Professional Documents
Culture Documents
Lecture 9 - Community Tax
Lecture 9 - Community Tax
I. Overview
II. Individual
Every inhabitant of the Philippines who are at least 18 years old are required to pay
community tax when:
a. He has been regularly employed on a wage or salary basis for at least thirty (30)
consecutive working days during any calendar year;
b. He has been engaged in business or occupation;
c. He owns real property with an aggregate value of P1,000.00 or more; or
d. He is required by law to file an income tax return.
However:
“No person shall be imprisoned for debt or nonpayment of poll tax.”
Amount Applicable:
1. Basic Tax – P5.00
2. Additional Tax – P1.00 for every P1,000.00 of income regardless of whether from
business, exercise of profession or from property.
3. Maximum Additional Tax is only limited to P5,000.00.
In the case of husband and wife, the additional tax shall be based upon the total property
owned by them and the total gross receipts or earnings derived by them.
III. Corporate