Community Tax
Community Tax is a
tax for being a resident and member of a community. It is collectible by the
city or municipality treasurer who can deputize the barangay treasurers in the
collection thereof in their respective territorial jurisdiction. A community
tax is payable by individuals and corporations. A
community tax may be tax proper and additional tax.
Taxpayers subject to the community taxes are:
(a) Individuals; and
(b) Corporations,
And the community taxes are:
(a) Basic community tax;
(b) Additional community tax; and
(c) Optional community tax.
Taxpayers subject to the community taxes are:
(a) Individuals; and
(b) Corporations,
And the community taxes are:
(a) Basic community tax;
(b) Additional community tax; and
(c) Optional community tax.
