Sugpon, Ilocos Sur · RDO 002 (Vigan City, Ilocos Sur)
Effective: July 20, 2023
Licungan is a barangay in Sugpon, Ilocos Sur with 5 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱55 per square meter. Street-level residential values range from ₱40 to ₱63 per square meter, with a median of ₱58/sqm. The highest-valued residential street is BARANGAY ROADS at ₱63/sqm. The majority of classified streets (100%) carry agricultural 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 Licungan.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Licungan barangay-level residential value of ₱55/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 |
|---|---|---|---|
| Licungan | - | - | - |
↳ MUNICIPAL ROADS(BDRY. WITH BRGY. DANAC) | ₱58 | - | - |
↳ MUNICIPAL ROADS(INTERIOR LOTS IN AREAS WITH NO ROADS) | ₱40 | - | - |
↳ BARANGAY ROADS(INTERIOR LOTS) | ₱58 | - | - |
↳ BARANGAY ROADS(ALONG THE ROAD) | ₱63 | - | - |
↳ INTERIOR(BDRY. WITH MUN. OF KIBUNGAN, BENGUET) | - | - | - |
These zonal values are published by BIR RDO 002 (Vigan City, Ilocos Sur) and represent the minimum taxable value per square meter for properties in Licungan, Sugpon.
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.