Community tax certificate (Philippines)
Encyclopedia
A community tax certificate (Filipino
: sertipikong buwis ng pamayanan or sedula, from Spanish
cédula), also known as a residence certificate, is a legal identity document
in the Philippines
. Issued by cities
and municipalities
to all persons that have reached the age of majority
and upon payment of a community tax, it is considered as a primary form of identification in the Philippines and is one of the closest single documents the Philippines has to a national system of identification, akin to a driver's license
and a passport
.
or its equivalent in goods, and was paid annually. This tax was later increased to fifteen reales. When the peso fuerte was introduced in 1854, the residence tax became one peso fuerte and seven reales.
The cédula would play an important role in the Philippine Revolution
, when Andrés Bonifacio
and fellow members of the Katipunan
tore up their residence certificates in defiance of Spanish rule during a meeting in Balintawak (present-day Quezon City
). This would be known as the Cry of Pugadlawin and signaled the beginning of the Philippine Revolution.
The residence tax, and in turn, the cédula, were abolished with the coming of American rule. No such tax would be imposed again until January 1, 1940, when Commonwealth Act No. 465 went into effect, mandating the imposition of a base residence tax of fifty centavos
and an additional tax of one peso based on factors such as income and real estate
holdings. The payment of this tax would merit the issue of a residence certificate. However, persons who are ineligible to pay the residence tax may be issued a certificate for twenty centavos. Corporations were also subject to the residence tax.
Commonwealth Act No. 465 mandated that the High Commissioner
and his staff, members and employees of the United States Armed Forces
, visitors and consular staff were exempt from paying the residence tax, and as such are not given a residence certicate.
Following Philippine independence, the same provisions were kept in effect. However, the changing socio-political climate necessitated the reform of certain provisions of Commonwealth Act No. 465. Significant amendments to the residence tax law were put into effect first in 1973, following the enactment of the Local Tax Code, with amendments on the allocation of the residence tax and on who are covered under it, as well as payment provisions. The same provisions from the Local Tax Code were later subsumed into the Local Government Code of 1991. However, following the pull-out of U.S. forces from the Philippines, community tax exemptions on United States military personnel were likewise abolished, and the residence tax and residence certificate were renamed into the current community tax and community tax certificate.
, takes an oath of office or is appointed to a government position, receives a license or permit from a government authority, pays government taxes or fees, receives money from a public fund, transacts official business (such as business registration) or receives salaries and wages.
In certain instances, community tax certificates are used as a secondary form of identification, rather than a primary one. Instances where this is the case include applying for a passport.
In other cases, such as voter registration and opening bank accounts, community tax certificates are not a valid form of identification.
. Ten reales proceeded to the national treasury, three reales to the Church and one real each to the local treasury and the diezmo predial (tithe
).
In the American period, the residence tax was split between the provincial and local government. One-fourth of all residence tax proceeds went to the general funds of the provinces, one-fourth to the general funds of the cities, municipalities, and municipal districts and two-fourths to the school fund of the cities, municipalities, and municipal districts.
Currently, under the Local Government Code of the Philippines, revenues accrued from levying the community tax are split between city/municipal and barangay governments, with a small portion alloted to the national government to offset the cost of printing the community tax certicates. Community taxes collected by city or municipal governments proceed immediately to the city or municipal treasury, while taxes collected by barangay treasurers are alloted on a half-by-half basis, with fifty percent of the revenues alloted to the city or municipal treasury and the remaining fifty percent to the barangay treasury.
Filipino language
This move has drawn much criticism from other regional groups.In 1987, a new constitution introduced many provisions for the language.Article XIV, Section 6, omits any mention of Tagalog as the basis for Filipino, and states that:...
: sertipikong buwis ng pamayanan or sedula, from Spanish
Spanish language
Spanish , also known as Castilian , is a Romance language in the Ibero-Romance group that evolved from several languages and dialects in central-northern Iberia around the 9th century and gradually spread with the expansion of the Kingdom of Castile into central and southern Iberia during the...
cédula), also known as a residence certificate, is a legal identity document
Identity document
An identity document is any document which may be used to verify aspects of a person's personal identity. If issued in the form of a small, mostly standard-sized card, it is usually called an identity card...
in the Philippines
Philippines
The Philippines , officially known as the Republic of the Philippines , is a country in Southeast Asia in the western Pacific Ocean. To its north across the Luzon Strait lies Taiwan. West across the South China Sea sits Vietnam...
. Issued by cities
Cities of the Philippines
A city is a tier of local government in the Philippines. All Philippine cities are chartered cities, whose existence as corporate and administrative entities is governed by their own specific charters in addition to the Local Government Code of 1991, which specifies the administrative structure...
and municipalities
Municipalities of the Philippines
A municipality is a local government unit in the Philippines. Municipalities are also called towns . They are distinct from cities, which are a different category of local government unit...
to all persons that have reached the age of majority
Age of majority
The age of majority is the threshold of adulthood as it is conceptualized in law. It is the chronological moment when minors cease to legally be considered children and assume control over their persons, actions, and decisions, thereby terminating the legal control and legal responsibilities of...
and upon payment of a community tax, it is considered as a primary form of identification in the Philippines and is one of the closest single documents the Philippines has to a national system of identification, akin to a driver's license
Driver's license in the Philippines
There are three types of driver's license in the Philippines, Student Permit, Non-Professional driver's license, and Professional Driver's license.The minimum age for driving in the Philippines is 16 years old provided that they must have a student permit and must be accompanied by a person with a...
and a passport
Philippine passport
A Philippine passport is a travel document and is a Primary National ID issued to citizens of the Philippines. It is issued by the Department of Foreign Affairs and Philippine diplomatic missions abroad, with certain exceptions...
.
History
The history of the community tax certificate entails three incarnations dating back to Spanish colonial times. Introduced in an 19th-century reform of the tax system which followed the Revolt Against the Tribute of 1589 which scrapped the system of tribute, as well as subsequent tax reforms, the cédula was issued to all indios between the ages of 18 and 60 upon payment of a residence tax of eight realesPhilippine real
The Philippine real was the currency of the Philippines until 1852. Sixteen silver real were equal to one gold escudo.-Pre-Hispanic Period:...
or its equivalent in goods, and was paid annually. This tax was later increased to fifteen reales. When the peso fuerte was introduced in 1854, the residence tax became one peso fuerte and seven reales.
The cédula would play an important role in the Philippine Revolution
Philippine Revolution
The Philippine Revolution , called the "Tagalog War" by the Spanish, was an armed military conflict between the people of the Philippines and the Spanish colonial authorities which resulted in the secession of the Philippine Islands from the Spanish Empire.The Philippine Revolution began in August...
, when Andrés Bonifacio
Andres Bonifacio
Andrés Bonifacio y de Castro was a Filipino nationalist and revolutionary. He was a founder and later Supremo of the Katipunan movement which sought the independence of the Philippines from Spanish colonial rule and started the Philippine Revolution...
and fellow members of the Katipunan
Katipunan
The Katipunan was a Philippine revolutionary society founded by anti-Spanish Filipinos in Manila in 1892, whose primary aim was to gain independence from Spain through revolution. The society was initiated by Filipino patriots Andrés Bonifacio, Teodoro Plata, Ladislao Diwa, and others on the night...
tore up their residence certificates in defiance of Spanish rule during a meeting in Balintawak (present-day Quezon City
Quezon City
Quezon City is the former capital and the most populous city in the Philippines. Located on the island of Luzon, Quezon City is one of the cities and municipalities that make up Metro Manila, the National Capital Region. The city was named after Manuel L...
). This would be known as the Cry of Pugadlawin and signaled the beginning of the Philippine Revolution.
The residence tax, and in turn, the cédula, were abolished with the coming of American rule. No such tax would be imposed again until January 1, 1940, when Commonwealth Act No. 465 went into effect, mandating the imposition of a base residence tax of fifty centavos
Philippine peso
The peso is the currency of the Philippines. It is subdivided into 100 centavos . Before 1967, the language used on the banknotes and coins was English and so "peso" was the name used...
and an additional tax of one peso based on factors such as income and real estate
Real estate
In general use, esp. North American, 'real estate' is taken to mean "Property consisting of land and the buildings on it, along with its natural resources such as crops, minerals, or water; immovable property of this nature; an interest vested in this; an item of real property; buildings or...
holdings. The payment of this tax would merit the issue of a residence certificate. However, persons who are ineligible to pay the residence tax may be issued a certificate for twenty centavos. Corporations were also subject to the residence tax.
Commonwealth Act No. 465 mandated that the High Commissioner
High Commissioner to the Philippines
High Commissioner to the Philippines was the title of the personal representative of the President of the United States to the Commonwealth of the Philippines during the period 1935-1946. The office was created by the Tydings-McDuffie Act of 1934, which provided for a period of transition from...
and his staff, members and employees of the United States Armed Forces
Military of the United States
The United States Armed Forces are the military forces of the United States. They consist of the Army, Navy, Marine Corps, Air Force, and Coast Guard.The United States has a strong tradition of civilian control of the military...
, visitors and consular staff were exempt from paying the residence tax, and as such are not given a residence certicate.
Following Philippine independence, the same provisions were kept in effect. However, the changing socio-political climate necessitated the reform of certain provisions of Commonwealth Act No. 465. Significant amendments to the residence tax law were put into effect first in 1973, following the enactment of the Local Tax Code, with amendments on the allocation of the residence tax and on who are covered under it, as well as payment provisions. The same provisions from the Local Tax Code were later subsumed into the Local Government Code of 1991. However, following the pull-out of U.S. forces from the Philippines, community tax exemptions on United States military personnel were likewise abolished, and the residence tax and residence certificate were renamed into the current community tax and community tax certificate.
Features
A community tax certificate contains the following information:- Full name
- Height
- Weight
- TIN
- Place and date of birth
- Nationality
- Civil status
- Occupation or calling
- Right hand thumbmark
- Signatures of the bearer and the officer issuing it
Uses
When used as a primary form of identification, community tax certificates are used when someone acknowledges a document before a notary publicNotary public
A notary public in the common law world is a public officer constituted by law to serve the public in non-contentious matters usually concerned with estates, deeds, powers-of-attorney, and foreign and international business...
, takes an oath of office or is appointed to a government position, receives a license or permit from a government authority, pays government taxes or fees, receives money from a public fund, transacts official business (such as business registration) or receives salaries and wages.
In certain instances, community tax certificates are used as a secondary form of identification, rather than a primary one. Instances where this is the case include applying for a passport.
In other cases, such as voter registration and opening bank accounts, community tax certificates are not a valid form of identification.
Disposition of proceeds
During Spanish times, the fifteen-real residence tax was split between the national and local governments and the Roman Catholic ChurchRoman Catholic Church
The Catholic Church, also known as the Roman Catholic Church, is the world's largest Christian church, with over a billion members. Led by the Pope, it defines its mission as spreading the gospel of Jesus Christ, administering the sacraments and exercising charity...
. Ten reales proceeded to the national treasury, three reales to the Church and one real each to the local treasury and the diezmo predial (tithe
Tithe
A tithe is a one-tenth part of something, paid as a contribution to a religious organization or compulsory tax to government. Today, tithes are normally voluntary and paid in cash, cheques, or stocks, whereas historically tithes were required and paid in kind, such as agricultural products...
).
In the American period, the residence tax was split between the provincial and local government. One-fourth of all residence tax proceeds went to the general funds of the provinces, one-fourth to the general funds of the cities, municipalities, and municipal districts and two-fourths to the school fund of the cities, municipalities, and municipal districts.
Currently, under the Local Government Code of the Philippines, revenues accrued from levying the community tax are split between city/municipal and barangay governments, with a small portion alloted to the national government to offset the cost of printing the community tax certicates. Community taxes collected by city or municipal governments proceed immediately to the city or municipal treasury, while taxes collected by barangay treasurers are alloted on a half-by-half basis, with fifty percent of the revenues alloted to the city or municipal treasury and the remaining fifty percent to the barangay treasury.