Community Tax Certificate, Cedula or Sedula is a documentary requirement when filing an income tax return, registering a new business or applying for postal ID etc. It is one of the oldest identification documents in the Philippines. But, its importance and value as an identification or authenticating document has diminished through the years due to the lack of verification or cross-checking procedures in its application process. As an identification document, it also lacks features such as the applicant’s photo which is vital for authentication purposes.
The Community Tax Certificate / Cedula is processed through the barangay or municipal offices where the applicant resides. According to the law, applicants at least 18 years of age can process Cedula / Community Tax Certificate and pay community taxes. The amount due varies from each type of applicant, but there are cases or reports wherein some offices impose fixed / questionable costs that does not follow the Community Tax Computation based on the Local Tax Code of the Philippines. Therefore, be vigilant and ask first how much when applying for Cedula / Community Tax Certificate, then you should know.
How to Get Cedula / Community Tax Certificate (CTC)
- Valid ID
Computation – How much to pay:
Basic Community Tax :
- Php 5.00
- For every One-thousand (Php1,000)
of income whether from business,
exercise of profession or from
property but not to exceed
Five-thousand Pesos (Php 5,000)
Note: This should be the basis for the computation of the
community tax due on any applicant according to the
Local Tax Code of the Philippines.
Where to Process:
- Barangay Hall
- Municipal Hall
- Proceed to your city hall or barangay. Ask for the designated office / desk / window for the Cedula / Community Tax Certificate (CTC)
- Present a valid ID
- Fill out the application form. Provide the following information:
- Full name
- Civil status
- TIN (tax identification number)
- Date and place of birth
- Right thumb print
- Submit the accomplished application form
- Pay the required amount at the designated personnel / window.
- Wait for the issuing officer to give you your Cedula / Community Tax Certificate (CTC).
- Sign and affix your thumb print on the spaces provided on the Cedula / Community Tax Certificate (CTC).
You now have your Cedula / Community Tax Certificate (CTC).