A Community Tax Certificate (CTC) is required when an individual or corporation:
- Acknowledges any document before a notary public.
- Takes an oath of office upon election or appointment to any position in the government service.
- Receives any license, certificate, or permit for any public authority.
- Pays any tax or fee.
- Receives money for any public fund.
- Transact other official business.
- Receives any salary or wages or wage from any person or corporation.
Client shall submit himself to the Revenue Collection Clerk assigned at the window for interview of his/her personal data to be filled up in the CTC for issuance.
a. For every individual client basic tax of P5.00 plus require to pay a tax of P1.00 for every P1,000.00 gross receipts or income.
b. For corporation, basic tax of P500.00 plus P2.00 for every P5,000.00 gross receipt or income.