Cedula requirements: getting your community tax certificate
To get a cedula, go to your city or municipal treasurer's office, or a barangay hall that issues it, with a valid ID and proof of income such as a payslip or BIR Form 2316, then pay the community tax. The amount follows the Local Government Code: a basic tax plus an additional tax based on income or property, due every year by the end of February.
The cedula is the community tax certificate (CTC) you receive after paying the community tax to your city or municipality. Requirements vary a little between local governments, but the tax itself, who pays it and when it falls due come from the Local Government Code.
What to bring
The lists differ by city or municipality. These come from local citizen's charters:
| Applicant | What charters ask for |
|---|---|
| Employed individual | A valid ID and proof of income: payslip, certificate of compensation or BIR Form 2316 |
| Previous holder | Last year's cedula, where the office asks for it |
| Business owner | Business documents, such as the DTI certificate of registration or an approved business tax declaration |
| Corporation | Business permit, sworn declaration of gross annual income and income tax return |
Quezon City's treasurer also asks for a Community Tax Declaration Form filled in at the counter. A representative there needs an authorization letter plus photocopies of the government-issued IDs of both people, each with three specimen signatures.
How to get it
- Go to the treasurer's office of the city or municipality where you reside. Many barangay halls also issue it, because the treasurer can deputize barangay treasurers to collect the tax.
- Fill in the information or declaration form and present your ID.
- Declare your income so the office can compute the tax due, then pay.
- Sign and thumbmark the certificate where the office asks you to, and check your name and the year before you leave.
If your city or municipality takes cedula applications online, use only the link your city or municipal treasurer publishes, and expect to follow its instructions for payment and release.
How much and when
Under Section 157 of the Code, an individual pays a basic community tax plus an additional tax of ₱1 for every ₱1,000 of income from business, profession or property, capped at ₱5,000. Paniqui, Tarlac lists the basic tax as ₱5. Corporations pay a higher basic tax and an additional tax capped at ₱10,000.
- Who is liable: residents 18 or older who were employed for at least 30 consecutive working days in the year, run a business or occupation, own real property assessed at ₱1,000 or more, or must file an income tax return.
- Who is exempt: diplomatic and consular representatives, and visitors staying three months or less.
- Where: in your place of residence.
- When: it accrues on 1 January and is due by the last day of February; late payment adds interest of 24% a year.
Someone not liable for the tax can still get a certificate for ₱1.00 under Section 162.
When you need it and how to keep it
Section 163 says offices must ask an individual to show the cedula when notarizing a document, taking an oath of office, receiving a license or permit, paying a tax or fee or receiving a salary. It is not required for voter registration. From January to 15 April, last year's certificate is enough; after that, bring this year's.
A barangay clearance usually lists it too: see barangay clearance requirements. When an office wants the paper cedula, bring the original. When it accepts a copy, the ID photocopy maker prints a card's front and back on one page ready for your specimen signatures, and the redaction tool can hide income figures a recipient does not need. Both produce image-based copies without selectable text or a digital signature, so keep the original for any office that asks for it.
Cedula questions
Where can I get a cedula?
At the treasurer's office of the city or municipality where you reside. Many barangay halls also issue it, since the treasurer can deputize barangay treasurers to collect the community tax.
Do I need a new cedula every year?
Yes. The community tax is annual, accrues on 1 January and is due by the end of February. From January to 15 April an office may accept last year's certificate.
How much is a cedula?
It depends on your income or property. The Local Government Code sets a basic tax plus ₱1 for every ₱1,000 of income, with the additional tax capped at ₱5,000 for individuals.