Makilala, Cotabato · RDO 108 (Kidapawan City, North Cotabato)
Effective: March 25, 2023
Poblacion is a barangay in Makilala, Cotabato with 171 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱3,201 per square meter. Street-level residential values range from ₱2,000 to ₱3,900 per square meter, with a median of ₱3,000/sqm. The highest-valued residential street is NATIONAL HIGHWAY GOING TO DAVAO at ₱3,900/sqm. Commercial zonal values reach up to ₱5,000/sqm. The majority of classified streets (85.4%) carry residential zoning. These values are used by the BIR as the minimum basis for computing capital gains tax and documentary stamp tax on property transactions in Poblacion.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Poblacion barangay-level residential value of ₱3,201/sqm
This is an estimate based on the BIR zonal value only. Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Transfer tax (varies by LGU) and other fees are not included. Consult a licensed tax professional for exact computations.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Poblacion | - | - | - |
↳ NATIONAL HIGHWAY GOING TO COTABATO(BULAWAN ST-LIMIT BRIDGE) | ₱3,000 | ₱5,000 | - |
↳ NATIONAL HIGHWAY GOING TO COTABATO(INTERSECT NATIONAL HIGHWAY GOING TAC-BULAWAN ST.) | - | ₱5,000 | - |
↳ NATIONAL HIGHWAY GOING TO DAVAO(INTERSECT NATIONAL HIGHWAY GOING TAC-QUIBOD ST.) | - | ₱5,000 | - |
↳ NATIONAL HIGHWAY GOING TO DAVAO(IPIL ST-KAMAGONG ST.) | - | ₱5,000 | - |
↳ NATIONAL HIGHWAY GOING TO DAVAO(QUIBOD ST-MOLAVE ST.) | - | ₱4,500 | - |
↳ NATIONAL HIGHWAY GOING TO DAVAO(MOLAVE ST-GOING DAVAO POBLACION LIMIT) | - | ₱4,500 | - |
↳ NATIONAL HIGHWAY GOING TO DAVAO(KAMAGONG ST-MARTIREZ ST.) | - | ₱4,500 | - |
↳ NATIONAL HIGHWAY GOING TO DAVAO(MARTINEZ ST-EEASWRD-LIMIT POB) | ₱3,900 | - | - |
↳ NHW-MAKILALA-TACURONG(FAMISAN ST-WEST 8TH AVENUE) | - | ₱4,500 | - |
↳ ROAD(FROM THE INTERSECTION OF POLANGCOS ST AND NHW-MAKILALA-TACURONG ROAD TO NHW-COTABATO-DAVAO ROAD) | - | ₱5,000 | - |
↳ ROAD(J RIZAL ST-CROSSING BRGY. CONCEPCION) | - | ₱4,500 | - |
↳ ROAD(CROSSING BRGY. CONCEPCION TO THE LIMIT OF POBLACION INCLUDING OTHER COMMERCIAL LOTS NOT CLASSIFIED HEREIN) | - | ₱4,500 | - |
↳ ROAD(ALL RESIDENTIAL LOTS OF THE NHW FROM CROSSING CONCEPCION TO THE LIMIT OF POBLACION) | ₱2,500 | - | - |
↳ NHW-MAKILALA-TACURONG ROAD 2ND LOTS(POLANCOS ST-JOSE RIZAL ST.) | ₱3,000 | - | - |
↳ NHW-COTABATO-DAVAO ROAD(ABAD SANTOS-FAMISAN ST) | - | ₱5,000 | - |
↳ NHW-COTABATO-DAVAO ROAD(FAMISAN ST-WEST 8TH AVENUE) | - | ₱4,500 | - |
↳ NHW-COTABATO-DAVAO ROAD(WEST 8TH AVENUE-WEST 2ND AVENUE) | - | ₱4,500 | - |
↳ NHW-COTABATO-DAVAO ROAD(ABAD SANTOS ST-LAMITAN BRIDGE) | - | ₱4,500 | - |
↳ MAKILALA/TACURONG ROAD(IPONG & POLANCOS STS-WRD POB LIMIT) | ₱3,000 | ₱4,500 | - |
↳ MAKILALA/TACURONG ROAD(INTERSECT COT/DAVAO ROAD-IPONG ST-POLANCOS ST) | - | ₱5,000 | - |
↳ A. MOLINA ST.(COTABATO-DAVAO ROAD-ARANAS ST) | ₱3,900 | - | - |
↳ A. MOLINA ST.(ARANAS ST-LAMBAYAO ST) | ₱3,500 | - | - |
↳ ABAD SANTOS ST.(COTABATO-DAVAO ROAD-TABUGOC ST) | ₱3,500 | - | - |
↳ ABAD SANTOS ST.(POLANCOS ST-TABUGOC ST) | ₱3,500 | - | - |
↳ ACACIA ST.(IPONG ST-NARRA ST) | ₱3,500 | ₱5,000 | - |
↳ ACACIA ST.(NARRA ST-NHW-COTABATO/DAVAO ROAD) | ₱3,900 | - | - |
↳ ARANAS ST.(TAÑADA ST- MOLINA ST) | ₱3,900 | - | - |
↳ ARANAS ST.(TAÑADA ST- LAMBAYAO ST) | ₱3,500 | - | - |
↳ ARANAS ST.(TAÑADA ST-WEST 2ND AVENUE) | ₱3,500 | - | - |
↳ ARANAS ST.(NHW-COTABATO-DAVAO ROAD TO UNKNOWN MUNICIPAL ROAD) | ₱2,500 | - | - |
↳ ARANAS ST.(PALMERA ST-WEST 2ND AVENUE) | ₱2,500 | - | - |
↳ ARELLANO ST.(NHW-MAKILALA-TACURONG RD-BULAWAN STREET) | ₱3,900 | - | - |
↳ ARELLANO ST.(NHW-MAKILALA-TACURONG ROAD-ABAD SANTOS ST.) | ₱3,900 | - | - |
↳ ARELLANO ST.(BULAWAN ST-GOING WEST POB. LIMIT) | ₱3,500 | - | - |
↳ ASUNCION ST.(ABAD SANTOS-SANDIQUE ST.) | ₱3,500 | - | - |
↳ BAGTICAN ST.(NHW COTABATO-DAVAO RD-LAMBAYAO ST.) | ₱3,000 | - | - |
↳ BAGTICAN ST.(LAMBAYAO ST-GOING NORTH POB. LIMIT) | ₱2,500 | - | - |
↳ BAUGBOG ST.(NHW-MAKILALA-TACURONG ROD-BULAWAN ST.) | ₱3,900 | - | - |
↳ BAUGBOG ST.(BULAWAN ST, WESTWARD-LIMIT POB.) | ₱3,000 | - | - |
↳ BENIGNO AQUINO ST.(COTABATO-DAVAO ROAD-ARANAS ST.) | ₱3,900 | - | - |
↳ BENIGNO AQUINO ST.(ARANAS ST-LAMBAYAO ST.) | ₱3,500 | - | - |
↳ BENIGNO AQUINO ST.(LAMBAYAO ST-SULTAN KUDARAT ST.) | ₱3,000 | - | - |
↳ BENIGNO AQUINO ST.(LAMBAYAO ST-SULTAN KUDARAT ST. (INTERIOR LOTS)) | ₱2,500 | - | - |
↳ BULAWAN ST.(NHW-COTABATO-DAVAAO RD-BAUGBOG STREET) | ₱3,900 | - | - |
↳ BULAWAN ST.(BAUGBOG ST-POLANCOS ST) | ₱3,500 | - | - |
↳ BULAWAN ST.(POLANCOS ST-GOING SOUTH POB LIMT) | ₱3,000 | - | - |
↳ C. COLOT ST.(MAKILALA-TACURONG RD. TO CIRCUMFERENTIAL ROAD) | - | ₱4,500 | - |
↳ C. FLORESTA ST.(MAGSAYSAY ST-PRES. ROXAS ST.) | ₱2,500 | - | - |
↳ CABACUNGAN ST.(COTABATO-DAVAO ROAD-ARANAS ST.) | ₱3,900 | - | - |
↳ CABACUNGAN ST.(NHW COTABATO-DAVAO RD-LAMBAYAO ST.) | ₱3,500 | - | - |
↳ CABACUNGAN ST.(ARANAS ST-LAMBAYAO ST.) | ₱3,500 | - | - |
↳ CABACUNGAN ST.(LAMBAYAO ST-NORTH POB LIMIT) | ₱2,500 | - | - |
↳ CABACUNGAN ST.(LAMBAYAO ST-SULTAN KUDARAT ST.) | ₱2,500 | - | - |
↳ CASTRO ST.(NHW-MAKILALA-TACURONG ROAD-C. TADEO ST.) | ₱3,900 | - | - |
↳ CIRCUMFERENTIAL ROAD(C. COLOT ST TO NHW-COTABATO-DAVAO ROAD) | - | ₱5,000 | - |
↳ DAO ST.(NHW COTABATO-DAVAO RD-LAMBAYAO ST.) | ₱3,500 | - | - |
↳ DAO ST.(LAMBAYAO ST - GOING NORTH POBLACION LIMIT) | ₱2,500 | - | - |
↳ DIEGO SILANG ST.(UNKNOWN MUNICIPAL ROAD-EAST 1ST AVENUE) | ₱2,500 | - | - |
↳ EAST 1ST AVENUE(POLANGCOS ST-DIEGO SILANG ST.) | ₱2,500 | - | - |
↳ EAST 2ND AVE ST.(NHW COTABATO- DAVAO ROAD - LAMBAYAO STREET) | ₱3,500 | - | - |
↳ EAST 5TH AVENUE(FELIX GASCAL ST-TAÑADA ST.) | ₱2,500 | - | - |
↳ EAST 5TH AVENUE(LAMBAYAO ST - GOING NORTH POBLACION LIMIT) | ₱2,500 | - | - |
↳ FAMISAN ST.(IPONG ST TO NHW-COTABATO-DAVAO ROAD) | ₱3,900 | - | - |
↳ FAMISAN ST.(NATIONAL HIGHWWAY COTABATO-DAVAO ROAD-IPONG ST.) | ₱3,500 | - | - |
↳ FAMISAN ST.(PRES. ROXAS ST-R. IPONG ST.) | ₱3,500 | - | - |
↳ FAMISAN ST.(IPONG STREET - SOUTHWARD - LIMIT OF POBLACION) | ₱2,500 | - | - |
↳ FAMISAN ST.(MAGSAYSAY ST-PRES. ROXAS ST.) | ₱2,500 | - | - |
↳ FELIX GASCAL ST.(COTABATO-DAVAO ROAD-ARANAS ST.) | ₱3,900 | - | - |
↳ FELIX GASCAL ST.(ALL LOTS BOTH SIDE OF FELIX GASCAL STREET FROM ARANAS ST-LAMBAYAO ST.) | ₱3,500 | - | - |
↳ FELIX GASCAL ST.(LAMBAYAO ST-EAST 5TH AVENUE) | ₱2,500 | - | - |
↳ GARCIA ST.(LAMBAYAO ST-EAST 5TH AVENUE) | - | ₱4,500 | - |
↳ GASATAN ST.(R. IPONG ST-NHW-COTABATO-DAVAO ROAD) | - | ₱4,500 | - |
↳ GASATAN ST.(2ND LOT OF R. IPONG ST-PRES. ROXAS ST.) | ₱3,900 | - | - |
↳ GASATAN ST.(NARRA ST-KALANTAS ST.) | ₱3,500 | - | - |
↳ GASATAN ST.(COTABATO-DAVAO ROAD- ARANAS ST.) | ₱3,500 | - | - |
↳ GASATAN ST.(KALANTAS ST-IPONG ST.) | ₱3,000 | - | - |
↳ GASATAN ST.(ARANAS ST-LAMBAYAO ST.) | ₱3,000 | - | - |
↳ GASATAN ST.(IPONG ST - SOUTHWARD UP TO LIMIT POBLACION) | ₱2,500 | - | - |
↳ GIL POLO ST.(MAGSAYSAY ST-RICARDO IPONG ST.) | ₱3,900 | - | - |
↳ GIL POLO ST.(QUIRINO ST-JOSE RIZAL ST.) | ₱2,500 | - | - |
↳ IPIL-IPIL ST.(NHW-COTABATO-DAVAO ROAD-LAMBAYAO STREET) | ₱3,500 | - | - |
↳ IPIL-IPIL ST.(LAMBAYAO ST-GOING NORTH POB. LIMIT) | ₱2,500 | - | - |
↳ IPONG ST.(FR MAKILALA-TACURONG NATL RD TO 1ST LOT OF ACACIA ST.) | - | ₱5,000 | - |
↳ IPONG ST.(TADEO ST-GASATAN ST.) | ₱3,900 | - | - |
↳ IPONG ST.(QUIBOD ST-SUAREZ ST.) | ₱3,900 | - | - |
↳ IPONG ST.(NHW-MAKILALA-TACURONG ROAD TO C. TADEO ST.) | ₱3,900 | - | - |
↳ IPONG ST.(ACACIA ST-GASATAN ST.) | ₱3,500 | - | - |
↳ IPONG ST.(GATASAN ST-MOLAVE AVENUE) | ₱3,000 | - | - |
↳ IPONG ST.(WEST 3RD AVENUE-UNKNOWN SUBDIVISION ROAD) | ₱3,000 | - | - |
↳ IPONG ST.(WEST 3RD AVENUE-WEST 2ND AVENUE) | ₱3,000 | - | - |
↳ IPONG ST.(MOLAVE AVE-EASTWARD TO LIMIT OF POBLACION) | ₱2,500 | - | - |
↳ KALANTAS ST.(IPONG ST-GASATAN ST.) | ₱3,900 | - | - |
↳ KALANTAS ST.(GASATAN ST-MOLAVE ST.) | ₱3,500 | - | - |
↳ KALANTAS ST.(ACACIA ST-GASATAN ST.) | ₱3,000 | - | - |
↳ KALANTAS ST.(MOLAVE AVE-WEST 1ST AVE-EGMIDIO SUAREZ SUBD.) | ₱3,000 | - | - |
↳ KALANTAS ST.(WEST 1ST AVE-EASTWARD UP TO LIMIT POBLACION) | ₱2,500 | - | - |
↳ KAMAGONG ST.(NATL HWAY-COTABATO-DAVAO ROAD-LAMBAYAO ST.) | ₱3,500 | - | - |
↳ KAMAGONG ST.(LAMBAYAO ST-NORTH POB. LIMIT) | ₱2,500 | - | - |
↳ LAMBAYAO ST.(CABACUNGAN ST-MARTINEZ ST.) | ₱3,500 | - | - |
↳ LAMBAYAO ST.(CABACUNGAN ST-TAÑADA ST) | ₱3,500 | - | - |
↳ LAMBAYAO ST.(IPIL-IPIL ST-CABACUNGAN ST.) | ₱3,000 | - | - |
↳ LAMBAYAO ST.(MARTINEZ ST-EASTWARD UP TO LIMIT POBLACION) | ₱3,000 | - | - |
↳ LAMBAYAO ST.(MABINI ST-D. GASATAN ST/SUBD. ROAD) | ₱3,000 | - | - |
↳ LAMBAYAO ST.(D. GASATAN SUBD. ROAD-WEST 2ND AVENUE) | ₱2,500 | - | - |
↳ LAMBAYAO ST.(FELIX GASCAL ST.-CABACUNGAN ST.) | ₱2,500 | - | - |
↳ LAUREL ST.(MAGSAYSAY ST-PRES. ROXAS ST.) | ₱3,000 | - | - |
↳ LAWAAN ST.(FELIX GASCAL ST.-TAÑADA ST.) | ₱2,500 | - | - |
↳ MABINI ST.(COTABATO-DAVAO ROAD- ARANAS ST.) | ₱3,900 | - | - |
↳ MABINI ST.(ARANAS ST-LAMBAYAO ST.) | ₱3,500 | - | - |
↳ MAGSAYSAY ST.(NHW-MAKILALA-TACURONG ROAD TO WEST 8TH AVE.) | ₱2,500 | - | - |
↳ MARTINEZ ST.(COTABATO-DAVAO ROAD- ARANAS ST.) | ₱3,900 | - | - |
↳ MARTINEZ ST.(NHW-COTABATO-DAVAO ROAD-IPONG ST.) | ₱3,500 | - | - |
↳ MARTINEZ ST.(ARANAS ST-LAMBAYAO ST.) | ₱3,000 | - | - |
↳ MARTINEZ ST.(IPONG ST-SOUTHWARD UP TO LIMIT POBLACION) | ₱2,500 | - | - |
↳ MOLAVE ST.(NHW COTABATO DAVAO ROAD-IPONG ST.) | ₱3,000 | - | - |
↳ MOLAVE ST.(IPONG ST-SOUTHWARD UP TO POB. LIMIT) | ₱2,500 | - | - |
↳ NARRA ST.(GASATAN ST-QUIBOD ST.) | ₱3,500 | ₱4,500 | - |
↳ NARRA ST.(NHW MAKILALA-TACURONG ROAD-ACACIA STREET) | - | ₱5,000 | - |
↳ PALMERA ST.(NHW-COTABATO-DAVAO ROAD- ARANAS ST.) | ₱3,000 | - | - |
↳ PALMERA ST.(ARANAS ST-LAMBAYAO ST.) | ₱3,000 | - | - |
↳ POLANCOS ST.(NHW-MAKILALA-TACRONG ROAD-SANDIQUE ST.) | ₱3,900 | - | - |
↳ POLANCOS ST.(SANDIQUE ST-BULAWAN ST.) | ₱3,500 | - | - |
↳ POLANCOS ST.(SANDIQUE ST-ABAD SANTOS ST.) | ₱3,500 | - | - |
↳ POLANCOS ST.(BULAWAN ST-LIMIT OF POBLACION) | ₱3,000 | - | - |
↳ PRES. ROXAS ST.(C. TADEO ST-GIL POLO ST.) | ₱3,900 | - | - |
↳ PRES. ROXAS ST.(GIL POLO ST-SUMABAT ST.) | ₱3,500 | - | - |
↳ PRES. ROXAS ST.(SUMABAT ST-WEST 8TH AVENUE) | ₱3,000 | - | - |
↳ (WEST 8TH AVENUE-WEST 2ND AVENUE) | ₱3,000 | - | - |
↳ QUIBOD ST.(R. IPONG ST-NHW COTABATO-DAVAO ROAD) | - | ₱4,500 | - |
↳ QUIBOD ST.(IPONG ST- PRES. ROXAS ST.) | ₱3,900 | - | - |
↳ QUIBOD ST.(NARRA ST-KALANTAS ST.) | ₱3,500 | - | - |
↳ QUIBOD ST.(KALANTAS ST-IPONG ST.) | ₱3,000 | - | - |
↳ QUIBOD ST.(IPONG ST-SOUTWARD UP TO LIMIT POB.) | ₱2,500 | - | - |
↳ QUIRINO ST.(NHW-MAKILALA-TACURONG ROAD TO 150-METER RADIUS GOING TO BRGY. CONCEPCION) | ₱3,500 | - | - |
↳ QUIRINO ST.(FROM NHW-MAKILALA-TACURONG ROAD TO PROVINCIAL ROAD GOING TO BRGY. TALUNTALUNAN, BULACANON AND OTHER RESIDENTIAL LOTS WITHIN THE POB LIMIT NOT HEREIN SPECIFIED EXCEPT LOTS LOCATED IN THE BARANGAYS) | ₱2,500 | - | - |
↳ RIZAL ST.(NHW-MAKILALA-TACURONG ROAD-UNKNOWN MUNICIPAL ROAD) | ₱3,000 | - | - |
↳ SANDIQUE ST.(NHW-COTABATO-DAVAO ROAD-BAUGBOG STREET) | ₱3,900 | - | - |
↳ SANDIQUE ST.(TABUGOC ST-ARELLANO ST.) | ₱3,900 | - | - |
↳ SANDIQUE ST.(POLANGCOS ST-TABUGOC ST.) | ₱3,500 | - | - |
↳ SANDIQUE ST.(BAUGBOG ST-POLANCOS ST.) | ₱3,000 | - | - |
↳ SALANDANAN ST.(TABUGOC ST-ARELLANO ST.) | ₱3,900 | - | - |
↳ SALANDANAN ST.(POLANGCOS ST-TABUGOC ST.) | ₱3,500 | - | - |
↳ SUAREZ ST.(R. IPONG ST-NHW-COTABATO-DAVAO ROAD) | ₱3,900 | - | - |
↳ SUAREZ ST.(R. IPONG ST-PRES. ROXAS ST.) | ₱3,500 | - | - |
↳ SUAREZ ST.(PRES. ROXAS STREET - RICARDO IPONG STREET) | ₱3,500 | - | - |
↳ SUAREZ ST.(MAGSAYSAY ST-PRES. ROXAS ST.) | ₱3,000 | - | - |
↳ SULTAN KUDARAT ST.(EAST 1ST AVENUE-TAÑADA ST.) | ₱2,500 | - | - |
↳ SUMABAT ST.(NHW-COTABATO ROAD TO RICARDO IPONG STREET) | ₱3,900 | - | - |
↳ SUMABAT ST.(PRESIDENT ROXAS STREET - RICARDO IPONG STREET) | ₱3,500 | - | - |
↳ SUMABAT ST.(MAGSAYSAY ST-PRES. ROXAS ST.) | ₱3,000 | - | - |
↳ SUMABAT ST.(QUIRINO ST-JOSE RIZAL ST.) | ₱2,500 | - | - |
↳ TABORA ST.(QUIRINO ST-JOSE RIZAL ST.) | ₱2,500 | - | - |
↳ TAÑADA ST.(COTABATO - DAVAO ROAD - ARANAS STREET) | ₱3,900 | - | - |
↳ TAÑADA ST.(ARANAS ST-LAMBAYAO ST.) | ₱3,500 | - | - |
↳ TAÑADA ST.(LAMBAYAO ST-EAST 5TH AVENUE) | ₱2,500 | - | - |
↳ TABUGOC ST.(NHW-MAKILALA-TACURONG ROAD-ABAD SANTOS ST.) | ₱3,900 | - | - |
↳ UNKNOWN SUBD. ROAD(R. IPONG ST-COTABATO-DAVAO ROAD) | ₱3,500 | - | - |
↳ UNKNOWN SUBD. ROAD(R. IPONG ST-PRES. ROXAS ST.) | ₱3,000 | - | - |
↳ WEST 1ST AVENUE ST.(NATIONAL HIGHWAY COTABATO DAVAO ROAD-IPONG STREET) | ₱3,000 | - | - |
↳ WEST 1ST AVENUE ST.(IPONG STREET - SOUTHWARD UP TO POBLACION LIMIT) | ₱2,500 | - | - |
↳ WEST 2ND AVENUE(NHW-COTABATO-DAVAO ROAD-ARANAS ST.) | ₱3,000 | - | - |
↳ WEST 2ND AVENUE(NHW-COTABATO-DAVAO ROAD TO PRES. ROXAS ST.) | ₱3,000 | - | - |
↳ WEST 2ND AVENUE(ARANAS ST-LAMBAYAO ST.) | ₱2,500 | - | - |
↳ WEST 3RD AVENUE(PRES. ROXAS ST TO NHW-COTABATO-DAVAO ROAD) | ₱3,000 | - | - |
↳ WEST 8TH AVENUE(R. IPONG STREET - COTABATO-DAVAO ROAD) | ₱3,500 | - | - |
↳ WEST 8TH AVENUE(PRES. ROXAS ST - LAMBAYAO STREET) | ₱3,000 | - | - |
↳ WEST 8TH AVENUE(MAGSAYSAY ST-PRES. ROXAS ST.) | ₱3,000 | - | - |
↳ ALL SUBDIVISION LOTS(MAGSAYSAY ST-PRES. ROXAS ST.) | ₱2,000 | - | - |
↳ ALL OTHER LOTS | - | - | ₱4,000 |
↳ NATIONAL HIGHWAY GOING TO COTABATO | - | - | - |
↳ NATIONAL HIGHWAY GOING TO DAVAO(BULAWAN ST-LIMIT BRIDGE) | - | - | - |
These zonal values are published by BIR RDO 108 (Kidapawan City, North Cotabato) and represent the minimum taxable value per square meter for properties in Poblacion, Makilala.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
Data Source: Bureau of Internal Revenue (BIR), Philippines
Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)
Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.