REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
MANILA
DEPARTMENT ORDER NO. 53-90
June 27, 1990
SUBJECT: AMENDMENT TO DEPARTMENT ORDER NO. 85-87 DATED JUNE 15, 1997 AND
1-89 DATED SEPTEMBER 23, 1988 IMPLEMENTING THE REVISED ZONAL VALUES
OF REAL PROPERTIES IN THE MUNICIPALITIES OF PARANAQUE, LAS PINAS AND
MUNTINLUPA FOR INTERNAL REVENUE TAX PURPOSES
To: All Internal Revenue Officers and Others Concerned.
Section 16 (e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes the
Commissioner of Internal Revenue to divide the Phillippines into different zones or areas
and determine for internal revenue tax purposes, the fair market value of the real properties
located in each zone or area upon consultation with competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has revised the zonal values
of real properties located in the Municipalities of Paranaque, Las Pinas and Muntinlupa under Revenue
District Office No. 34, Revenue Region 4B2, Makati, Metro Manila. This Order is issued to implement
revised zonal values for land and as shown in Annex "A" hereof to be used in computing any internal
revenue tax.
In case the gross selling price or the market value as shown in the schedule of values of the
Provincial or Municipal Assessor is higher than the zonal value established herein, such values shall be
used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Sgd.) JESUS P. ESTANISLAO
Secretary of Finance
RECCOMENDED BY:
(Sgd.) JOSE U. ONG
Commissioner of Internal Revenue
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DEFINITION OF TERMS
RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES AND
GENERALLY FOR THE OBJECT OF PROFIT.
INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.
AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN,
SUGARCANE,TOBACCO ETC. OR TO PASTURING, DAIRYING, INLAND
FISHING, SALT-MAKING AND OTHER AGRICULTURAL USES INCLUDING
TIMBERLAND AND FOREST LAND.
GENERAL PURPOSES - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS
POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL,
INDUSTRIAL, INSTITUTIONAL, ETC.
VICINITY - MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT,
NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING
LOCATED.
CLASSIFICATION LEGEND:
RR - RESIDENTIAL REGULAR ' CC ' - COMMERCIAL CONDOMINIUM
RC - RESIDENTIAL CONDOMINIUM 'I' - INDUSTRIAL
CR - COMMERCIAL REGULAR 'X' - INSTITUTIONAL
A - AGRICULTURAL LAND 'GL' - GOVERNMENT LAND
APD- AREA FOR PRIORITY DEVELOPMENT 'GP' - GENERAL PURPOSE
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RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 53-90
BARANGAY: ALABANG Effectivity Date 18-Nov-90
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
DONATA ST SAN JOSE SUBD RR 1,200.00
JOAQUIN CPD RAILROAD RR 600.00
KELLYS ROAD ESTE HONOR CR 2,500.00
L B CPD NATIONAL ROAD RR 1,000.00
PACIFIC HOMES MLA SOUTH ROAD RR 2,200.00
PUROK V EXTN SO SUPERHIWAY RR 600.00
PUROK VI B MOLINA ST RR 600.00
PUROK VII C MOLINA ST RR 600.00
SAN JOSE CPD E GATCHES VIL RR 700.00
SITIO BG PAGASA SQUATTER AREA RR 500.00
SITIO MASAGANA SQUATTER AREA RR 500.00
SITIO RIZAL RIZAL VIL RR 700.00
T M RD ALABANG LAGUNA LAKE RR 1,100.00
TIERRA NUEVA ZAPOTE ALABANG RR 2,400.00
UP SIDE SUBD ALABANG RAIL RD RR 600.00
NEW ALABANG 400 RR 2,500.00
ALL OTHER PROPERTIES GP 500.00
HILLSBOROUGH RR 3,250.00
AYALA ALABANG PH I 2A 2B CR 6,000.00
RR 5,000.00
AYALA ALABANG PH 3A1 3B2 IV RR 6,000.00
AYALA ALABANG PH 5 IIA RR 5,000.00
AYALA ALABANG 3A2 AND IIB RR 5,000.00
AYALA ALABANG 3B3 XI B RR 5,000.00
AYALA ALABANG VII RR 4,500.00
AYALA ALABANG VIII IX X AND VI RR 4,500.00
ALABANG HILLS RR 2,000.00
TOWNHOUSES RC 12,000.00
AYALA HOUSING RR 3,500.00
BARANGAY: BAYANAN
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
PLEASANT VIL SO EXPRESSWAY RR 800.00
PUROK I BLK 4 EXPRESSWAY RR 600.00
PUROK II RAILROAD RR 500.00
PUROK III RAILROAD RR 500.00
PUROK IV TAGUIG MUNT ROAD RR 500.00
PUROK VI APLAYA LAGUNA LAKE RR 500.00
SUMMIT VIL SO EXPRESSWAY RR 800.00
SUNRISE VILL ALONG RAILROAD RR 500.00
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RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 53-90
BARANGAY: BULI Effectivity Date 18-Nov-90
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
ALONG LAGUNA LAKE TAGIG MUNT RD RR 800.00
ALONG RAILROAD SQUATTER AREA RR 500.00
BAGONG SILANG W SERVICE RD EX RR 800.00
PUYAT CPD RR 800.00
ALL OTHER PROPERTIES GP 300.00
BARANGAY: CUPANG
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
ALABANG HILLS ST BENEDICTINE RR 2,000.00
ALABANG HILLS SAN JOSE SUBD. RR 2,000.00
ALABANG 400 SAN JOSE SUBD. RR 2,500.00
BF HOMES PH VI ALABANG HILLS RR 1,500.00
BUNYI CPD LIBERTY HOMES RR 600.00
CABEZAS CPD TAGUIG MUNT RD RR 600.00
CARMINA CPD E SERVICE RD EX RR 700.00
EAST KABULUSAN SO EXPRESSWAY RR 800.00
EMBASSY VIL SO EXPRESSWAY RR 1,000.00
INTER CITY W SERVICE RD EX RR 1,100.00
LIBERTY HOMES E SERVICE RD EX RR 700.00
NATIONAL RD BARRIO PROPER RR 1,100.00
P MALAYAN SUBD ALABANG HILLS RR 1,100.00
PUROK I TAGUIG MUNT RRD RR 600.00
PUROK V TAGUIG MUNT RRD RR 600.00
SITIO SANTO NINO SQUATTER AREA RR 560.00
TM ROAD LAGUNA LAKE RR 700.00
TUKLAS CPD RAILROAD RR 600.00
WEST KABULUSAN SO EXPRESSWAY RR 800.00
WEST SERVICE RD EXPRESSSWAY RR 1,200.00
ALL OTHER PROPERTIES GP 300.00
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RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 53-90
BARANGAY: POBLACION Effectivity Date 18-Nov-90
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
KATIHAN P I II PUROK 1 RR 600.00
PULONG ENG ENG PUROK 9 RR 600.00
BARANGAY: PUTATAN
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
ALONG RAILROAD BRUGER SUBD RR 700.00
BRUGER SUBD RAILROAD RR 700.00
CAMELLA HOMES SOLDIERS HILLS RR 1,000.00
COUNTRY HOMES LAKEVIEW I RR 1,100.00
ESPORLAS CPD FREDOM HILLS RR 650.00
F DE MESA FREDOM HILLS RR 700.00
FREEDOM HILLS MANILA SOUTH ROAD RR 700.00
GONZALES CPD SUMMITVILLE RR 700.00
JPA SUBD MLA SOUTH ROAD RR 900.00
LAGUNA LAKE TAGUIG MUNT ROAD RR 600.00
LAKEVIEW I II MUN HOMES II RR 700.00
NATIONAL ROAD J P RIZAL CR 4,000.00
PARK HOMES PH 1 MLA SOUTH ROAD RR 1,100.00
PASONG MAKIPOT MUNT CAVITE BOY RR 600.00
SO GREENHEIGHTS AFP MEAT SUBD RR 700.00
SOLDIERS HILLS SO EXPRESSWAY RR 960.00
SORIANO VIL TAGUIG MUNT RD RR 700.00
SUMMITVILLE MLA SOUTH ROAD RR 1,000.00
TABERA CPD RAILROAD RR 700.00
TAGUIG MUNT ROAD LAGUNA LAKE RR 600.00
UMALI STOLO SUMMITVILLE RR 700.00
ALL OTHER PROPERTIES GP 300.00
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RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
D.O. NO. 53-90
BARANGAY: SUCAT Effectivity Date 18-Nov-90
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
ALONG RAILROAD SUCAT ROAD RR 700.00
BAYVIEW SUBD DONA ROSARIO RR 700.00
LAGUNA LAKE TAGUIG MUNT RD RR 700.00
POSADAS VIL SO EXPRESSWAY RR 1,100.00
S PAGKAKAISA MERALCO STN RR 1,000.00
ALL OTHER PROPERTIES GP 300.00
BARANGAY: TUNASAN
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
JPA SUBD MLA SOUTH RD RR 600.00
LODORA VIL MLA SOUTH RD RR 600.00
NATIONAL ROAD PEPSI COMPOUND CR 4,000.00
PITONG GATANG BARRIO PROPER RR 600.00
PLANA CPD MLA SOUTH RD RR 800.00
REGALAS CPD MLA SOUTH ROAD RR 600.00
SITIO SALVACION MLA SOUTH RD RR 800.00
SANTO NINO VILLAGE MLA SOUTH RD RR 700.00
SUSANA HEIGHTS SO EXPRESSWAY RR 1,200.00
TIOSEJO SUBD RODRIGUEZ ST I 700.00
VICTORIA HOMES SUSANA HEIGHTS RR 600.00
VILLA CAROLINA MKTI GULF COUNT RR 1,000.00
ALL OTHER PROPERTIES GP 300.00
BARANGAY: CONDOMINIUMS
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
CLASSI- 2nd REV.
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------- ---------------------------------------------------- ------------------- --------------------
TOWNHOUSES RC 12,000.00
====================== ========================== ========= ==========
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RDO NO. 53-LAS PIÑAS/MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUES OF REAL PROPERTIES FOR
RDO NO. 53B - MUNTINLUPA (Formerly RDO NO. 34 - Paranaque, Las Pinas and Muntinlupa)
1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.
WHERE IN THE APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS OF
REAL PROPERTY, NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION, THE ZONAL
VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN THE ADJACENT BARANGAY
OF SIMILAR CONDITIONS SHALL BE USED.
2. NO PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.
IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION OF LAND HAS BEEN
EFFECTED. THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED PROPERTY IN AN ADJACENT
BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.
3. DIVISION OF A BARANGAY.
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO OR MORE BARANGAYS,
THE ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED
BARANGAY.
4. COMMERCIAL.
ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET / BARANGAY / ZONE,
THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL BE CONSIDERED AS "COMMERCIAL"
FOR PURPOSES OF ZONAL VALUATION.
5. VALUES OF CONDOMINIUMS AND TOWNHOUSES.
IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS AND TOWNHOUSES,
THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE BUILDING SHALL BE TREATED AS ONE, IF THE
TITLE IS A CCT OR CONDOMINIUM CERTIFICATE OF TITLE. HOWEVER, IF THE TITLE IS A TCT OR
TRANSFER CERTIFICATE OF TITLE, LAND AND IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.
THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND 20%
OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
I-3/apmd (Fer 06-26-19)
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