Summary

A community tax certificate (CTC), also known as sedula, is issued to every individual or corporation upon payment of the community tax.

To learn more about community tax, click the button below and read Article VI of the Local Government Code of 1991 (Republic Act No. 7160).

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Click for more government services and procedures.

Local Government Code

 

Individuals liable to community tax

  1. Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year;
  2. who is engaged in business or occupation;
  3. who owns real property with an aggregate assessed value of One thousand pesos (P1,000.00) or more;
  4. who is required by law to file an income tax return

Juridical persons liable to community tax

Every corporation, no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax.

1. Go to your local government offices (barangay, municipal, or city hall) where CTC is issued.

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

2. Approach the window that issues CTC and ask the personnel for the CTC application slip.

3. Fill in the application slip.

Provide the following information:

  • Full name
  • Address
  • Citizenship
  • Civil status
  • Profession/Occupation/Business
  • TIN (tax identification number)
  • Date and place of birth
  • Height
  • Weight
  • Right thumb print
  • Signature

4. Submit the accomplished application slip and pay the required amount at the window.

5. Wait for the issuing officer to give you your CTC.

6. Sign and affix your thumb print on the spaces provided on the CTC.

Presentation of Community Tax Certificate On Certain Occasions

(a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate.

The presentation of community tax certificate shall not be required in connection with the registration of a voter.

(b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate.

(c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice.

In some instances, CTC may be used as a requirement in applying for some government-issued identification cards (i.e., postal ID), or may serve as a supporting document for passport application.