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Scrap the 'Cedula' or Community Tax Certificate system/requirement

This petition had 78 supporters

Not only is this overtaxing requirement outdated, useless and oppressive, it serves no purpose and benefit to taxpayers! It can also be expensive the higher one's income.

What is a Cedula? 

A community tax, also called a residence tax or poll tax, is imposed on all the inhabitants of the community who are eighteen years old and above as well as to juridical persons, like corporations, doing business in the community or whose office or establishment is located in the community. The term inhabitant of the Philippines means a person who stayed in the Philippines for more than three months. Therefore the community taxpayers are classified into individuals and corporations.

Individuals – the following individuals are required by the law to pay community tax:

  1. Eighteen years old (18) and above;
  2. Regularly employed on a on a wage or salary basis for at least thirty consecutive working days during any calendar year; or
  3. Engaged in trade, business or occupation; or
  4. Owner of property with an aggregate assessed value of one thousand pesos (P1,000.00) or more; or
  5. Required by law to file an income tax return (ITR)

Corporations – every corporation, no matter how it was created or organized, domestic or foreign, engaged or doing business in the Philippines.

'Legal Basis' of Collection of Community Tax


Commonwealth Act No. 465 is the law that imposes the payment of residence tax for individual and corporations. The community tax shall be paid in the place of residence of the individual; or the place where the principal office of the corporation (or other juridical entity) is located. The liability to pay the community tax is due on the last day of February. Payments of community tax later than February is subject to interest.

Escudero: the cedula, a product of the Spanish occupation, has lost its value as a form of identification over the years and could be considered obsolete. The cedula is already useless as several other proofs of identity are available, such as passports, driver’s licenses and other government-issued identification cards. “The cedula now proves to be an unnecessary burden imposed on our people who are required to present it when doing public transactions. It was deemed useless by our forebears during the colonial times, it is more so today,” 

In 1896, katipuneros led by Andres Bonifacio tore up their cedulas in defiance of Spanish rule in Balintawak.


 “Abolishing the cedula practice is also like scrapping a relic of our colonial past. Yes, we must always look back at our past to know where we are going, but the cedula is a thing of the past that should already be buried,” Escudero said.

Henares:  “Actually, if there is going to be any policy reform, the first reform is to remove what is not needed. The cedula is something we do not need now,’’ Henares said the Bureau of Internal Revenue had been spending millions of pesos annually to print the cedula for local governments, but revenue from their sales did not get back to the agency or the national government.

“So if you want reforms, I think that is an area that is ripe for reform, you remove that,’’



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