Pampanga, Central Luzon · RDO 021A, 021B (Angeles City, North Pampanga, San Fernando, South Pampanga)
Effective: 2024-02-22
Quick Summary: Sasmuan has residential zonal values ranging from ₱1,000 to ₱3,500 per sqm based on BIR RDO 021A, 021B (Angeles City, North Pampanga, San Fernando, South Pampanga).
13 barangays
These zonal values are published by BIR RDO 021A, 021B (Angeles City, North Pampanga, San Fernando, South Pampanga) and represent the minimum taxable value per square meter for properties in Sasmuan.
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.