Luna, La Union · RDO 003 (San Fernando City, La Union)
Effective: 2019-08-02
Alcala is a barangay in Luna, La Union with 17 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱756 per square meter. Street-level residential values range from ₱671 to ₱864 per square meter, with a median of ₱782/sqm. The highest-valued residential street is ALL LOTS at ₱864/sqm. Commercial zonal values reach up to ₱1,071/sqm. The majority of classified streets (94.1%) 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 Alcala.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Alcala barangay-level residential value of ₱756/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 |
|---|---|---|---|
| Alcala | - | - | - |
↳ (NISCE ST.) | ₱798 | ₱1,004 | - |
↳ (NOVICIO ST.) | ₱798 | ₱1,004 | - |
↳ (FE ST.) | ₱702 | ₱937 | - |
↳ (INTERIOR) | ₱702 | ₱971 | - |
↳ ((MARCOS HI-WAY)) | ₱830 | - | - |
↳ ((10 meters from the street)) | ₱766 | - | - |
↳ (ALONG NAT'L HI-WAY) | - | ₱1,071 | - |
↳ ALL LOTS(ALONG MUNICIPAL ROAD) | ₱798 | ₱1,004 | - |
↳ ALL LOTS(MEDINA ST.) | ₱798 | ₱1,004 | - |
↳ ALL LOTS(PIMENTEL ST.) | ₱798 | ₱1,004 | - |
↳ ALL LOTS(ANCHETA ST.) | ₱798 | ₱1,004 | - |
↳ ALL LOTS(ALONG BARANGAY ROAD) | ₱864 | ₱1,018 | - |
↳ ALL LOTS(D. SINGSON ST.) | ₱702 | ₱904 | - |
↳ ALL LOTS(LUNA ST.) | ₱702 | ₱904 | - |
↳ ALL LOTS(INTERIOR) | ₱702 | ₱870 | - |
↳ ALL LOTS((10 meters from the street)) | ₱671 | - | - |
↳ ALL LOTS((beyond 10 meters from the street)) | ₱671 | - | - |
These zonal values are published by BIR RDO 003 (San Fernando City, La Union) and represent the minimum taxable value per square meter for properties in Alcala, Luna.
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.