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Community Tax Certificate

The document outlines guidelines for where community tax is to be paid. It states that community tax shall be paid in the city or municipality where an individual's residence is located or where a juridical entity's principal office is located. It also notes that sales offices or branches are not liable to pay community tax where they are located, and that community tax must be paid within the proper territorial jurisdiction and to the LGU where a branch, sales office, or warehouse conducting sales is located.

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134 views1 page

Community Tax Certificate

The document outlines guidelines for where community tax is to be paid. It states that community tax shall be paid in the city or municipality where an individual's residence is located or where a juridical entity's principal office is located. It also notes that sales offices or branches are not liable to pay community tax where they are located, and that community tax must be paid within the proper territorial jurisdiction and to the LGU where a branch, sales office, or warehouse conducting sales is located.

Uploaded by

Dondi Abaca
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Community tax certificate

Place of payment – 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 (section 160, LGC)

The following are the guidelines for the place of payment of the community tax:

a) The community tax shall be paid in the city or municipality where the
residence of the individual is located or in the city or municipality where the
principal office of the juridical entity is located (Art 246 (e) (1), IRR
implementing Section 160, LGC). Thus, a sales office or branch office is not
liable to pay community tax in the city or municipality where it is located
(Sec 2 BLGF Memorandum Circular No. 153).

b) It shall be unlawful for any City or Municipal Treasurer to collect the


community tax outside the territorial jurisdiction of the city or municipality
(Art 246 (e) (2), IRR implementing Section 160, LGC).

c) In case of branch, sales office or warehouse where sales are made and
recorded, the corresponding community tax shall be paid to the LGU where
such branch, sales office or warehouse is located (Art 246 (e) (3), IRR
implementing Section 160, LGC).

d) Any person, natural or juridical, who pays the annual community tax to a
city or municipality other than the city or municipality where his residence,
or principal office in the case of juridical persons, is located shall remain
liable to pay the tax to the city or municipality concerned. (Art 246 (e) (4),
IRR implementing Section 160, LGC).

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