Balingasag, Misamis Oriental · RDO 097, 098 (Gingoog City, Misamis Oriental, Cagayan de Oro City, Misamis Oriental)
Effective: April 9, 2023
Waterfall is a barangay in Balingasag, Misamis Oriental with 19 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱3,223 per square meter. Street-level residential values range from ₱850 to ₱5,000 per square meter, with a median of ₱3,000/sqm. The highest-valued residential street is MARKET ROAD** at ₱5,000/sqm. Commercial zonal values reach up to ₱10,000/sqm. The majority of classified streets (89.5%) carry commercial 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 Waterfall.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Waterfall barangay-level residential value of ₱3,223/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 |
|---|---|---|---|
| Waterfall | - | - | - |
↳ NATIONAL HIGHWAY*(ALONG THE NATIONAL HIGHWAY) | - | ₱10,000 | - |
↳ NATIONAL HIGHWAY*(LOWER WIDINING TO UPPER WIDINING) | ₱4,000 | ₱6,000 | - |
↳ MARKET ROAD**(WITHIN SITIO MANTUGBONG) | ₱5,000 | ₱8,000 | - |
↳ MARKET ROAD**(ALONG NATIONAL HIGHWAY) | - | ₱10,000 | - |
↳ MARKET ROAD**(MARKET AREA AND NEAR MARKET AREA) | - | ₱10,000 | - |
↳ MARKET ROAD**(OSMENIA ST.) | - | ₱9,000 | - |
↳ OSMENIA ST.**(FROM MARKET ROAD TO MASJID) | ₱5,000 | ₱9,000 | - |
↳ SITIO MANTUGBONG**(SITIO MANTUGBONG) | ₱5,000 | ₱8,000 | - |
↳ SITIO CAB-CAB**(OSMENIA ST. TO SEA-SHORE) | ₱3,500 | ₱7,000 | - |
↳ SITIO MAHAYAHAY**(OSMENIA ST. TO SEA-SHORE) | ₱3,500 | ₱6,000 | - |
↳ SITIO SABANGAN**(OSMENIA ST. TO SEA-SHORE) | ₱2,500 | ₱5,000 | - |
↳ OLD ROAD**(STA. CRUZ CHAPEL TO RIVERSIDE) | ₱3,000 | ₱5,000 | - |
↳ LOWER WIDINING**(INTERIOR) | ₱3,000 | ₱5,000 | - |
↳ UPPER WIDINING**(INTERIOR) | ₱3,000 | ₱5,000 | - |
↳ ALL STREETS(INTERIOR LOTS) | ₱2,500 | ₱4,500 | - |
↳ ALL STREETS(ALONG THE NATIONAL ROADS) | ₱1,050 | ₱1,450 | - |
↳ ALL STREETS(ALONG THE PROVINCIAL ROADS) | ₱850 | ₱1,150 | - |
↳ ALL STREETS(PAPAYA) | - | - | - |
↳ ALL STREETS(GMELINA) | - | - | - |
These zonal values are published by BIR RDO 097, 098 (Gingoog City, Misamis Oriental, Cagayan de Oro City, Misamis Oriental) and represent the minimum taxable value per square meter for properties in Waterfall, Balingasag.
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.