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Do you pay Community Tax in the Philippines?

 

Not that I love all taxes but I pay a small amount each year, 500 peso means little to me but if we all contribute a little bit we can help the country. I encourage all foreigners to pay voluntary Community Tax, you choose the amount, whether 50 or 5000 it helps.(Especially if we all pay)

 

 

 

 

 

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SomeRandomGuy

I like that idea, nice one.    Didn't even know we could.

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USMC-Retired

The city of Toledo requires you to pay community tax prior to any dealings with offices in the city hall. The amount is very small.

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well in the u.k its called the same thing and I pay 150 dollars a month but its not volantary thats for sure

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Salty Dog

I paid over P115,000 a year in Florida on an average size home. Much of it went to school taxes even though I didn't have any children.

 

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I like that idea, nice one.    Didn't even know we could.

Bring your passport and the ID card from BI.

I paying city hall, just ask the guard where to pay the Community Tax.

It shall be paid in January, but you can pay for 2013 now.

Save your receipt for all the years you have paid! You may need it later (prove that you are a good foreigner ;-) )

 

If you have TIN number then apply this number to.

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SEC. 156. Community Tax. - Cities or municipalities may levy a community tax in accordance with the provisions of this Article.
 

SEC. 157. Individuals Liable to Community Tax. - 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, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One thousand pesos (P=1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five pesos (P=5.00) and an annual additional tax of One peso (P=1.00) for every One thousand pesos (P=1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five thousand pesos (P=5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them.

 

SEC. 158. 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 of Five hundred pesos (P=500.00) and an annual additional tax, which, in no case, shall exceed Ten thousand pesos (P=10,000.00) in accordance with the following schedule:


(1) For every Five thousand pesos (P=5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the city or municipality where the real property is situated - Two pesos (P=2.00); and cralaw
 

(2) For every Five thousand pesos (P=5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year - Two pesos (P=2.00). The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.

 

SEC. 159. Exemptions. - The following are exempt from the community tax:


(1) Diplomatic and consular representatives; and cralaw

(2) Transient visitors when their stay in the Philippines does not exceed three (3) months

 

SEC. 160. 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.

 

SEC. 161. Time for Payment; Penalties for Delinquency. - (a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year.

 

(b) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid.

 

SEC. 162. Community Tax Certificate. - A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporation not subject to the community tax upon payment of One peso (P=1.00).

 

SEC. 163. 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.

 

© 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.

 

SEC. 164. Printing of Community Tax Certificates and Distribution of Proceeds. - (a) The Bureau of Internal Revenue shall cause the printing of community tax certificates and distribute the same to the cities and municipalities through the city and municipal treasurers in accordance with prescribed regulations. The proceeds of the tax shall accrue to the general funds of the cities, municipalities and barangays except a portion thereof which shall accrue to the general fund of the national government to cover the actual cost of printing and distribution of the forms and other related expenses. The city or municipal treasurer concerned shall remit to the national treasurer the said share of the national government in the proceeds of the tax within ten (10) days after the end of each quarter.

 

(b) The city or municipal treasurer shall deputize the barangay treasurer to collect the community tax in their respective jurisdictions: Provided, however, That said barangay treasurer shall be bonded in accordance with existing laws.

 

© The proceeds of the community tax actually and directly collected by the city or municipal treasurer shall accrue entirely to the general fund of the city or municipality concerned. However, proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows:

 

(1) Fifty percent (50%) shall accrue to the general fund of the city or municipality concerned; and

 

(2) Fifty percent (50%) shall accrue to the barangay where the tax is collected.

 

SEC. 156. Community Tax. - Cities or municipalities may levy a community tax in accordance with the provisions of this Article.

SEC. 157. Individuals Liable to Community Tax. - 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, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One thousand pesos (P=1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five pesos (P=5.00) and an annual additional tax of One peso (P=1.00) for every One thousand pesos (P=1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five thousand pesos (P=5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them.

 

SEC. 158. 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 of Five hundred pesos (P=500.00) and an annual additional tax, which, in no case, shall exceed Ten thousand pesos (P=10,000.00) in accordance with the following schedule:


(1) For every Five thousand pesos (P=5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the city or municipality where the real property is situated - Two pesos (P=2.00); and cralaw

(2) For every Five thousand pesos (P=5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year - Two pesos (P=2.00). The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.

 

SEC. 159. Exemptions. - The following are exempt from the community tax:


(1) Diplomatic and consular representatives; and cralaw


(2) Transient visitors when their stay in the Philippines does not exceed three (3) months.

 

SEC. 160. 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.

 

SEC. 161. Time for Payment; Penalties for Delinquency. - (a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year.

 

(b) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid.

 

SEC. 162. Community Tax Certificate. - A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporation not subject to the community tax upon payment of One peso (P=1.00).

 

SEC. 163. 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. 

 

© 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.

 

SEC. 164. Printing of Community Tax Certificates and Distribution of Proceeds. - (a) The Bureau of Internal Revenue shall cause the printing of community tax certificates and distribute the same to the cities and municipalities through the city and municipal treasurers in accordance with prescribed regulations. The proceeds of the tax shall accrue to the general funds of the cities, municipalities and barangays except a portion thereof which shall accrue to the general fund of the national government to cover the actual cost of printing and distribution of the forms and other related expenses. The city or municipal treasurer concerned shall remit to the national treasurer the said share of the national government in the proceeds of the tax within ten (10) days after the end of each quarter.

 

(b) The city or municipal treasurer shall deputize the barangay treasurer to collect the community tax in their respective jurisdictions: Provided, however, That said barangay treasurer shall be bonded in accordance with existing laws.

 

© The proceeds of the community tax actually and directly collected by the city or municipal treasurer shall accrue entirely to the general fund of the city or municipality concerned. However, proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows:


(1) Fifty percent (50%) shall accrue to the general fund of the city or municipality concerned; and

 

(2) Fifty percent (50%) shall accrue to the barangay where the tax is collected.

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Headshot

I don't pay any community tax to the city (voluntary or otherwise unless this is collected as part of the property tax process), but I do donate 500 pesos a year to the barangay (through the barangay captain) "for the good of the barangay" just before Christmas. I prefer to keep the money close to home, and the barangay captain knowing you (in a good way) can be quite helpful.

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CebuKano

Do you pay Community Tax in the Philippines?

 

Not that I love all taxes but I pay a small amount each year, 500 peso means little to me but if we all contribute a little bit we can help the country. I encourage all foreigners to pay voluntary Community Tax, you choose the amount, whether 50 or 5000 it helps.(Especially if we all pay)

Good idea. I didn't know about this until now. I agree, 500 pesos is not a burden and I will look into it. Thanks.

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Good idea. I didn't know about this until now. I agree, 500 pesos is not a burden and I will look into it. Thanks.

You can pay 50 if u like

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Kabisay-an gid

 

Much of it went to school taxes...

 

Or so the story goes. A lot of tax revenue goes in the back pockets of politicians.

 

Paying taxes doesn't make people prosperous, job creation in the private sector does.

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CebuKano

Or so the story goes. A lot of tax revenue goes in the back pockets of politicians.

 

Paying taxes doesn't make people prosperous, job creation in the private sector does.

Yeah, sure, we all know that things happen here with money from the public funds but perhaps the money might actually go to good causes. I'd like to think so. So giving as little as 50 pesos per year to maybe help the community is a small risk for me to take. There are still some good people in government here, especially at lower levels. This is a good way for us to show our support for our community if nothing else.

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Or so the story goes. A lot of tax revenue goes in the back pockets of politicians.

 

Paying taxes doesn't make people prosperous, job creation in the private sector does.

Yes for the owners of the company! Remember we are talking about the Philippines now.

It is tax money that ensures that millions of children get a free education, and that teachers are well paid.

Private schools pay a fraction and those that can start in public schools.

 

But of course it is the parents and taxes fault that they don't all have good jobs and are millionaire. And if nobody paid taxes then the poor had not got good education and they could be exploited easier.

No, remote taxes and let businesses rule the country, everything will be better then!

Also remove the minimum wage and other requirements for companies, it's entirely optional whether people want to work there or not. When you first started, we can also remove the voting rights of workers and the unemployed, business leaders know better and there are those who build the country.

 

"Paying taxes doesn't make people prosperous, job creation in the private sector does."

Make the lie big, make it simple, keep saying it, and eventually they will believe it!

 

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Kabisay-an gid

Yes for the owners of the company! Remember we are talking about the Philippines now.

It is tax money that ensures that millions of children get a free education, and that teachers are well paid.

Private schools pay a fraction and those that can start in public schools.

 

But of course it is the parents and taxes fault that they don't all have good jobs and are millionaire. And if nobody paid taxes then the poor had not got good education and they could be exploited easier.

No, remote taxes and let businesses rule the country, everything will be better then!

Also remove the minimum wage and other requirements for companies, it's entirely optional whether people want to work there or not. When you first started, we can also remove the voting rights of workers and the unemployed, business leaders know better and there are those who build the country.

 

"Paying taxes doesn't make people prosperous, job creation in the private sector does."

Make the lie big, make it simple, keep saying it, and eventually they will believe it!

 

 

Your post is very possibly the biggest load of BS I've ever read on this forum, and your final sentence best describes your own statements.

 

HOW IN HELL can people pay taxes if they don't have a bloody job to earn the money to pay taxes?

 

Typical response from socialists - "Oh, but they can get a government job and pay taxes!"

 

Intelligent response to socialists - But it takes taxpayer dollars in the first place to create and sustain a government job, and those working in a government job are paying their tax dollars with previously paid tax dollars!

 

So where is the money going to come from to create and sustain the government jobs? From the private sector, of course!

 

Job creation in the private sector creates prosperity, not socialist myths and lies. Socialists who attack the private sector are biting the hand that feeds us all. Socialists want to kill the golden goose.

 

As for income inequality, possibly the worst example of that in the world is Mexico. A tiny handful of powerful families control the entire country, and most of the population lives in stark poverty. Not surprisingly, only two political parties have controlled Mexico for decades.

 

BOTH of those parties are full members of the Socialist International. Socialism is a "consolidate and control all the wealth" program for a powerful few in government and their cronies - who use confiscatory taxation, nationalization of industry etc. - to plunder the wealth of the people, and bring it under their control via the government.

 

 

 

 

.

Edited by Kabisay-an gid
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Your post is very possibly the biggest load of BS I've ever read on this forum, and your final sentence best describes your own statements.

 

HOW IN HELL can people pay taxes if they don't have a bloody job to earn the money to pay taxes?

 

Typical response from socialist idiots - "Oh, but they can get a government job and pay taxes!"

 

Intelligent response to socialist idiots - But it takes taxpayer dollars in the first place to create and sustain a government job, and those working in a government job are paying their tax dollars with previously paid tax dollars!

 

So where is the money going to come from to create and sustain the government jobs? From the private sector, of course!

 

Job creation in the private sector creates prosperity, not socialist myths and lies. Socialists who attack the private sector are biting the hand that feeds us all. Socialists want to kill the golden goose.

 

As for income inequality, possibly the worst example of that in the world is Mexico. A tiny handful of powerful families control the entire country, and most of the population lives in stark poverty. Not surprisingly, only two political parties have controlled Mexico for decades.

 

BOTH of those parties are full members of the Socialist International. Socialism is a "consolidate and control all the wealth" program for a powerful few in government and their cronies - who use confiscatory taxation, nationalization of industry etc. - to plunder the wealth of the people, and bring it under their control via the government.

I understand that you are an expert on Philippine conditions and politics.

Many  in USA lives in poverty to, and the country is so poor that they can't give the veterans a dignified life and pension. And only two political parties have controlled USA for decades to, didn't you know

But this is not about the U.S. or Mexico

The concept where the state promotes the social and economic well-being of its citizens sometimes mistaken with socialism, that is a Welfare state. (You can read about it or ask a grown to explain it to you)

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