Republic of the Philippines DEPARTMENT OF FINANCE Roxas Boulevard Corner Vito Cruz Street Manila 1004 DEPARTMENT ORDER NO. 15-2010 JUNE 21, 2010 SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROP CITY OF ZAMBOANGA CITY UNDER THE JURISDICTION OF REVENU OFFICE NO. 93A-ZAMBOANGA CITY FOR INTERNAL REVENUE TAX TO : All Internal Revenue Officers and Others Concerned. authorizes the Commissioner of Internal Revenue to divi areas and determine for internal revenue tax purposes, located in each zone or area upon consultation with com public sectors. By virtue of said authority, the Commission values of real properties in the City of Zamboanga (2nd District Office No. 93A-Zamboanga City, Revenue Region hearing was conducted on August 28, 2008. This order i values of real properties for purposes of computing any or any other disposition of real properties. The zonal values established herein shall a market value as shown in the schedule of values of the selling price/consideration as shown in the duly notari This order shall take effect immediately. (si MARGARITO B. TEVE Secretary of RECOMMENDED BY: (signed) JOEL L. TAN-TORRES Commissioner of Internal Revenu Section 6(E) of Republic Act No. 8424, other
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Republic of the Philippines
DEPARTMENT OF FINANCERoxas Boulevard Corner Vito Cruz Street
Manila 1004
DEPARTMENT ORDER NO. 15-2010JUNE 21, 2010
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THECITY OF ZAMBOANGA CITY UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 93A-ZAMBOANGA CITY FOR INTERNAL REVENUE TAX PURPOSES.
TO : All Internal Revenue Officers and Others Concerned.
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones orareas and determine for internal revenue tax purposes, the fair market value of the real propertieslocated in each zone or area upon consultation with competent appraisers both from the private andpublic sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonalvalues of real properties in the City of Zamboanga (2nd revision) within the jurisdiction of RevenueDistrict Office No. 93A-Zamboanga City, Revenue Region No. 15-Zamboanga City after publichearing was conducted on August 28, 2008. This order is issued to implement the revised zonalvalues of real properties for purposes of computing any internal revenue tax due on sale/transferor any other disposition of real properties.
The zonal values established herein shall apply provided the same as higher than (1) the fairmarket value as shown in the schedule of values of the provincial or city assessor and (2) the grossselling price/consideration as shown in the duly notarized document of sale or transfer of real property.
This order shall take effect immediately.
(signed)MARGARITO B. TEVES Secretary of Finance
RECOMMENDED BY:
(signed) JOEL L. TAN-TORRES Commissioner of Internal Revenue
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997",
DEFINITION OF TERMS
RESIDENTIAL LAND/CONDOMINIUM PRINCIPALLY DEVOTED TO HABITATION.COMMERCIAL LAND/DEVOTED PRINCIPALLY TO COMMMERCIAL 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, INLAND FISHING,SALT-MAKING, AND OTHER AND OTHER AGRICULTURAL USES INCLUDINGTIMBERLAND AND FOREST LAND.
GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HASPOTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL,INDUSTRIAL, INSTITUTIONAL, ETC. MUST NOT BE LESS THAN 5,000SQUARE METERS.
VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT,NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEINGLOCATED.
CLASSIFICATION LEGEND:
CODE CLASSIFICATION CODE CLASSIFICATIONRR Residential Regular GL Government LandCR Commercial Regular GP* General PurposesRC Residential Condominium I IndustrialCC Commercial Condominium X InstitutionalCL Cemetery Lot APD Area for Priority DevelopmentA Agricultural PS Parking Slot
*Agricultual/Rawland not less than 5,000 square meters
AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo LandA2 Riceland Unirrigated A27 Peanut LandA3 Upland A28 Soy beans LandA4 Coco Land A29 Grape vineyardA5 Citrus Land A30 Pepper LandA6 Fishpond A31 Mineral LandA7 Swamp A32 Non Metallic mineral LandA8 Nipa Land A33 Coal DepositA9 Cotton Land A34 African Oil LandA10 Cogon A35 Rubber LandA11 Abaca Land A36 Forest Land/Timber LandA12 Orchard A37 Horticultural LandA13 Pineapple Land A38 Salt BedsA14 Banana Land A39 SeashoreA15 Pasture Land A40 ResortA16 Corn Land A41 Sandy/StonyA17 Sugar Land A42 Prawn pondA18 Tobacco Land A43 SorghumA19 Cacao A44 Ipil-ipilA20 Lanzones A45 KangkongA21 Durian A46 ZarateA22 Rambutan A47 Vegetable LandA23 Mango A48 CoffeeA24 Mangrove A49 Mountainous / Hilly AreasA25 Camote/Cassava A50 Other Agricultural Lands
-oOo-
RDO NO. 93 ZAMBOANGA CITY
CITY OF ZAMBOANGAD.O. No. 15-2010
BARANGAY: POBLACION (ZONE 1) Effectivity Date 6-Aug-10
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 (HLURB). IF IT IS
UTILIZED FOR SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER
GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP),
NATIONAL HOUSING AUTHORITY (NHA), ETC.
SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE
VALUED AS AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY.
5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL
INTERNAL REVENUE TAXES (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE,
DONOR’S, AND DOCUMENTARY STAMP TAXES) DUE ON SALES, EXCHANGES, OR OTHER
DISPOSITIONS OF REAL PROPERTY. PROVIDED, THAT THE SAME IS HIGHER THAN (1.)THE
FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL
AND CITY ASSESSORS (i.e. LATEST TAX DECLARATION) AND (2.) THE GROSS SELLING
PRICE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE
TIME OF SALE OR EXCHANGE.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING
ESTATE AND DONOR’S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS
DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES)
OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE
PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
Republic of the Philippines
DEPARTMENT OF FINANCERoxas Boulevard Corner Vito Cruz Street
Manila 1004
DEPARTMENT ORDER NO. 15-2010JUNE 21, 2010
IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THECITY OF ZAMBOANGA CITY UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 93A-ZAMBOANGA CITY FOR INTERNAL REVENUE TAX PURPOSES.
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones orareas and determine for internal revenue tax purposes, the fair market value of the real propertieslocated in each zone or area upon consultation with competent appraisers both from the private and
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonalvalues of real properties in the City of Zamboanga (2nd revision) within the jurisdiction of RevenueDistrict Office No. 93A-Zamboanga City, Revenue Region No. 15-Zamboanga City after publichearing was conducted on August 28, 2008. This order is issued to implement the revised zonalvalues of real properties for purposes of computing any internal revenue tax due on sale/transfer
The zonal values established herein shall apply provided the same as higher than (1) the fairmarket value as shown in the schedule of values of the provincial or city assessor and (2) the grossselling price/consideration as shown in the duly notarized document of sale or transfer of real property.
MARGARITO B. TEVES Secretary of Finance
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997",
SALT-MAKING, AND OTHER AND OTHER AGRICULTURAL USES INCLUDING
Area for Priority Development
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4,900.00
3,600.00
5,000.00
3,600.00
5,000.00
5,000.00
8,800.00
6,800.00
8,800.00
8,100.00
6,100.00
8,100.00
5,000.00
8,100.00
5,000.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
8,800.00
8,800.00
8,800.00
5,000.00
5,000.00
4,000.00
6,100.00
5,100.00
8,800.00
6,800.00
5,100.00
6,100.00
4,000.00
8,800.00
6,800.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
8,800.00
6,800.00
4,300.00
8,800.00
6,800.00
6,100.00
5,100.00
5,100.00
8,800.00
7,600.00
6,800.00
8,800.00
6,800.00
8,100.00
5,000.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
6,800.00
4,400.00
3,600.00
6,100.00
5,100.00
5,000.00
4,000.00
7,800.00
6,800.00
8,800.00
6,100.00
4,000.00
7,400.00
7,100.00
6,100.00
8,100.00
7,100.00
6,100.00
7,100.00
5,000.00
NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN TOMAS CLAUDIO ST. AND VETERANS AVE.
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
8,800.00
6,800.00
6,100.00
5,100.00
6,100.00
5,100.00
8,000.00
6,800.00
5,800.00
6,800.00
5,100.00
6,100.00
8,800.00
8,800.00
8,800.00
8,800.00
8,900.00
8,800.00
8,800.00
6,800.00
7,800.00
6,800.00
8,800.00
8,100.00
7,800.00
6,800.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
6,800.00
5,800.00
6,800.00
6,800.00
7,100.00
6,100.00
8,800.00
6,800.00
5,800.00
8,800.00
6,800.00
7,100.00
5,000.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
40.00
15.00
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
50.00
90.00
6.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
220.00
220.00
25.00
8.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
380.00
280.00
380.00
380.00
280.00
380.00
400.00
280.00
380.00
280.00
280.00
630.00
380.00
300.00
300.00
280.00
50.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
40.00
60.00
6.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
38.00
6.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
38.00
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
38.00
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
38.00
6.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
95.00
11.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
185.00
130.00
5.00
10.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
280.00
380.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
50.00
80.00
6.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
400.00
1,200.00
1,000.00
600.00
1,800.00
400.00
1,300.00
650.00
500.00
950.00
400.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
120.00
30.00
6.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
90.00
26.00
6.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
90.00
15.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
6.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
350.00
700.00
3.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
70.00
25.00
6.50
5.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
25.00
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
38.00
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
80.00
9.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
60.00
6.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
80.00
11.50
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
55.00
120.00
3.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
40.00
11.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
70.00
6.50
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
350.00
250.00
13.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
38.00
11.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
200.00
11.50
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
40.00
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
65.00
90.00
11.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
150.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
6.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
380.00
260.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
200.00
40.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
160.00
13.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
60.00
12.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
240.00
240.00
130.00
460.00
15.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
225.00
445.00
1,585.00
215.00
215.00
30.00
15.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
370.00
530.00
360.00
250.00
375.00
375.00
260.00
360.00
15.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
275.00
380.00
15.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
75.00
11.50
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
37.50
11.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
40.00
9.50
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
60.00
17.50
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
170.00
215.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
40.00
6.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
2,600.00
6,300.00
800.00
380.00
560.00
380.00
380.00
380.00
380.00
380.00
380.00
380.00
380.00
360.00
20.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
30.00
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
175.00
175.00
175.00
15.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
195.00
4.00
145-95
25-Dec-95
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
4.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
37.00
6.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
37.00
6.00
-----------------------------
1ST REVISION
ZV/SQ.M.
-----------------------------
=================
Republic of the PhilippinesDEPARTMENT OF FINANCE
Manila
DEPARTMENT ORDER No. 145-95AUGUST 14, 1995
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF ZAMBOANGA UNDER REVENUE DISTRICT OFFICE No. 93 (ZAMBOANGA CITY), REVENUE REGION No.15 (ZAMBOANGA CITY) FOR INTERNAL REVENUE TAX PURPOSES.
T O : All Internal Revenue Officers and Others Concerned.
Section 6(e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or 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 (1st revision) located in the City of Zamboanga under the jurisdiction of Revenue District Office No. 93 (Zamboanga City), Revenue Region No. 15 (Zamboanga City) after public hearing was conducted on March 31, 1995 for the purpose. This Order is issued to implement the revised zonal values for land to used in computing any internal revenue tax.
In case the gross selling price or sthe market value as shown in the schedule of values of the provincial or city assessor is higher than zonal value established herein, such values shall be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Signed)ROBERTO F. DE OCAMPO
Secretary of Finance RECOMMENDED BY:
(Signed)LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
-oOo-
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.
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 CLASSIFICATION CODE CLASSIFICATIONRR Residential Regular GL Government LandCR Commercial Regular GP* General PurposesRC Residential Condominium I IndustrialCC Commercial Condominium X InstitutionalCL Cemetery Lot APD Area for Priority DevelopmentA Agricultural PS Parking Slot
*Agricultual/Rawland not less than 5,000 square meters
AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo LandA2 Riceland Unirrigated A27 Peanut LandA3 Upland A28 Soy beans LandA4 Coco Land A29 Grape vineyardA5 Citrus Land A30 Pepper LandA6 Fishpond A31 Mineral LandA7 Swamp A32 Non Metallic mineral LandA8 Nipa Land A33 Coal DepositA9 Cotton Land A34 African Oil LandA10 Cogon A35 Rubber LandA11 Abaca Land A36 Forest Land/Timber LandA12 Orchard A37 Horticultural LandA13 Pineapple Land A38 Salt BedsA14 Banana Land A39 SeashoreA15 Pasture Land A40 ResortA16 Corn Land A41 Sandy/StonyA17 Sugar Land A42 Prawn pondA18 Tobacco Land A43 SorghumA19 Cacao A44 Ipil-ipilA20 Lanzones A45 KangkongA21 Durian A46 ZarateA22 Rambutan A47 Vegetable LandA23 Mango A48 CoffeeA24 Mangrove A49 Mountainous / Hilly AreasA25 Camote/Cassava A50 Other Agricultural Lands
-oOo-
RDO NO. 93 ZAMBOANGA CITY
CITY OF ZAMBOANGAD.O. No. 145-95 34-89
BARANGAY: POBLACION (ZONE 1) Effectivity Date 25-Dec-95 20-Jan-90
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR 4,900.00 1,400.00
RR 3,600.00 1,000.00 GL
CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR 5,000.00 1,400.00 RR 3,600.00 1,000.00 GL
CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR 5,000.00 1,400.00 X 5,000.00 1,400.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------P. BRILLANTES ST CLIMACO - LA PURISIMA CR 8,800.00 2,250.00
X 8,800.00 2,250.00 GL
BARCELONA ST GOV. LIM - P. BRILLANTES CR 8,800.00 2,250.00 RR 5,000.00 1,400.00
BUENAVISTA ST SAN JOSE RD - M. JALDON CR 5,000.00 1,400.00 RR 4,000.00 1,000.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------URDANETA ST GOV. LIM - BRILLANTES CR 8,800.00 2,250.00
RR 6,800.00 1,400.00 ALL OTHER STREETS ZONE 2 BARANGAY POBLACION CR 8,100.00 2,250.00 RR 5,000.00 1,400.00
RDO NO. 93 ZAMBOANGA CITY
CITY OF ZAMBOANGAD.O. No. 145-95 34-89
BARANGAY: POBLACION (ZONE 3) Effectivity Date 25-Dec-95 20-Jan-90
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALMONTE ST GOV. LIM - T. CLAUDIO CR 6,800.00 1,400.00 CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR 4,400.00 1,400.00
RR 3,600.00 1,000.00 CAMPANER ST LA PURISIMA - NUNEZ ST CR 6,100.00 1,400.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------BARCELONA ST I. MAGNO - GOV. LIM AVE CR 8,800.00 2,250.00
RR 6,800.00 1,400.00 CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR 6,100.00 1,400.00
RR 5,100.00 1,000.00 CLAVERIA ST GOV. ALVAREZ - PILAR ST CR 6,100.00 1,400.00
RR 5,100.00 1,000.00 CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR 8,000.00 2,250.00 CORCUERA SR PORT AREA - PILAR ST CR 6,800.00 1,400.00
RR 5,800.00 1,000.00 EAST RECLAIMED AREA PORT AREA - FORT PILAR GLGOV. ALVAREZ P. LORENZO - VETERANS CR 6,800.00 1,400.00
RR 5,100.00 1,000.00 X 6,100.00 1,400.00
GOV. LIM AVE LA PURISIMA - VETERANS CR 8,800.00 2,250.00 X 8,800.00 2,250.00
I. MAGNO ST CLIMACO - P. LORENZO CR 8,800.00 2,250.00 GL
J. S. ALANO ST GOV. LIM - DON LORENZO CR 8,800.00 2,250.00 X 8,900.00 2,250.00
GLMA. CLARA ST VALDEROSA - ZARAGOZA CR 8,800.00 2,250.00
GLP. REYES ST GOV. LIM AVE - I. MAGNO CR 8,800.00 2,250.00 PETTIT BARRACKS VILLALOBOS - FORT PILAR X 6,800.00 1,400.00
GLPILAR ST DON LORENZO - VETERANS CR 7,800.00 2,000.00
RR 6,800.00 1,400.00 X 8,800.00 2,250.00
PORT AREA RECLAIMED PORT AREA - PUBLIC MARKET GLR. SOLIMAN ST (SOLIRAN ST) CLIMACO - PUBLIC MARKET CR 8,100.00 2,250.00
GL
RDO NO. 93 ZAMBOANGA CITY
CITY OF ZAMBOANGA
D.O. No. 145-95 34-89
BARANGAY: POBLACION (ZONE 4) Effectivity Date 25-Dec-95 20-Jan-90
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------RIZAL ST MA. CLARA - VILLALOBOS CR 7,800.00 2,000.00
X 6,800.00 1,400.00 SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR 6,800.00 1,400.00
RR 5,800.00 1,000.00 URDANETA ST GOV. LIM AVE - I. MAGNO CR 6,800.00 2,250.00 VALDEROSA ST DON LORENZO - FORT PILAR CR 6,800.00 2,000.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 40.00 20.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------BALIWASAN CHICO CR 380.00 180.00
RR 280.00 150.00 X 380.00 180.00
BALIWASAN GRANDE CR 380.00 180.00 RR 280.00 150.00 X 380.00 180.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 38.00 20.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 38.00 20.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00
BARANGAY: CAMPO ISLAM - RAJA MODA-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------
CLASSI- 1ST REVISION INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 120.00 30.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 90.00 40.00 A 15.00 5.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 350.00 120.00
CR 700A 3.00
BARANGAY: LA PAZ-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------
CLASSI- 1ST REVISION INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.
-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00
BARANGAY: L GUA SACOL IS-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------
CLASSI- 1ST REVISION INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.
-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 60.00 30.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS GL
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 350.00 150.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 40.00 20.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------
A 6.50 2.00
BARANGAY: SAN JOSE -B NAVARRO-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------
CLASSI- 1ST REVISION INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.
-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------R. T. LIM RR 380.00 130.00 X 260.00
BARANGAY: SAN JOSE GUSU-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------
CLASSI- 1ST REVISION INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 160.00 80.00
BARANGAY: SANTA BARBARA -------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------
CLASSI- 1ST REVISION INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------EVANGELISTA ST RR 225.00
CR 445.00 I 1,585.00
TALON TALON LOOP CR 150.00 TALON LOOP RR 215.00 100.00 ALL OTHER STREETS RR 215.00 100.00
I 130.00 A 15.00
GP 30.00
BARANGAY: SANTA MARIA-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------
CLASSI- 1ST REVISION INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 275.00 200.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 75.00 40.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 40.00 20.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL OTHER STREETS RR 40.00 20.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 30.00 20.00
CLASSI- 1ST REVISION INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.
-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREET A 4.00 1.00
CLASSI- 1ST REVISION INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.
-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREET A 4.00 1.00
RDO NO. 93 ZAMBOANGA CITY
CITY OF ZAMBOANGAD.O. No. 145-95 34-89
BARANGAY: TUGBUNGAN Effectivity Date 25-Dec-95 20-Jan-90
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------TUGBUNGAN RR 175.00 100.00 TALON TALON RR 175.00 100.00 TALON TALON LOOP RR 175.00 100.00 ALL OTHER STREETS A 15.00 5.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 195.00 150.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 37.00 20.00
SUBJECT: Implementation of the Zonal Values of Real Properties in the City of Zamboanga under under Revenue District Office No. 70, Revenue Region 9, Zamboanga City, for Internal Revenue Tax Purposes
T O : All Internal Revenue Officers and Others Concerned.
Section 6(e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or 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 the City of Zamboanga under Revenue District Office No. 70, Revenue Region 9, Zamboanga City, after a public hearing was conducted on June 30, 1989 for the purposes. This Order is issued to implement zonal values for land as shown in Annex "A" hereof to be used in computing any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of values of the Provincial or City Assessors is higher than zonal value established herein, such values shall be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Signed)VICTOR C. MACALINCAG
Acting Secretary of Finance RECOMMENDED BY:
(Signed)JOSE U. ONG
Commissioner of Internal Revenue -oOo-
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.
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 'CC' Commercial Condominium 'RC' Residential Condominium 'I' Industrial 'CR' Commercial Regular 'X' Institutional 'A' Agricultural 'GL' Government Land 'APD' Area for Priority Development 'GP' General Purpose
-oOo-
RDO NO. 93 ZAMBOANGA CITY
CITY OF ZAMBOANGAD.O. No. 34-89
BARANGAY: POBLACION (ZONE 1) Effectivity Date 20-Jan-90
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR 1,400.00
RR 1,000.00 GL
CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR 1,400.00 RR 1,000.00 GL
CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR 1,400.00 X 1,400.00
GLCLIMACO AVE JUNCTION - GOV LIM AVE CR 2,250.00
GLGOV. LIM AVE CLIMACO AVE - MAGAY ST CR 2,250.00
GLMAGAY ST GOV. LIM AVE-R.T LIM BLVD CR 1,400.00
GLMERCADO ST T. CLAUDIO - GOV. LIM CR 2,250.00
GLM. CALIXTO ST MAGAY ST - SAN JOSE RD CR 2,250.00
GLR. T. LIM BLVD MAGAY ST - A. ALVAREZ ST CR 1,400.00
GLTOMAS CLAUDIO ST CLIMACO AVE - VARELA ST CR 2,000.00
RR 1,400.00 GL
ALL OTHER STREETS ZONE I BARANGAY POBLACION CR 2,250.00 RR 1,400.00 GL
RDO NO. 93 ZAMBOANGA CITY
CITY OF ZAMBOANGAD.O. No. 34-89
BARANGAY: POBLACION (ZONE 2) Effectivity Date 20-Jan-90
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------P. BRILLANTES ST CLIMACO - LA PURISIMA CR 2,250.00
X 2,250.00 GL
BARCELONA ST GOV. LIM - P. BRILLANTES CR 2,250.00 RR 1,400.00
BUENAVISTA ST SAN JOSE RD - M. JALDON CR 1,400.00 RR 1,000.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------URDANETA ST GOV. LIM - BRILLANTES CR 2,250.00
RR 1,400.00 ALL OTHER STREETS ZONE 2 BARANGAY POBLACION CR 2,250.00 RR 1,400.00
RDO NO. 93 ZAMBOANGA CITY
CITY OF ZAMBOANGAD.O. No. 34-89
BARANGAY: POBLACION (ZONE 3) Effectivity Date 20-Jan-90
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALMONTE ST GOV. LIM - T. CLAUDIO CR 1,400.00 CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR 1,400.00
RR 1,000.00 CAMPANER ST LA PURISIMA - NUNEZ ST CR 1,400.00
RR 1,000.00 GL
GOV. ALVAREZ LA PURISIMA - VETERANS CR 1,400.00 RR 1,000.00
LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR 2,000.00 RR 1,400.00 X 2,250.00
GLNUNEZ ST GOV. LIM - GOV. ALVAREZ CR 1,400.00
RR 1,000.00 TOMAS CLAUDIO ST LA PURISIMA - VETERANS CR 2,000.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------BARCELONA ST I. MAGNO - GOV. LIM AVE CR 2,250.00
RR 1,400.00 CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR 1,400.00
RR 1,000.00 CLAVERIA ST GOV. ALVAREZ - PILAR ST CR 1,400.00
RR 1,000.00 CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR 2,250.00 CORCUERA SR PORT AREA - PILAR ST CR 1,400.00
RR 1,000.00 EAST RECLAIMED AREA PORT AREA - FORT PILAR GLGOV. ALVAREZ P. LORENZO - VETERANS CR 1,400.00
RR 1,000.00 X 1,400.00
GLGOV. LIM AVE LA PURISIMA - VETERANS CR 2,250.00
X 2,250.00 GL
I. MAGNO ST CLIMACO - P. LORENZO CR 2,250.00 GL
J. S. ALANO ST GOV. LIM - DON LORENZO CR 2,250.00 X 2,250.00
GLMA. CLARA ST VALDEROSA - ZARAGOZA CR 2,250.00
GLP. REYES ST GOV. LIM AVE - I. MAGNO CR 2,250.00 PETTIT BARRACKS VILLALOBOS - FORT PILAR X 1,400.00
GLPILAR ST DON LORENZO - VETERANS CR 2,000.00
RR 1,400.00 X 2,250.00
PORT AREA RECLAIMED PORT AREA - PUBLIC MARKET GLR. SOLIRAN ST CLIMACO - PUBLIC MARKET CR 2,250.00
GL
RDO NO. 93 ZAMBOANGA CITY
CITY OF ZAMBOANGA
D.O. No. 34-89
BARANGAY: POBLACION (ZONE 4) Effectivity Date 20-Jan-90
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------RIZAL ST MA. CLARA - VILLALOBOS CR 2,000.00
X 1,400.00 SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR 1,400.00
RR 1,000.00 GL
URDANETA ST GOV. LIM AVE - I. MAGNO CR 2,250.00 VALDEROSA ST DON LORENZO - FORT PILAR CR 2,000.00
GLVETERANS AVE GOV. LIM AVE - FORT PILAR CR 2,000.00
RR 1,400.00 X 2,250.00
GLVILLALOBOS ST VALDEROSA - PILAR ST CR 1,400.00
RR 1,000.00 ZARAGOSA ST I. MAGNO - VILLALOBOS CR 2,250.00
RR 1,400.00 GL
ALL OTHER STREETS ZONE 4 BARANGAY POBLACION CR 2,000.00 RR 1,000.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------BALIWASAN CHICO CR 180.00
RR 150.00 X 180.00
BALIWASAN GRANDE CR 180.00 RR 150.00 X 180.00
RAJAH MUNDI CR 180.00 RR 150.00
I 180.00 J. JOHNSON ST CR 180.00
RR 150.00 SAN JOSE RD CR 180.00
RR 150.00 SUTERVILLE RRBALIWASAN SEASIDE RRALL OTHER STREETS RR 150.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00
BARANGAY: CAMPO ISLAM - RAJA MODA--------------------------------------------- --------------------------------------------- --------------------------- ---------------------
CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 30.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 40.00 A 5.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 120.00
CRA
BARANGAY: LA PAZ--------------------------------------------- --------------------------------------------- --------------------------- ---------------------
CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00
BARANGAY: L GUA SACOL IS--------------------------------------------- --------------------------------------------- --------------------------- ---------------------
CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 30.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS GL
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 150.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------
A 2.00
BARANGAY: SAN JOSE -B NAVARRO--------------------------------------------- --------------------------------------------- --------------------------- ---------------------
CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- --------------------------------------------- --------------------------- ---------------------R. T. LIM RR 130.00 X
BARANGAY: SAN JOSE GUSU--------------------------------------------- --------------------------------------------- --------------------------- ---------------------
CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 80.00
BARANGAY: SANTA BARBARA --------------------------------------------- --------------------------------------------- --------------------------- ---------------------
CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------EVANGELISTA ST RR 120.00 TALON TALON LOOP CR 150.00 ALL OTHER STREETS I 130.00
RR 100.00 RR 100.00
BARANGAY: SANTA MARIA--------------------------------------------- --------------------------------------------- --------------------------- ---------------------
CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 200.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 40.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL OTHER STREETS RR 20.00
X 200.00 DON ALFARO RR 200.00 TETUAN HIGHWAY RR 200.00 CABATO ROAD RR 150.00 CANDIDO ST RR 150.00 ESTRADA ST RR 150.00 ATILANO RR 150.00 DON TORIBIO ST RR 150.00 BURGOS RR 150.00 NATIVIDAD ST RR 150.00 FALCATAN RR 150.00 ALL OTHER STREETS RR 100.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00
CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREET A 1.00
CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.
--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREET A 1.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------TUGBUNGAN RR 100.00 TALON TALON RR 100.00 TALON TALON LOOP RR 100.00 ALL OTHER STREETS A 5.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 150.00
STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00
CERAIN GUIDELINES IN THE IMPLEMENTATIONOF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO 70 ZAMBOANGA CITY
Where in the approved listing of Zonal Values (For various classifications of Real Property), No value has beenprescribed for a particular classification, the Zonal Value prescribed for the same class of Real Property located inthe adjacent barangay of similar conditions shall be used.
In a barangay where no sale, exchange or other dispostion of land has been effected, the approved Zonal Valueof a similarly situated property in an adjacent barangay of similar conditions, shall be used.
In the event that an existing Barangay is divided into two or more Barangays, the Zonal Values prescribed for theexisting Barangay shall be used for the newly created Barangay.
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.
In Determining or Arriving at the Zonal Values for Condominiums and Townhouses, the value of the land as wellas 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 be addedthereto.
These are areas identified as areas for priority development certified to as such by the Housing and Land UseRegulatory Board (HLURB). If it is Utilized for Social Housing, it shall be certified to as such by the PresidentialCommissione on Urban Poor (PCUP).
1. No Previous Sale of Property of a Particular Classification.
2. No Previous Sale of Property of any Classification.
3. Division of a Barangay.
4. Commercial.
5. Values of Condominiums and Townhouses.
6. Area for Priority Development (APD).
The Zonal Values established herein shall apply in computing all internal revenue taxes provided that the CapitalGains Tax from sales, exchanges, or other disposition of real property located in Zamboanga City classified as capital assets, including "Pacto De Retro" sales and other forms of conditional sales, by individuals, estates and trust,shall be taxed at the rate of 5% based on the gross selling price, if the consideration is higher than the Zonal Values herein established.
Provided however that the value of the property to be used in computting all internal revenue taxes shall be 1) theFair Market Value as determined by the Commissioner of Internal Revenue (I.E. Zonal Values) or 2) the Fair MarketValue as shown in the schedule of values of the Provincial and City Assessors, whichever is higher.
7. Zonal Value or FMV Established in the Schedule of Values of Assessors.