MUNICIPAL TREASURERS OFFICE
3. PAYMENT OF COMMUNITY TAX CERTIFICATE (INDIVIDUAL AND SOLE PROPRIETORSHIP)
This service covers the collection of the Community Tax, also known as the Community Tax
Certificate (CTC) or Cedula, from qualified residents of the municipality. Every inhabitant of
the Philippines who is at least eighteen (18) years old and meets any of the following
conditions is required to pay the community tax annually:
• Has been regularly employed on a wage or salary basis for at least thirty (30)
consecutive working days within a calendar year;
• Is engaged in business or operating a corporation;
• Owns real property with an aggregate assessed value of at least 1,000.00; or
• Is required by law to file an income tax return.
The annual community tax consists of a basic tax of 5.00 and an additional tax of 1.00 for
every 1,000.00 of income, regardless of whether derived from business, profession, or
property, but not exceeding 5,000.00 in total.
OFFICE OR
DIVISION:
MUNICIPAL TREASURERS OFFICE
CLASSIFICATION:
SIMPLE
TYPE OF
TRANSACTION:
G2C - Government to Citizen
G2B - Government to Business
WHO MAY AVAIL:
All qualified residents of the Municipality of Manolo Fortich
CHECKLIST OF
REQUIREMENTS:
WHERE TO
SECURE:
⁕ Any of the Following:
a. Any Identification Card (1 Original Copy or 1 Photocopy)
e-Card / UMID, Employee’s ID, Driver’s License, PRC ID, Voter’s ID, Phil ID, Other valid government-issued IDs
b. Income Statement for Business Owners (1 Original Copy or 1 Photocopy)
Taxpayer or Authorized Representative
c. Tax Declaration for land Owner (1 Original Copy or 1 Photocopy)
Municipal Assessor’s Office
CLIENT
STEPS
AGENCY
ACTION
FEES TO BE
PAID
PROCESSING
TIME
PERSON
RESPONSIBLE
1.
Submits the complete requirements to Teller 1,2 or 3 of the Municipal Treasurer’s Office
1. Receives the required documents for reference, prepares and assesses the tax due
NONE
1 Minute
KENNETH S. BONTILAO
Revenue Collection Clerk III
Municipal Treasurer's Office
Revenue Collection Clerk III
Municipal Treasurer's Office
1.1 Informs the client of the tax due indicated in the CTC and instructs the client to affix his/her signature or thumbmark on the CTC.
None
1 minute
KENNETH S. BONTILAO
Revenue Collection Clerk III
Municipal Treasurer's Office
Revenue Collection Clerk III
Municipal Treasurer's Office
2.
Affixes signature or thumbmark in 3 copies and pays the tax due.
2. Receives the payment computed.
Basic tax Php 5.00 and additional Php 1.00 for every Php 1,000.00 of income regardless of whether from business, exercise of profession or from property but not to exceed Php 5,000.00 and additional to the unpaid amount an interest of twenty-four (24%) percent per annum.
5 minutes
KENNETH S. BONTILAO
Revenue Collection Clerk III
Municipal Treasurer's Office
Revenue Collection Clerk III
Municipal Treasurer's Office
3.
Receives the Community Tax Certificate.
3. Issues the Community Tax Certificate to the client.
NONE
3 Minutes
KENNETH S. BONTILAO
Revenue Collection Clerk III
Municipal Treasurer's Office
Revenue Collection Clerk III
Municipal Treasurer's Office
TOTAL:
Basic tax Php 5.00 and additional Php 1.00 for every Php 1,000.00 of income regardless of whether from business, exercise of profession or from property but not to exceed Php 5,000.00 and additional to the unpaid amount an interest of twenty-four (24%) percent per annum.
10 Minutes