Community

Tax
Community tax

• Having a community tax certificate (CTC) or cedula serves as proof of residency and
citizenship in the country where it was issued.

• The community tax is paid in the place of residence of the individual or in the place
where the principal office of the juridical entity is located.

• A Community Tax Certificate (CTC) is a basic document acquired by any individual or

citizen at least 18 years of age and above or juridical being for identifying himself and
his residence which can be used for legal transaction. Natural and juridical person may
secure a CTC.
Community tax

City and municipal government may impose a community tax at the following rates:

a. Individuals

Basic community tax ………………………....... PhP5.00

Additional tax –

For every PhP1,000.00 of income .…............ PhP1.00

The tax, however, shall in no case exceed PhP5,000.00

Corporations

• Basic community tax………………………... PhP500.00

Additional tax –

• For every PhP5,000.00 worth of real property …......................................... PhP2.00

• For every PhP5,000.00 worth of gross receipts/ earnings derived from

business…………... PhP2.00

The tax, however, shall in no case exceed PhP10,000.00