Implementation of the Zonal Values of Real Properties in the Municipalities of Parañaque, Las Piñas and Muntinlupa for Internal Revenue Tax Purposes

June 15, 1987 REVENUE DISTRICT OFFICE NO. 52 (Formerly RDO No. 34 Las Pias, Muntinlupa and Paraaque) IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES IN THE MUNICIPALITIES OF PARAAQUE, LAS PIAS AND MUNTINLUPA FOR INTERNAL REVENUE TAX PURPOSES DEFINITION OF TERMS Residential Land/Building Principally Devoted to Habitation. CAETcH Commercial Land/Building Devoted Principally to Commercial Purposes and Generally for the Object of Profit. Industrial Devoted Principally to Industry as Capital. Agricultural Devoted Principally to Raising of Crop Such as Rice, Corn, Sugarcane, Tobacco Etc. or to Pasturing, Dairying, Inland Fishing, Salt-Making and Other Agricultural Uses Including Timberland and Forest Land. Vicinity Means an Area, Locality, Neighborhood or District About, Near, Adjacent Proximate or Contiguous to a Street Being Located. CLASSIFICATION LEGEND: RR Residential Regular RC Residential Condominium CR Commercial Regular CC Commercial Condominium A Agricultural I Industrial X Institutional RDO NO. 52 PARAAQUE (Formerly RDO NO. 34 Las Pias, Muntinlupa and Paraaque) BARANGAY: BACLARAN (1) D.O. NO. 85-87 Effectivity Date 1-Oct-87 STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. A. GUARRA ST. BAYANIHAN CRUZ RR 500.00 A. SANCHEZ ST. BRGY. BACLARAN RR 550.00 AIRPORT ROAD QUIRINO AVE. RR 600.00 AIRPORT ROAD QUIRINO AVE. CR 1,300.00 ARAGON ST. QUIRINO AVE. RR 600.00 BAGONG BUHAY BAGONG ILOG RR 550.00 BAGONG ILOG ST. BAGONG BUHAY RR 550.00 BAGONG ISLA ST. BAGONG ILOG RR 550.00 BAGONG SIKAT ST. BAGONG SILANG RR 550.00 BAGONG SILANG BAGONG SIKAT RR 550.00 BAYANIHAN ST. A. GUARRA ST. RR 550.00 BAYVIEW QUIRINO AVE. CR 1,250.00 BAYVIEW DRIVE MIA ROAD RR 750.00 BG LIPUNAN ST. KALIWANAGAN RR 550.00 CORREA ST. QUIRINO AVE. RR 550.00 DIMASALANG ST. 4 DE JULIO ST. RR 550.00 DR. J. GABRIEL ST. COR. G. G. CRUZ RR 750.00 ESPIRITU ST. F. RODRIGUEZ ST. RR 600.00 F. B. HARRISON ST. COR. AGUARRA CR 1,000.00 F. RODRIGUEZ ESPIRITU ST. RR 600.00 G. G. CRUZ ST. F. B. HARRISON RR 600.00 J. ABAD SANTOS BAYVIEW DRIVE RR 600.00 J. CORREA ST. DIMASALANG ST. RR 600.00 KALIWANAGAN ST. BAGONG ISLA RR 550.00 KATIGBAK DRIVE J. ABAD SANTOS RR 600.00 L. AVELINO T. CLAUDIO ST. RR 600.00 LAPU LAPU ST. LT GARCIA ST. RR 550.00 LT GARCIA ST. DIMASALANG ST. RR 550.00 M. ROXAS ST. AIRPORT ROAD RR 500.00 MABUHAY ST. 12 DE JULIO ST. RR 550.00 MACTAN ST. MABUHAY ST. RR 550.00 ODENA ST. LAPULAPU ST. RR 550.00 PAG ASA ST. BAGONG BUHAY RR 550.00 PINAGLABANAN ST. RUSSIA ST. RR 550.00 QUIRINO AVE. REAL ST. CR 1,250.00 REDEMPTORIST RD. Q. AVENUE CR 1,300.00 RIVERA ST. PINAGLABANAN RR 500.00 ROXAS BLVD. REDEMPTORIST CH CR 1,500.00 ROXAS BLVD. REDEMPTORIST CH RR 1,000.00 SANTIAGO ST. PINAGLABANAN ST. RR 600.00 ST. JOSEPH ST. T. CLAUDIO RR 550.00 STA. MARIA ST. SANTIAGO ST. RR 600.00 STA. RITA ST. QUIRINO AVE. RR 600.00 T. ALONZO ST. T. CLAUDIO ST. CR 1,000.00 T. ALONZO ST. T. CLAUDIO ST. RR 800.00 T. CLAUDIO ST. BAYVIEW VIL. CR 1,200.00 T. CLAUDIO ST. BAYVIEW VIL. RR 750.00 TAFT AVE. EXT. F. B. HARRISON CR 1,350.00 UNIDA ST. O. PENA ST. CR 1,000.00 UNIDA ST. O. PENA ST. RR 800.00 VIZCARRA ST. STA. MARIA ST. CR 1,200.00 VIZCARRA ST. STA. MARIA ST. RR 800.00 12 DE JULIO ST. 17 DE MARZO ST. RR 600.00 12 DE JUNIO ST. 22 DE MAYO ST. RR 600.00 12 DE MAYO ST. 12 DE JUNIO ST. RR 600.00 17 DE MARZO ST. 12 DE MAYO ST. RR 600.00 17 DE MAYO ST. RR 600.00 22 DE MAYO ST. 12 DE JUNIO ST. RR 600.00 4 DE JULIO ST. DIMASALANG ST. RR 550.00 BARANGAY: BF HOMES (2) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. BF HOMES I BF TAHANAN VIL. RR 550.00 BF HOMES I COMMERCIAL PLAZA CR 1,000.00 BF HOMES II BF TAHANAN VIL. RR 580.00 BF HOMES III SAN ISIDRO RR 580.00 CAMELLA HOMES SOUTH BAY RR 580.00 GOODWILL I II IRENEVILLE SUBD. RR 480.00 IRENEVILLE SUBD. TEOVILLE RR 580.00 JACKIELOUVILLE IRENEVILLE RR 500.00 MAYWOOD VILL II TEOVILLE RR 480.00 SO BAY GARDEN TAHANAN VIL. RR 500.00 SANTA RITA VIL. LOYOLA MEM. PARK RR 530.00 TAHANAN VIL. SO BAY GARDEN RR 570.00 TEOVILLE SUBD. MAYLAND VILLAGE RR 480.00 BARANGAY: DON BOSCO (3) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. AEROPARK SUBD. MARCELO G. VALLEY RR 480.00 B LIVING SUBD. SCIENCE VIL. RR 550.00 B LIVING SUBD. DOA SOLEDAD ST. CR 1,000.00 LEVITOWN SUBD. MENDOZA SUBD. RR 430.00 PAKISTAN ST. BETTER LIVING RR 480.00 SCIENCE SUBD. BETTER LIVING RR 550.00 BARANGAY: DONGALO (4) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. A. MABINI ST. BALAGTAS ST. RR 500.00 BUENSUCESO ST. F. CAMPOS ST. RR 500.00 D. OCAMPOS ST. BUENSUCESO ST. RR 500.00 DIMATIMBANGAN MAYUGA ST. RR 500.00 DR. J. GABRIEL GEN. LUNA RR 500.00 F. BALAGTAS ST. MALVAR ST. RR 500.00 GEN. LUNA J. GABRIEL ST. RR 500.00 GEN. MALVAR ST. BRGY. DONGALO RR 800.00 N. MAYUGA GEN. LUNA ST. RR 500.00 QUIRINO AVE. ST. ANDREW CR 1,400.00 (LA HUERTA-SN DIONISIO) QUIRINO AVE. SN DIONISIO CR 1,200.00 (BACLARAN-DONGALO) QUIRINO AVE. RR 800.00 REGALADO ST. A. MABINI RR 400.00 S. DE GUZMAN DIMATIMBANGAN RR 400.00 SANTA MONICA ST. DIMATIMBANGAN RR 400.00 1896TH ST. S. DE GUZMAN ST. RR 400.00 BARANGAY: IBAYO SANTO NIO (5) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. B. AQUINO AVE. NEW MIA * CR 1,500.00 (FORMERLY IMELDA AVENUE) BERNARDO ST. DAMAYAN ST. RR 300.00 BULI ST. BALTAO SUBD. CR 1,500.00 BULI ST. BALTAO SUBD. RR 730.00 DAMAYAN ST. ISAROG ST. RR 450.00 DANDAN ST. DE LEON ST. RR 300.00 DE LEON ST. DANDAN ST. RR 300.00 E. RODRIGUEZ SR. COL. E. DE LEON RR 300.00 GREEN TOWERS 4TH ST. RR 300.00 ISAROG 1 ST. DAMAYAN ST. RR 300.00 J. P. RIZAL ST. AQUINO AVE. QUIRINO AVE. RR 600.00 SANTA AGUEDA SUN VALLEY RR 450.00 SANTA ANA SUN VALLEY RR 450.00 1ST ST. COL. E. DE LEON RR 300.00 2ND ST. COL. E. DE LEON RR 300.00 3RD ST. COL. E. DE LEON RR 300.00 4TH ST. COL. E. DE LEON RR 300.00 5TH ST. COL. E. DE LEON RR 300.00 6TH ST. COL. E. DE LEON RR 300.00 7TH ST. COL. E. DE LEON RR 300.00 8TH ST. COL. E. DE LEON RR 300.00 9TH ST. COL. E. DE LEON RR 300.00 WAWA ST. RODRIGUEZ ST. RR 300.00 AIRPORT ROAD - STO. NIO BRIDGE BARANGAY: LA HUERTA (6) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. B. AQUINO AVE. WAWA LA HUERTA CR 700.00 (FORMERLY IMELDA AVENUE) ESPIRITU ST. QUIRINO AVE. RR 700.00 ISAGANI ST. P. GOMEZ RR 500.00 J. DE LEON DANDAN Q AVE. RR 400.00 J. RIZAL ST. KAPT. TINOY ST. RR 400.00 JUAN LUNA ST. KAPT. TINOY ST. RR 400.00 KAPT. FLAVIANO DOMINGO ST. RR 400.00 KAPT. TINOY ST. P. GOMEZ RR 400.00 M. H. DEL PILAR DANDAN DOMINGO RR 400.00 M. RODRIGUEZ M. H. DEL PILAR RR 400.00 MA. CLARA SAN NICOLAS ST. RR 400.00 N. DE LEON ST. DANDAN QUIRINO RR 400.00 N. DOMINGO ST. M. H. DEL PILAR RR 400.00 P. DANDAN ST. N. DE LEON ST. RR 600.00 P. GOMEZ KAPT. TINOY ST. RR 600.00 PARANG PARANGAN IMELDA AVENUE RR 600.00 QUIRINO AVE. P. DANDAN ST. CR 1,200.00 SAN NICOLAS ST. MA. CLARA ST. RR 400.00 V. MEDINA ST. ESPIRITU CPD. RR 600.00 WAWA LA HUERTA AQUINO AVENUE RR 550.00 BARANGAY: MARCELO (7) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. GREENVALE SUBD. SO SUPERHIGHWAY RR 450.00 IRENEVILLE 2 M. GREENVALLEY RR 450.00 MARCELO GREEN VIL. AEROPARK SUBD. RR 500.00 MARCELO GREEN VIL. SO SUPERHIGHWAY CR 1,000.00 MAYWOOD VIL. S. DIAMOND SUBD. RR 450.00 S. DIAMOND MAYWOOD II RR 430.00 SUPERVILLE AVIATION HOUSE RR 400.00 UNITED PQUE 4 MON EL SUBD. RR 380.00 UNITED PQUE 4 SSS INDUSTRIAL RD I 680.00 BARANGAY: MERVILLE (8) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. MERVILLE PK EXE ADMIRAL VILLAGE RR 580.00 MERVILLE PK IV SO SUPERHIGHWAY RR 550.00 MERVILLE PK SUB SO ADMIRAL VIL. RR 580.00 MOLAVE SUBD. BRY. MERVILLE S RR 430.00 SOUTH ADMIRAL VIL. MERVILLE PK SUB. RR 450.00 SO GREEN PARK BRY. MERVILLE S. RR 450.00 BARANGAY: MOONWALK (9) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. BRICKTOWN SUBD. MOONWALK RR 380.00 MOONWALK I II III BRICKTOWN RR 400.00 MULTI NAT'L. VIL. MOONWALK SUBD. RR 700.00 BARANGAY: SAN ANTONIO (10) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. BRGY. VILLAGE 4TH ESTATE SUBD. RR 450.00 FOURTH ESTATE GOODWILL SUBD. RR 400.00 GOODWILL VIL. 3 4TH EST. SUBD. RR 400.00 M. ESPIRITO BRGY. VILLAGE RR 400.00 MALACAANG VIL. SAV III RR 400.00 MON-EL GOODWILL SUBD. RR 480.00 PALANTA SUKAT RR 530.00 SN ANTONIO VIL. BRGY. VILLAGE RR 400.00 BARANGAY: SAN DIONISIO (11) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. A. BONIFACIO ST. KABIHASNAN RR 500.00 B. AQUINO AVE. A. BONIFACIO CR 1,150.00 (FORMERLY IMELDA AVENUE) BERNABE SUBD. SAN DIONISIO RR 650.00 BUENAVENTURA SAN DIONISIO RR 400.00 DR. A. SANTOS AVE. SAN DIONISIO CR 1,200.00 FILIBUSTERISMO QUIRINO AVE. RR 500.00 H. RODRIGUEZ ST. QUIRINO AVE. RR 500.00 JACINTO ST. QUIRINO AVE. RR 500.00 KABIHASNAN ST. QUIRINO AVE. RR 600.00 LOPEZ JAENA ST. QUIRINO AVE. RR 500.00 MAMAMANTE ST. SALVADOR ST. RR 500.00 MATADO SAN DIONISIO RR 500.00 MORAS ST. JACINTO ST. RR 500.00 N. T. GARCIA ST. P. BURGOS ST. RR 500.00 P. BURGOS ST. QUIRINO AVE. RR 500.00 PELAEZ ST. QUIRINO AVE. RR 500.00 QUIRINO AVE. SAULOG CR 1,200.00 QUIRINO AVE. SAULOG RR 900.00 RAMOS ST. TRAMO LINES RR 500.00 ROMERO ST. QUIRINO AVE. RR 500.00 SALINAS ST. QUIRINO AVE. RR 500.00 SALVADOR ST. QUIRINO AVE. RR 500.00 TRAMO LINES M. H. DEL PILAR RR 450.00 VITALEZ ST. BUENAVENTURA RR 450.00 WAKAS QUIRINO AVE. RR 550.00 BARANGAY: SAN ISIDRO (12) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. CLAREM VIL. GARDEN CITY RR 400.00 DELA CRUZ CPD. FORTUNA VIL. RR 400.00 FORTUNATA VIL. SAN ANTONIO RR 500.00 GHEIGHT SUBD. SAV I RR 500.00 JUSTINA VIL. RAINBOW VIL. RR 380.00 KAYBIGA SUKAT RR 480.00 LOPEZ VIL. VITALEZ SUBD. RR 500.00 RAINBOW VIL. JUSTINA VIL. RR 450.00 SALVADOR ESTATE SAV XII RR 400.00 SAN ANTONIO VAL BF EXEC. VIL. RR 450.00 SANTOS COMPOUND SUKAT S DIONISIO RR 400.00 SANTOS COMPOUND VILLA LOURDES RR 350.00 UNITED PQUE V RAINBOW VIL. RR 400.00 VILLA LOURDES SALVADOR EST. RR 380.00 VILLA MENDOZA GREENHEIGHTS RR 480.00 VILLANUEVA VIL. FRONT OF EVACOM RR 400.00 VITALEZ CPD BUENAVENTURA RR 450.00 BARANGAY: SAN M. DE PORES (13) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. MARIAN PARK FOOD TERMINAL RR 300.00 UNITED PQUE 1 S EXPRESSWAY RR 500.00 UNITED PQUE 2 S EXPRESSWAY RR 500.00 UNITED PQUE 3 S EXPRESSWAY RR 500.00 BARANGAY: SUN VALLEY (14) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. CARIDAD VILLE STA. ANA SUBD. RR 450.00 COUNTRYSIDE VIL. STA. ANA SUBD. RR 450.00 EXEC. HEIGHTS SO ADMIRAL VIL. RR 450.00 MIRAMAR VIL. SUNVALLEY SUBD. RR 530.00 MONTE V MONSOD COUNTRYSIDE SUB. RR 500.00 MOONVILLE VIL. SUN VALLEY SUBD. RR 430.00 ST. FRANCIS SUBD. MOONWALK SUBD. RR 480.00 STA. ANA VIL. CARIDAD VIL. RR 480.00 SUNVALLEY SUBD. MIRAMAR II RR 500.00 BARANGAY: TAMBO (15) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. AGRIPINA ST. QUIRINO AVE. RR 800.00 BATAAN ST. QUIRINO AVE. RR 750.00 BAYVIEW DRIVE QUIRINO AVE. RR 1,000.00 C. SANTOS ST. PHIL. NAVY CPD. RR 650.00 DOMESTIC RD. QUIRINO AVE. CR 1,500.00 E. MAYUGA ST. CAMP. CLAUDIO RR 750.00 GALLEGO COURT QUIRINO AVE. RR 800.00 GEN. SEGUNDO ST. QUIRINO AVE. RR 800.00 INT LEDESMA SUB. QUIRINO AVE. RR 800.00 INT QUIRINO AVE. TAMBO QUIRINO AVE. RR 800.00 INT TAMBO QUIRINO AVE. RR 800.00 J. ABAD SANTOS BAYVIEW DRIVE RR 1,000.00 J. FERMIN QUIRINO AVE. RR 800.00 JALANDONI ST. QUIRINO AVE. RR 800.00 KABESANG CILIO QUIRINO AVE. RR 800.00 L. AVELINO QUIRINO AVE. RR 1,000.00 LEDESMA SUBD. QUIRINO AVE. RR 800.00 LOPEZ DE LEON QUIRINO AVE. RR 800.00 MADONOUGH RD. QUIRINO AVE. RR 800.00 MARTYRS ST. QUIRINO AVE. RR 530.00 MENDOZA ST. MENDOZA SUBD. RR 530.00 MIA RD. QUIRINO AVE. CR 1,100.00 P. DE LEON ST. QUIRINO AVE. RR 580.00 P. SANTOS ST. QUIRINO AVE. RR 530.00 P. VERGEL ST. QUIRINO AVE. RR 530.00 PAULINO ST. QUIRINO AVE. RR 500.00 PINAGLABANAN QUIRINO AVE. RR 530.00 QUIRINO AVE. TAMBO VILLAMAR COURT RR 800.00 QUIRINO AVE. MERALCO CR 1,500.00 RATTAN ST. RIVER VIEW ST. RR 400.00 REAL ST. QUIRINO AVE. RR 400.00 RIVER VIEW ST. RATTAN ST. RR 400.00 ROXAS BLVD. CENTRO ESCOLAR UNIV. RR 1,200.00 ROXAS BLVD. CR 1,500.00 SANDEJAS ST. QUIRINO AVE. RR 400.00 SEASIDE DRIVE SUNSET VIEW VIL. RR 800.00 SUNSET DRIVE BAYVIEW RR 800.00 TAMARAO COURT QUIRINO AVE. RR 800.00 TAMBO TAMARAO COURT RR 800.00 VILLAMAR ST. QUIRINO AVE. RR 800.00 VILLA CAROLINA CENTRO ESCOLAR UNIV. RC 3,500.00 VILLAVERDE ST. QUIRINO AVE. RR 500.00 1ST ST. QUIRINO AVE. RR 500.00 1ST VILLAMAR CT QUIRINO AVE. RR 800.00 10TH ST. QUIRINO AVE. RR 550.00 16TH TAMBO ST. QUIRINO AVE. I 800.00 2ND VILLAMAR CT QUIRINO AVE. RR 800.00 BARANGAY: VITALEZ (16) STREET/SUBDIVISION VICINITY CLASSIFICATION INITIAL ZV/SQ.M. AIRLANE VIL. BALTAO SUBD. RR 430.00 AIRPORT VIL. NEW MIA RR 450.00 BALTAO SUBD. AIRLANE VILLAGE RR 480.00 DON JOSE SUBD. PATSVILLE SUBD. RR 480.00 PATSVILLE SUBD. AIRLANE VILLAGE RR 450.00 Certain Guidelines in the Implementation of Zonal Values of Real Properties for RDO No. 52 Paraaque (Formerly RDO No. 34 Paraaque, Las Pias and Muntinlupa) 1. No previous sale of property of a particular classification. ASEcHI Where in the approved listing of zonal values, no zonal value has been prescribed for a particular other classification of real property, the zonal value prescribed for the same class of real property located in the adjacent barangay of similar conditions shall be used. 2. No previous sale of property of any classification. In a barangay where no sale, exchange or other disposition of land has been effected, the approved zonal value of a similarly situated property in an adjacent barangay of similar conditions, shall be used. 3. No previous sale of property in a particular street(s) within the same barangay . Where a street in any barangay does not appear in the list of streets with approved zonal land values, the approved zonal values of lands with the same classification in other streets within the same vicinity in the barangay shall apply. 4. Division of a barangay . In the event that an existing barangay is divided into two or more barangays , the zonal values prescribed for the existing barangay shall be used for the newly created barangay . 5. The zonal values established herein shall apply in computing all internal revenue taxes provided that the capital gains tax from sales, exchanges, or other dispositions of real property located in Muntinlupa, Las Pias, and Paraaque 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. SACHcD 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.