How to Pay Community Tax
When to Pay
If the individual or corporation is liable,
possesses the qualifications required by law, as of January 1 of the year, the
tax shall be paid not later than the last day of February;
If the individual or corporation becomes liable after January 1 of the year, but:
(1) On or before March 31, the tax shall be paid within twenty days from the dat he/it became liable;
(2) After march 31, but before June 30, the tax shall be paid on the date he/it becomes liable;
(3) After June 30, the individual or corporation is exempt for the year.
If the individual or corporation becomes liable after January 1 of the year, but:
(1) On or before March 31, the tax shall be paid within twenty days from the dat he/it became liable;
(2) After march 31, but before June 30, the tax shall be paid on the date he/it becomes liable;
(3) After June 30, the individual or corporation is exempt for the year.
Where to Pay
1. The community tax shall be paid in the city or where the
residence of the individual is located, or in the city where the principal
office of the juridical entity is located.
2. It shall be unlawful for any city treasurer to collect the community tax outside the territorial jurisdiction of the city
3. In case of branch, sales office or warehouse where sales are made and recorded, the corresponding Community Tax shall be paid to LGU where such branch, sales office or warehouse is located.
4. Any person, natural or juridical who pays the annual community tax to a city other than the city where his residence or principal office in the case of juridical persons, is located shall remain liable to pay the tax to the city concerned.
2. It shall be unlawful for any city treasurer to collect the community tax outside the territorial jurisdiction of the city
3. In case of branch, sales office or warehouse where sales are made and recorded, the corresponding Community Tax shall be paid to LGU where such branch, sales office or warehouse is located.
4. Any person, natural or juridical who pays the annual community tax to a city other than the city where his residence or principal office in the case of juridical persons, is located shall remain liable to pay the tax to the city concerned.
