOMINIUM
PRINCE PLAZA
VERNIDA I
LTA BLDG. (OFFICE CONDOMINIUM)
GREENBELT MANSION
MAKATI CINEMA
KING'S COURT CONDOMINIUM
COMM'L AND IND'L BLDGS.
AMORSOLO STREET
AGUIRRE STREET
LEGASPI STREET
SALCEDO STREET
DELA ROSA STREET
GREENBELT
PEREA STREET
PASONG TAMO
PASONG TAMO EXTENSION
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
CC
25,000.00
20,000.00
20,000.00
20,000.00
30,000.00
40,000.00
30,000.00
30,000.00
30,000.00
20,000.00
20,000.00
CC/RC
30,000.00

D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96
BARANGAY: MAGALLANES VILLAGE

-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------BEGONIA
RR
10,000.00
ENCARNACION
RR
10,000.00
HOMONHON
RR
10,000.00
HUMABON
RR
10,000.00
LAPU-LAPU AVENUE
RR
10,000.00
LIMASAWA
RR
10,000.00
MACTAN
RR
10,000.00
MAGALLANES AVENUE
RR
10,000.00
MAGALLANES CIRCLE
RR
10,000.00
MAGDALENA AVENUE
RR
10,000.00
MARGARITA
RR
10,000.00
PASONG TAMO
CR
20,000.00
ROSARIO
RR
10,000.00
SAN ANTONIO
RR
10,000.00
SAN CARLOS
RR
10,000.00
SAN FELIPE
RR
10,000.00
SAN GERONIMO
RR
10,000.00
SAN GREGORIO
RR
10,000.00
SAN MARTIN
RR
10,000.00
SAN PABLO
RR
10,000.00
SOCORRO
RR
10,000.00
SANTA ANA
RR
10,000.00
SANTA ROSA
RR
10,000.00
TRINIDAD
RR
10,000.00
VICTORIA
RR
10,000.00
GALLERIA DE MAGALLANES
CC
30,000.00
RC
25,000.00
CC/RC
25,000.00
Page56
D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96
BARANGAY: PALANAN
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------AMPERE
RR
6,000.00
ARARO
RR
6,000.00
ARELLANO AVENUE
RR
6,000.00
BATANGAS
RR
6,000.00
BAUTISTA
RR
6,000.00
BERMEO
RR
6,000.00
BIGASAN
RR
6,000.00
BOYLE
RR
6,000.00
CALATAGAN
RR
6,000.00
CAMALIG
RR
6,000.00
CASINO
RR
6,000.00
CUENCA
RR
6,000.00
CURRIE
RR
6,000.00
DAYAP
RR
6,000.00
DIAN
RR
6,000.00
DIESEL
RR
6,000.00
DORANGO
RR
6,000.00
EMILIA
RR
6,000.00
ENRIQUE
RR
6,000.00
ENTHOVEN
RR
6,000.00
FAHRENHEIT
RR
6,000.00
FILMORE
RR
6,000.00
FILMORE BUENDIA
CR
6,500.00
FLORIDA
RR
6,000.00
GUERNICA
RR
6,000.00
HILARIO
RR
6,000.00
IBARRA
RR
6,000.00
JAVA
RR
6,000.00
LAREDO
RR
6,000.00
MADRAS
RR
6,000.00
MAKILING
RR
6,000.00
MARCONI
RR
6,000.00
MATANZAS
RR
6,000.00
NEGROS
RR
6,000.00
OLIVARES
RR
6,000.00
PUERTO RICO
RR
6,000.00
PUERTO RICO
APD*
QUIRINAL
RR
6,000.00
QUIRINAL
APD*
SENATOR GIL PUYAT
CR
20,000.00
COMM'L & IND'L BLDGS
CC/RC
20,000.00
*APD:
N =ARELLANO STREET
E =OLIVARES STREET
S =CASINO STREET
W =BAUTISTA STREET

D.O. NO.
Page57
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96
BARANGAY: ARNAIZ P. DEL PILAR NORTH

-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------ANTONIO
RR
6,000.00
BERMEO
RR
6,000.00
CUENCA
RR
6,000.00
DAYAP
RR
6,000.00
DE LA ROSA
CR
20,000.00
E. JACINTO
RR
6,000.00
E. RAMOS
RR
6,000.00
FACUNDO
RR
6,000.00
HERNANDO
RR
6,000.00
HOOVER
RR
6,000.00
J. VICTOR
RR
6,000.00
JAVIER
RR
6,000.00
M. OCAMPO
RR
6,000.00
MCKINLEY
RR
6,000.00
MEDINA
RR
6,000.00
PASONG TAMO
CR
20,000.00
PIO DEL PILAR
CR
10,000.00
PIO DEL PILAR
RR
6,000.00
ROOSEVELT
RR
6,000.00
SANTILLAN
RR
6,000.00
SENATOR GIL PUYAT
CR
20,000.00
TINDALO
CR
20,000.00
VILLAR
RR
6,000.00
WASHINGTON
RR
6,000.00
WILSON
RR
6,000.00
SEN GIL PUYAT AVENUE
CC
30,000.00
CONDOMINIUMS/TOWNHOUSES,
CC/RC
30,000.00
COMMERCIAL AND INDUSTRIAL BUILDI SEN GIL PUYAT AVENUE
OTHER CONDOMINIUMS/TOWNHOUSES,
COMMERCIAL AND INDUSTRIAL
CC/RC
20,000.00
BUILDINGS

D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96
BARANGAY: ARNAIZ P. DEL PILAR SOUTH

-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------ARGUELLES
RR
6,000.00
BATANGAS
RR
6,000.00
CAPT. APOLINARIO
RR
6,000.00
CAPT. M. REYES
RR
6,000.00
CAPT. M. REYES
CR
6,500.00
CUANGCO
RR
6,000.00
DALLAS
RR
6,000.00
MERRY CALON
RR
6,000.00
PAREDES AVENUE
RR
6,000.00
Page58
VALDERAMA
COMM'L & IND'L BLDGS.
SOUTH SUPERHIGHWAY
RR
CC
6,000.00
20,000.00
CC/RC
20,000.00

D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96
BARANGAY: SAN ANTONIO VILLAGE

-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------AKLE
RR
8,000.00
ANUBING
RR
8,000.00
ARANGA
RR
8,000.00
ARARO
RR
8,000.00
BAGTIKAN
RR
8,000.00
BAKAWAN
RR
8,000.00
BANUYO
RR
8,000.00
BATIKULIN
RR
8,000.00
CALANTAS
RR
8,000.00
CAMACHILE
RR
8,000.00
CAONG
RR
8,000.00
CATMON
RR
8,000.00
DAO
RR
8,000.00
DITA
RR
8,000.00
DONGON
RR
8,000.00
ESTRELLA AVENUE
RR
8,000.00
KAMAGONG
RR
8,000.00
LAWAAN
RR
8,000.00
LUMBAYAO
RR
8,000.00
LUMBAYAO
APD*
MALUGAY
RR
8,000.00
MAYAPIS
RR
8,000.00
PASONG TAMO
CR
20,000.00
SAMPALOC
RR
8,000.00
CR
20,000.00
SOUTH SUPERHIGHWAY
CR
15,000.00
ST. PAUL
RR
8,000.00
TEKA
RR
8,000.00
TALISAY
RR
8,000.00
TANGUILE
RR
8,000.00
YAKAL
RR
8,000.00
SARMIENTO CONDOMINIUM
YAKAL STREET
CC
20,000.00
SUNSHINE CONDOMINIUM
KAMAGONG STREET
CC
20,000.00
TOWNHOUSE IPM HOMES I
ST. PAUL STREET
CC
20,000.00
SKYLAND PLAZA
CC
30,000.00
CONDOMINIUMS/TOWNHOUSES,
COMM'L & IND'L BUILDINGS
CC/RC
30,000.00
OTHER CONDOMINIUMS/TOWNHOUSES,
COMMERCIAL AND INDUSTRIAL
BUILDINGS
CC/RC
20,000.00
*APD:
NE = LUMBAYAO STREET
Page59
SE = ST. PAUL STREET

SW = MAYAPIS STREET
NW = SAMPALOC STREET

D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96
BARANGAY: SAN ISIDRO

-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------A PIO DEL PILAR
CR
10,000.00
ARAGON
RR
6,500.00
ARSONVEL
RR
6,500.00
BATANGAS
RR
6,500.00
SEN. GIL PUYAT
CR
20,000.00
BELL
RR
6,500.00
BEN HARRISON
RR
6,500.00
BOBROCK
RR
6,500.00
BOLIVIA
RR
6,500.00
BERNEO
RR
6,500.00
BERNEO
APD*
CAPT M REYES
RR
6,500.00
CAPT M REYES
CR
7,000.00
COPERNICUS
RR
6,500.00
DALTON
RR
6,500.00
DIAN
RR
6,500.00
EINSTEINO
RR
6,500.00
EVANGELISTA
RR
6,500.00
FARADAY
RR
6,500.00
FORD
RR
6,500.00
GALVANI
RR
6,500.00
GRANDEL
RR
6,500.00
GUATEMALA
RR
6,500.00
HAYES
RR
6,500.00
HONDURAS
RR
6,500.00
MARCONI
RR
6,500.00
MORSE
RR
6,500.00
NEWTON
RR
6,500.00
NOBEL
RR
6,500.00
PASTEUR
RR
6,500.00
ROCHEFELLER
RR
6,500.00
SAN ANTONIO
RR
6,500.00
SENATOR GIL PUYAT
CR
20,000.00
SOUTH SUPERHIGHWAY
CR
20,000.00
URUGUAY
RR
6,500.00
VANBUREN
RR
6,500.00
VOLTA
RR
6,500.00
ZANZIBAR
APD*
FINLANDIA HOUSE
CC
20,000.00
CC/RC
20,000.00
*APD:
N = URUGUAY STREET
E = ARTHUR STREET TO BUANGUINO PASSING THRU HONDURAS
Page60
S = HARRISON STREET
W = BATANGAS STREET

D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96

-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------ABELARDO
RR
10,000.00
AMORSOLO
RR
10,000.00
ANTONIO S ARNAIZ ROAD
CR
30,000.00
APOSTOL
RR
10,000.00
ARQUILLA
RR
10,000.00
BALMORI
RR
10,000.00
BRIONES
RR
10,000.00
EDADES
RR
10,000.00
ESTELLA
RR
10,000.00
HERNANDEZ
RR
10,000.00
HIDALGO
RR
10,000.00
JOAQUIN
RR
10,000.00
JUAN LUNA
RR
10,000.00
LIPPAY
RR
10,000.00
MALANTIO
RR
10,000.00
NAKPIL
RR
10,000.00
SEN GIL PUYAT
CR
25,000.00
AMORSOLO-DON BOSCO EDS
PASONG TAMO
CR
25,000.00
PONCE
RR
10,000.00
ROCHA
RR
10,000.00
SAN LORENZO DRIVE
RR
10,000.00
TAMPINGCO
RR
10,000.00
TOLENTINO
RR
10,000.00
ZARAGOZA
RR
10,000.00
ZIPPER
RR
10,000.00
JACKSON CONDOMINIUM
PASAY ROAD
CC
20,000.00
ALL CONDOMINIUMS,TOWNHOUSES,
COMM'L AND IND'L BLDGS
CC/RC
25,000.00

D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96
BARANGAY: MAKATI COMMERCIAL CENTER

-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------EDSA
CR
50,000.00
EAST DRIVE
CR
50,000.00
GREENBELT DRIVE
CR
50,000.00
NORTH DRIVE
CR
50,000.00
Page61
NORTH WEST MALL

POSTAL DRIVE
SOUTH DRIVE
SOUTH EAST DRIVE
WEST DRIVE
CR
CR
CR
CR
CR
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
CC/RC
70,000.00

D.O. NO.
135-91
Effectivity Date
from
to
31-Jul-92
11-Jul-96
BARANGAY: CONDOMINIUMS
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
-------------------------------------------------------- ------------------------------------ ----------------------- -----------------------------AMORSOLO CONDOMINIUM
AMORSOLO ST, LEGASPI
CC
20,000.00
CC
20,000.00
ASIAN MANSION CONDOMINIUM
DELA ROSA ST, LEGASPI
CC
30,000.00
CACHO GONZALES CONFOMINIUM
AGUIRRE ST, LEGASPI
CC
30,000.00
CATTLEY CONDOMINIUM
SALCEDO ST, LEGASPI
CC
30,000.00
CENTRUM CONDOMINIUM
SALCEDO ST, LEGASPI
CC
20,000.00
HERRERA ST, LEGASPI
CC
20,000.00
S S-HIWAY, P DEL PILAR
CC
20,000.00
SEN PUYAT, P DEL PILAR
CC
30,000.00
SALCEDO ST, LEGASPI
CC
20,000.00
HERRERA COR LEGASPI
CC
20,000.00
CYPRESS CONDODOMINIUM
HERRERA ST, LEGASPI
CC
20,000.00
HERRERA ST, LEGASPI
CC
20,000.00
EPM TOURS CONDOMINIUM
LEGASPI VILLAGE
CC
20,000.00
SALCEDO, LEGASPI
CC
20,000.00
FINLANDIA HOUSE
SAN ISIDRO VILLAGE
CC
20,000.00
FIRST MIDLAND
GAMBOA ST,LEGASPI
CC
20,000.00
GREENBELT MANSION
PEREA ST, LEGASPI VILLAG
CC
30,000.00
MAGALLANES VILLAGE
CC
30,000.00
RC
25,000.00
JACKSON CONDOMINIUM
PASAY RD, SAN LORENZO
CC
20,000.00
KING'S COURT CONDOMINIUM
P TAMO EXT, LEGASPI
CC
30,000.00
LEGAPI PARK VIEW
LEGASPI ST, LEGASPI
CC
20,000.00
LEGASPI TOWERS
LEGASPI ST, LEGASPI
CC
20,000.00
LTA BLDG (OFFICE CONDOMINIUM)
LEGASPI VILLAGE
CC
30,000.00
MAKATI CINEMA
PASONG TAMO,LEGASPI
CC
20,000.00
MAYFAIR MANSION
PEREA ST, LEGASPI V
CC
20,000.00
MEDICAL TOWERS
HERRERA ST, LEGASPI
CC
20,000.00
PACIFIC BANK CONDOMINIUM
LEGASPI VILLAGE
CC
20,000.00
PRINCE PLAZA
GREENBELT,LEGASPI V
CC
40,000.00
PRINZE PLAZA CONDOMINIUM
DELA ROSA ST, LEGASPI
CC
20,000.00
SARMIENTO CONDOMINIUM
YAKAL ST, SAN ANTONIO
CC
20,000.00
STATE CONDOMINIUM
SALCEDO ST, LEGASPI
CC
20,000.00
SUNRISE TERRACE
PEREA ST, LEGASPI VILLAG
CC
20,000.00
SUNSHINE CONDOMINIUM
KAMAGONG ST, SAN ANT
CC
20,000.00
SKYLAND PLAZA
SEN G. PUYAT AVE., S
CC
30,000.00
TOWNHOUSE IPM HOMES I
ST. PAUL ST, SAN ANT
CC
20,000.00
VERNIDA CONDOMINIUM
CC
25,000.00
VERNIDA I
LEGASPI VILLAGE
CC
30,000.00
W.W. CONDOMINIUM
AGUIRRE ST, LEGASPI
CC
20,000.00
WINDSOR TOWER
LEGASPI ST, LEGASPI
CC
20,000.00
YULO PLAZA TOWNHOUSE
PASONG TAMO, DASMARI
CC
20,000.00
Page62
ZETA CONDOMINIUM
SALCEDO ST., LEGASPI
CC
20,000.00
====================================== ======================== =============== ====================
Page63
MANILA
January 29, 1990

SUBJECT:
TO
AMENDMENT TO DEPARTMENT ORDER NO. 51-87 DATED MARCH 26, 1987

IMPLEMENTING THE REVISED ZONAL VALUES OF REAL PROPERTIES IN
THE MUNICIPALITY OF MAKATI FOR INTERNAL REVENUE TAX PURPOSES.
All Internal Revenue Officers and Others Concerned.
Section 16 (e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes
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 Municipality of Makati under Revenue District Nos. 32, East
Makati, and 32A, West Makati. This Order is issued to implement revised zonal values for land and
zonal values for land and improvements in the case of condominiums in the Municipality of Makati as shown
in Annex "A" hereof to be used in computing any internal revenue tax.
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.
(Signed)
JESUS P. ESTANISLAO
RECOMMENDED BY:
(Signed)
JOSE U. ONG
Page64
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL

INDUSTRIAL
AGRICULTURAL

DAIRYING, INLAND FISHING, SALT-MAKING, AND OTHER
AGRICULTURAL USES INCLUDING TIMBERLAND AND
FOREST LAND.
GENERAL PURPOSE
RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

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

ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A
'RR' - RESIDENTIAL REGULAR
'CC' - COMMERCIAL CONDOMINIUM
'RC' - RESIDENTIAL CONDOMI
' I ' - INDUSTRIAL
'CR' - COMMERCIAL REGULAR
' X ' - INSTITUTIONAL
'A' - AGRICULTURAL LAND
' GL ' - GOVERNMENT LAND
'APD' - AREA FOR PRIORITY

DEVELOPMENT
' GP ' - GENERAL PURPOSE
Page65
RDO NO. 32A - WEST MAKATI

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92
BARANGAY: BANGKAL
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------ALEJANDRINO
EDSA EXTENSION
RR
4,000.00
APOLINARIO ST
RR
4,000.00
CAPT. M. REYES
RR
4,000.00
CR
4,500.00
EDSA
CR
10,000.00
EVANGELISTA
RR
4,000.00
GEN. A. BELARMINO
RR
4,000.00
GEN. A. BONIFACIO
RR
4,000.00
GEN. A. LIM
RR
4,000.00
GEN. A. LUNA
RR
4,000.00
GEN. CAILLES
RR
4,000.00
CR
4,500.00
GEN. DEL PILAR
RR
4,000.00
GEN. E. MACABULOS
RR
4,000.00
GEN. G. DEL PILAR
RR
4,000.00
GEN. J. LACUNA
RR
4,000.00
GEN. N. CAPINPIN
RR
4,000.00
GEN. M. HIZON
RR
4,000.00
GEN. M. TINIO
RR
4,000.00
GEN. MALVAR
RR
4,000.00
GEN. MASCARDO
RR
4,000.00
GEN. O MOJICA
RR
4,000.00
GEN. P. GARCIA
RR
4,000.00
GEN. S. ESTRELLA
RR
4,000.00
GEN. U. LUCBAN
RR
4,000.00
NATIVIDAD
RR
4,000.00
PAREDES AVENUE
RR
4,000.00
CR
4,500.00
RODRIGUEZ
RR
4,000.00
SANTOS
RR
4,000.00
SOUTH SUPERHIGHWAY
CR
10,000.00
ZAMORA
RR
4,000.00
Page66

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92
BARANGAY: DASMARINAS VILLAGE

--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------AMORSOLO
RR
10,000.00
CABALLERO
RR
10,000.00
CALUMPANG
RR
10,000.00
CAMPANILLA
RR
10,000.00
CARISSA
RR
10,000.00
CYPRESS
RR
10,000.00
DASMARINAS AVENUE
RR
10,000.00
GLADIOLA
RR
10,000.00
GLORIOSA
RR
10,000.00
GRANADA
RR
10,000.00
KALACHUCHI
RR
10,000.00
KALAMANSI
RR
10,000.00
KALUMBANG
RR
10,000.00
KAMIAS
RR
10,000.00
KASOY
RR
10,000.00
MABALO
RR
10,000.00
MACOPA
RR
10,000.00
MAGNOLIA
RR
10,000.00
MAHOGANY ST
RR
10,000.00
MILFLORES
RR
10,000.00
PALM AVENUE
RR
10,000.00
PALOMARIA
RR
10,000.00
PARAISO
RR
10,000.00
PARAISO AVE
RR
10,000.00
PASONG TAMO EXT
CR
12,000.00
POMELO
RR
10,000.00
SAGU
RR
10,000.00
SAMPAGUITA
RR
10,000.00
SANTAN
RR
10,000.00
SINEGUELAS
RR
10,000.00
TAMARIND
RR
10,000.00
Page67

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92

--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------ABELARDO
CR
15,000.00
ADELANTADO
CR
15,000.00
AGUIRRE
CR
15,000.00
ALVARADO
CR
15,000.00
AMORSOLO
CR
15,000.00
AYALA AVENUE
CC
20,000.00
BENAVIDEZ
CR
15,000.00
BOLANOS
CR
15,000.00
CASTRO
CR
15,000.00
DELA ROSA
CR
15,000.00
ESPERANZA
CR
15,000.00
ESTEBAN
CR
15,000.00
GALLARDO
CR
15,000.00
GAMBOA
CR
15,000.00
GIL
CR
15,000.00
HERRERA
CR
15,000.00
JIMENEZ
CR
15,000.00
LEGASPI
CR
15,000.00
CC
20,000.00
NIEVA
CR
15,000.00
ORNAZA
CR
15,000.00
PASEO DE ROXAS
CR
15,000.00
PASONG TAMO
CR
15,000.00
PEREA
CR
20,000.00
RADA
CR
15,000.00
RODRIGUEZ
CR
15,000.00
SALCEDO
CR
15,000.00
SORIA
CR
15,000.00
SOTTO
CR
15,000.00
Page68

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92
BARANGAY: MAGALLANES VILLAGE

--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------BEGONIA
RR
8,000.00
ENCARNACION
RR
8,000.00
GALERIA DE MAGA
RC
15,000.00
HOMONHON
RR
8,000.00
HUMABON
RR
8,000.00
LAPU-LAPU AVENUE
RR
8,000.00
LIMASAWA
RR
8,000.00
MACTAN
RR
8,000.00
MAGALLANES AVENUE
RR
8,000.00
MAGALLANES CIRCLE
RR
8,000.00
MAGDALENA AVENUE
RR
8,000.00
MARGARITA
RR
8,000.00
PASONG TAMO
CR
10,000.00
ROSARIO
RR
8,000.00
SAN ANTONIO
RR
8,000.00
SAN CARLOS
RR
8,000.00
SAN FELIPE
RR
8,000.00
SAN GERONIMO
RR
8,000.00
SAN GREGORIO
RR
8,000.00
SAN MARTIN
RR
8,000.00
SAN PABLO
RR
8,000.00
SOCORRO
RR
8,000.00
SANTA ANA
RR
8,000.00
SANTA ROSA
RR
8,000.00
TRINIDAD
RR
8,000.00
VICTORIA
RR
8,000.00
Page69

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92
BARANGAY: PALANAN
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------AMPERE
RR
4,000.00
ARARO
RR
4,000.00
ARELLANO AVENUE
RR
4,000.00
BAUTISTA
RR
4,000.00
BERMEO
RR
4,000.00
BIGASAN
RR
4,000.00
BOYLE
RR
4,000.00
CALATAGAN
RR
4,000.00
CAMALIG
RR
4,000.00
CASINO
RR
4,000.00
CUENCA
RR
4,000.00
CURRIE
RR
4,000.00
DAYAP
RR
4,000.00
DIAN
RR
4,000.00
DIESEL
RR
4,000.00
DORANGO
RR
4,000.00
EMILIA
RR
4,000.00
ENRIQUE
RR
4,000.00
ENTHOVEN
RR
4,000.00
FAHRENHEIT
RR
4,000.00
FILMORE
RR
4,000.00
FILMORE BUENDIA
CR
4,500.00
FLORIDA
RR
4,000.00
GUERNICA
RR
4,000.00
HILARIO
RR
4,000.00
IBARRA
RR
4,000.00
JAVA
RR
4,000.00
LAREDO
RR
4,000.00
MADRAS
RR
4,000.00
MAKILING
RR
4,000.00
MARCONI
RR
4,000.00
MATANZAS
RR
4,000.00
NEGROS
RR
4,000.00
OLIVARES
RR
4,000.00
PUERTO RICO
RR
4,000.00
QUIRINAL
RR
4,000.00
SENATOR GIL PUYAT
CR
12,000.00
PUERTO RICO *
APD
QUIRINAL *
APD
* N = ARELLANO STREET
E = OLIVARES STREET
S =CASINO STREET
W =BAUTISTA STREET
Page70

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92
BARANGAY: ARNAIZ (PIO DEL PILAR) NORTH

--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------ANTONIO
RR
3,750.00
BERMEO
RR
4,000.00
CUENCA
RR
4,000.00
DAYAP
RR
4,000.00
DELA ROSA
CR
15,000.00
E. JACINTO
RR
3,750.00
E. RAMOS
RR
4,000.00
FACUNDO
RR
4,000.00
HERNANDO
RR
4,000.00
HOOVER
RR
4,000.00
J. VICTOR
RR
3,750.00
JAVIER
RR
4,000.00
M. OCAMPO
RR
3,750.00
MCKINLEY
RR
4,000.00
MEDINA
RR
4,000.00
PASONG TAMO
CR
10,000.00
PIO DEL P ILAR
CR
7,000.00
ROOSEVELT
RR
4,000.00
SANTILLAN
RR
3,750.00
SEANTOR GIL PUYAT
CR
12,000.00
TAYLO
RR
4,500.00
TINDALO
CR
15,000.00
VILLAR
RR
4,000.00
WASHINGTON
RR
4,000.00
WILSON
RR
4,000.00

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92
BARANGAY: ARNAIZ (PIO DEL PILAR) SOUTH

--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------ARGUELLES
RR
4,000.00
BATANGAS
RR
4,000.00
CAPT. APOLINARIO
RR
4,000.00
CAPT. M. REYES
RR
4,000.00
CR
4,500.00
CUANGCO
RR
4,000.00
DALLAS
RR
4,000.00
MERRY GALON
RR
4,000.00
PAREDES AVENUE
RR
4,000.00
VALDERAMA
RR
4,000.00
Page71

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92
BARANGAY: SAN ANTONIO VILLAGE

--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------AKLE
RR
5,500.00
ANUBING
RR
5,500.00
ABANGA
RR
5,500.00
BAGTIKAN
RR
5,500.00
BAKAWAN
RR
5,500.00
BANUYO
RR
5,500.00
PATICULIN
RR
5,500.00
CALANTAS
RR
5,500.00
CAMACHILE
RR
5,500.00
CAONG
RR
5,500.00
CATMON
RR
5,500.00
DAO
RR
5,500.00
DITA
RR
5,500.00
DUNGON
RR
5,500.00
ESTRELLA AVENUE
RR
5,500.00
KAMAGONG
RR
5,500.00
LAWAAN
RR
5,500.00
LUMBAYAO
RR
5,500.00
MALUGAY
RR
5,500.00
MAYAPIS
RR
5,500.00
PASONG TAMO
RR
5,500.00
SAMPALOC
RR
5,500.00
SOUTH SUPERHIGHWAY
CR
10,000.00
SAINT PAUL
RR
5,500.00
TEKA
RR
5,500.00
TALISAY
RR
5,500.00
TANGULE
RR
5,500.00
YAKAL
RR
5,500.00
LUMBAYAO*
APD
*APD:
NE - LUMBAYAO STREET
SE - ST. PAUL STREET
SW-MAYAPIS STREET
NW-SAMPALOC STREET
Page72

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92

--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------A PIO DEL PILAR
CR
7,000.00
ARAGON
RR
5,000.00
ARSONVEL
RR
5,000.00
BATANGAS
RR
5,000.00
BELL
RR
5,000.00
BEN HARRISON
RR
5,000.00
BOBCOCK
RR
5,000.00
BOLIVIA
RR
5,000.00
BORNEO
RR
5,000.00
CAPT M REYES
RR
5,000.00
CR
5,500.00
COPERNICUS
RR
5,000.00
DALTON
RR
5,000.00
DIAN
RR
5,000.00
EINSTEINO
RR
5,000.00
EVANGELISTA
RR
5,000.00
FARADAY
RR
5,000.00
FORD
RR
5,000.00
GALVANI
RR
5,000.00
GRANDEUR
RR
5,000.00
GUATEMALA
RR
5,000.00
HAYES
RR
5,000.00
HONDURAS
RR
5,000.00
MARCONI
RR
5,000.00
MORSE ST
RR
5,000.00
NEWTON
RR
5,000.00
NOBEL
RR
5,000.00
PASTEUR
RR
5,000.00
ROCKEFELLER
RR
5,000.00
SAN ANTONIO
RR
5,000.00
SEN GIL PUYAT
CR
10,000.00
SOUTH SUPERHIGHWAY
CR
10,000.00
URUGUAY
RR
5,000.00
VANFUREN
RR
5,000.00
VOLTA
RR
5,000.00
BORNEO *
APD
ZANZIBAR *
APD
* NE =URUGUAY STREET
SE =ARTHUR STREET TO BUANGUINO PASSING THRU HONDURAS
SW =HARRISON STREET
NW =BATANGAS STREET
Page73

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92

--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------ABELARDO
RR
8,000.00
AMORSOLO
RR
8,000.00
ANTONIO S ARNAIZ RD
CR
15,000.00
APOSTOL
RR
8,000.00
ARQUILLA
RR
8,000.00
BALMORI
RR
8,000.00
BRIONES
RR
8,000.00
EDADES
RR
8,000.00
ESTELA
RR
8,000.00
HERNANDEZ
RR
8,000.00
HIDALGO
RR
8,000.00
JOAQUIN
RR
8,000.00
JUAN LUNA
RR
8,000.00
LIBBAY
RR
8,000.00
MELANTIO
RR
8,000.00
NAKPIL
RR
8,000.00
PASONG TAMO
CR
12,000.00
PONCE
RR
8,000.00
ROCHA
RR
8,000.00
SAN LORENZO DRIVE
RR
8,000.00
TAMBINGCO
RR
8,000.00
TOLENTINO
RR
8,000.00
ZARAGOSA
RR
8,000.00
ZIPPER
RR
8,000.00
Page74

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92
BARANGAY: MAKATI COMML CENTER

--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------EAST DRIVE
CR
30,000.00
GREENBELT DRIVE
CR
30,000.00
NORTH DRIVE
CR
30,000.00
NORTH WEST MALLA
CR
30,000.00
POSTAL DRIVE
CR
30,000.00
SOUTH DRIVE
CR
30,000.00
SOUTH EAST DRIVE
CR
30,000.00
WEST DRIVE
CR
30,000.00
Page75

D.O. NO.
19-90
Effectivity Date
from
to
25-Apr-90
30-Jul-92
BARANGAY: CONDOMINIUMS
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------------- ----------------------- -------------------------------------------------CACHO GONZALES CONDO
LV MKTI
CC
17,500.00
CATTLEYA GARDENS COND
LV MKTI
CC
17,500.00
CENTRUM COND
LV MKTI
CC
17,500.00
CITYLAND COND
HERRERA ST LV
CC
17,500.00
CONCORDE COND
SALCEDO ST LV
CC
17,500.00
CRISTINA COND
LV MKTI
CC
17,500.00
CYPRESS COND
LV MKTI
CC
17,500.00
EPM TOURS COND
LV MKTI
CC
17,500.00
EUROVILLA COND
HERRERA ST LV
CC
17,500.00
FINLANDIA TOWNHOMES
SAN ISIDRO
CC
17,500.00
FIRST MIDLAND
GAMBOA ST LV
CC
17,500.00
GALERIA DE MAGALANES
MAGALLANES VIL
CC
17,500.00
JACKSON COND
PASAY RD SA LORENZO
CC
17,500.00
LEGASPI PARK VIEW
LV MKTI
CC
17,500.00
LEGASPI TOWERS
LV MKTI
CC
17,500.00
MAKATI CINEMA
P TAMO P DEL PILAR
CC
17,500.00
MAYFAIR COND
LV MKTI
CC
17,500.00
MEDICAL TOWERS
HERRERA ST LV
CC
17,500.00
MIDLAND MANSIONS
PASAY RD SN LORENZO
CC
17,500.00
PACIFIC BANK COND
LV MKIT
CC
17,500.00
PRINCE PLAZA COND
DELA ROSA LV MKTI
CC
17,500.00
SARMIENTO COND
YAKAL SN ANTONIO VIL
CC
17,500.00
STATE COND
SALCEDO ST LV
CC
17,500.00
SUNRICE TERRACE
PEREA ST LV
CC
17,500.00
VERNIDA COND
AMORSOLO ST LV
CC
17,500.00
W W COND
AGUIRRE ST LV
CC
17,500.00
WINDSOR TOWER
LEGASPI VIL
CC
17,500.00
YULO PLAZA TOWNHOMES
P TAMO P DEL PILAR
CC
17,500.00
ZETA COND
SALCEDO ST LV
CC
17,500.00
==================================== ========= =====================
Page76

RDO 32A WEST MAKATI
WHERE IN APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS OF
REAL PROPERTY, NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION,
THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN
THE ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.
2. NO. PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.
IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION OF LAND HAS
BEEN EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED PROPERTY IN
AN ADJACENT BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.
3. DIVISION OF A BARANGAY.
IN THE EVENT THAT AN ECISING 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
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 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.
6.
AREA FOR PRIORITY DEVELOPMENT (APD).

THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS
SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR
SOCIAL HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT
AGENCY E.G. PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING
AUTHORITY (NHA), ETC.

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 WEST MAKATI 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 TE 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.
Page77
Page78
Page79
Page80
Page81
Page82
Page83
Page84
Page85
Page86
Page87
Page88
Page89
Page90
Page91

MANILA
March 26, 1987
SUBJECT: IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES

IN THE MUNICIPALITY OF 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 Philippines into
different zones or areas and determine for internal revenue tax purposes, the fair
market value of the real properties located in each zone or area upon consultation
with competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has
determined the zonal values of real properties located in Makati, Metro Manila
under Revenue District Office Nos. 32 (East Makati) and 32-A (West Makati), after
a public hearing conducted thereon for the purpose. This Order is issued to
implement zonal values for land the zonal values for land and improvements in
the case of condominiums in the Municipality of Makati as shown in Anex "A" hereof
In case the gross seling 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.
(Sgd) JAIME V. ONGPIN

RECOMMENDED BY:
(Sgd) BIENVENIDO A. TAN, JR
Commissioner
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL

INDUSTRIAL
AGRICULTURAL

DAIRYING, INLAND FISHING, SALT-MAKING, AND OTHER
AGRICULTURAL USES INCLUDING TIMBERLAND AND
FOREST LAND.
VICINITY

ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A
'RR' - RESIDENTIAL REGULAR
'RC' - RESIDENTIAL CONDOMINIUM
'CR' - COMMERCIAL REGULAR
'A' - AGRICULTURAL LAND
' I ' - INDUSTRIAL
' X ' - INSTITUTIONAL

D.O. NO.
51-87
Effectivity Date
from
to
9-Jun-87
24-Apr-90
BARANGAY: BANGKAL
--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------APOLINARIO
RR
800.00
GEN. CAILLES
RR
800.00
GEN. CAILLES
CR
800.00
GEN DEL PILAR
RR
800.00
GEN LIM ST
RR
800.00
GEN MALVAR
RR
800.00
GEN RICARTE ST
RR
800.00
LACUNA ST
RR
800.00
M REYES ST
CR
800.00
M REYES ST
RR
800.00
MACABULOS ST
RR
800.00
MOJICA ST
RR
800.00
D.O. NO.
51-87
Effectivity Date
from
to
9-Jun-87
24-Apr-90
BARANGAY: DASMARINAS VILL

--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------AMORSOLO ST
RR
2,200.00
CALUMPANG
RR
2,200.00
CALUMPANG
CR
2,200.00
CARISSA ST
RR
2,200.00
CYPRESS ST
RR
2,200.00
DASMARINAS AVE
RR
2,200.00
GLORIOSO
RR
2,200.00
GRANADA ST
RR
2,200.00
KALACHUCHI
RR
2,200.00
KALAMANSI ST
RR
2,200.00
KAMIAS ST
RR
2,200.00
LUMBANG RD
RR
2,200.00
MABOLO ST
RR
2,200.00
MAHOGANY ST
RR
2,200.00
PALM AVENUE
RR
2,200.00
PARAISO AVE
RR
2,200.00
PARAISO ST
RR
2,200.00
SANTAN ST
RR
2,200.00
SINEGUELAS ST
RR
2,200.00
TAMARIND RD
RR
2,200.00

D.O. NO.
51-87
Effectivity Date
from
to
9-Jun-87
24-Apr-90
BARANGAY: LEGASPI VILL

--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------AGUIRRE ST
CC
7,500.00
LEGASPI ST
CC
7,500.00
PEREA ST
CC
7,500.00

D.O. NO.
51-87
Effectivity Date
from
to
9-Jun-87
24-Apr-90
BARANGAY: MAGALLANES VILL

--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------GALERIA DE MAGA
RC
7,800.00
GARCIA VILLA
RR
1,700.00
LAPU LAPU ST
RR
1,700.00
LIMASAWA
RR
1,700.00
MACTAN ST
RR
1,700.00
MAGALLANES AVE
RR
1,700.00
MAGDALENA CIRCL
RR
1,700.00
MARGARITA ST
RR
1,700.00
SAN ANTONIO
RR
1,700.00
SAN FELIPE
RR
1,700.00
SAN GERONIMO
RR
1,700.00
SAN GREGORIO
RR
1,700.00
VICTORIA ST
RR
1,700.00

D.O. NO.
51-87
Effectivity Date
from
to
9-Jun-87
24-Apr-90
BARANGAY: PALANAN
--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------ARELLANO ST
RR
1,200.00
BATANGAS ST
RR
1,200.00
BAUTISTA ST
RR
1,200.00
BERMEO ST
RR
1,200.00
CALATAGAN ST
RR
1,200.00
CURIE CASINO
RR
1,200.00
CURIE ST
RR
1,200.00
DIESEL ST
RR
1,200.00
DURANGO ST
RR
1,200.00
ENRIQUE ST
RR
1,200.00
FILMORE BUENDIA
CR
1,200.00
FILMORE ST
RR
1,200.00
IBARRA ST
RR
1,200.00
NEGROS ST
RR
1,200.00
EXCEPTIONS:
1. APD - VALUE OF LAND UNDER APD IS P500 / S.Q. M.
A.
B.
C.
D.
N--ARELLANO ST
E--OLIVARES ST
S--CASINO ST
W--BAUTISTA ST

D.O. NO.
51-87
Effectivity Date
from
to
9-Jun-87
24-Apr-90
BARANGAY: PIO DEL PILAR

--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------ANTONIO ST
RR
900.00
ARGUELLES ST
RR
900.00
CALHOUN ST
RR
900.00
FRANCISCO ST
RR
900.00
JACINTO ST
RR
900.00
M OCAMPO ST
RR
900.00
M REYES ST
RR
900.00
PASONG TAMO
CR
2,400.00
PIO DEL PILAR
RR
900.00
PIO DEL PILAR
CR
2,400.00
RAMOS ST
RR
900.00
SANTUICO ST
RR
900.00
TAYLO ST
CR
1,600.00
VICTOR ST.
RR
900.00
WASHINGTON ST
RR
900.00

D.O. NO.
51-87
Effectivity Date
from
to
9-Jun-87
24-Apr-90
BARANGAY: SAN ANTONIO VIL

--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------ANUBING ST
RR
1,000.00
ARANGA ST
RR
1,000.00
ARARO ST
RR
1,000.00
BAGTICAN ST
RR
1,000.00
BANUYO ST
RR
1,000.00
CATMON ST
RR
1,000.00
DAO ST
RR
1,000.00
DUNGON ST
RR
1,000.00
LAWAAN ST
RR
1,000.00
YAKAL ST
RR
1,000.00
EXCEPTIONS:
1. APD - VALUE OF LAND UNDER APD IS P 500 / SQ. M
A. NE - LUMBAYAO ST
B. SE - ST PAUL ST
C. SW - MAYAPI ST
D. NW - SAMPALOC ST

D.O. NO.
51-87
Effectivity Date
from
to
9-Jun-87
24-Apr-90

--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------BATANGAS ST
RR
900.00
BUENDIA ST
CR
1,300.00
MORSE ST
RR
900.00
EXCEPTIONS:
1. APD - VALUE OF LAND UNDER APD IS P 500 / SQ. M.
A. N - URUGUAY ST
B. E - ARTHUR ST. TO BUAGINO PASSING THRU HONDURAS ST
C. S - HARRISON ST
D. W - BATANGAS ST

D.O. NO.
51-87
Effectivity Date
from
to
9-Jun-87
24-Apr-90

--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- ---------------------------------------------- ----------------------------- --------------------AMORSOLO ST
RR
1,600.00
APOSTOL ST
RR
1,600.00
HIDALGO ST
RR
1,600.00
JOAQUIN ST
RR
1,600.00
MELANTIO ST
RR
1,600.00
NAKPIL ST
RR
1,600.00
PASAY ROAD
AMORSOLO DON BOSCO - EDSA
CR
3,000.00
PONCE ST
RR
1,600.00
ROCHA ST
RR
1,600.00
ZARAGOZA ST
RR
1,600.00
ZULUETA CIRCLE
RR
1,600.00
============================= ========================== ================ ============

OF ZONAL VALUES OF REAL PROPERTIES FOR
RDO 32 EAST MAKATI AND RDO 32A WEST MAKATI
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 I N 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 MAKATI 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 VALUE HEREIN ESTABLISHED.
5.
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.
Date
Date
Date
Date
Date
Date
Date
Date
Date

RDO No. 47 - East Makati

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RDO No. 47 - East Makati

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NOTICE

Schedules of Zonal Values per Department Order (DO)

Sheet 6 (DO 23-12)

Sheet 5 (DO 65-97)

Sheet 4 (DO 55-96)

Sheet 3 (DO 135-91)

Sheet 2 (DO 19-90)

Sheet 1 (DO 51-87)

EDSA - GIL PUYAT

LEGASPI VILLAGE SIDE

AMORSOLO CONDOMINIUM APARTMENTS

AMORSOLO - V.A. RUFINO

DELA ROSA ST - NIEVA

BASIC PETROLEUM BUILDING

CACHO GONZALES CONDOMINIUM

V.A. RUFINO ST (HERRERA ST)

LEGASPI ST (HERRERA ST)

V.A. RUFINO ST (HERRERA ST)

DONA ANGELA'S GARDEN

ETON PARKVIEW GREENBELT

* CENTRUM (CENTRO) CONDOMINIUM was abandoned, as justified by the RDO.

V.A. RUFINO ST (HERRERA ST)

EXCHANGE CORNER AT LEGAZPI BUILDING

FEDMAN SUITE CONDOMINIUM

FIRST CAPITAL CONDOMINIUM (FCC)

GERVASIA CORP. CENTER

GREENBELT MADISON (FERROS)

GREENBELT PARK PLACE

LA MAISION RADA CONDOMINIUM

LEGASPI TOWER 100

LEGASPI TOWER 200

LPL SUITES GREENBELT

ONE CORPORATE PLAZA

ONE LEGASPI PARK

ONE LEGASPI TOWER (LEGASPI TOWERS)

ONE ROMAN SUITES

RADA REGENCY CONDOMINIUM

RADA ST/DELA ROSA ST

RUFINO PACIFIC TOWERS

SENTA MAKATI CONDOMINIUM

SOMERSET MILLENIUM EXEC. RES.

AGUIRRE ST (SALCEDO ST)

SUNRISE TERRACES APARTMENTS

THE COLUMNS LEGASPI

THE ENTERPRISE CENTER

THE FRABELLA I CONDOMINIUM (FRABELLA I) RADA ST

THE PALISADES CONDOMINIUM

THE RAFFLES RESIDENCES

MAKATI AVE COR A. ARNAIZ

THE RENAISSANCE CONDOMINIUM

THE RESIDENCES AT GREENBELT (TRAG) TOWER

THE SHANG GRAND TOWER

ALL OTHER CONDOMINIUMS

ALL OTHER TOWNHOUSES

* VERNIDA CONDOMINIUM is same as VERNIDA I BUILDING.

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

4. AREAS FOR PRIORITY DEVELOPMENT (APD).

rangay San Lorenzo (see pages 4-5).

(see page 5).

f Title (CCT), as justified by the RDO.

justified by the RDO.

ment in this revision.

ision (5th revision), should request