How to Apply for a Residence Certificate or Community Tax Certificate?
Imposition of Community Tax
There shall be imposed a community tax on persons, natural or juridical, residing in the municipality of Calamba.
Individuals Liable to Community Tax
Every inhabitant of the Philippines who is a resident of the Municipality of Calamba, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (Php1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (Php 5.00) Pesos and an annual additional tax of One peso (Php 1.00) for every One Thousand Pesos (Php 1,000.00) of Income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (Php 5,000.00)
In the case of the husband and wife, the additional tax herein imposed shall be based upon the property owned and the total gross receipts or earnings derived by them.
Juridical Persons Liable to Community Tax
a) Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (Php 500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (Php10,000.00) in accordance with the following schedule:
b) For every Five Thousand (Php 5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated – Two (P2.00); and
c) For every Five Thousand (Php 5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (Php 2.00) Pesos.
The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.
The following are exempted from the Community Tax:
- Diplomatic and consular representatives; and
- Transient visitors when their stay in the Philippines does not exceed three (3) months.
Place of Payment
The community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer.
Community Tax Certificate
A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One peso (Php1.00)
***The aforementioned provisions are as per provided under the Revised Local Revenue Code of the Municipality of Calamba, Province of Misamis Occidental duly approved by the Sangguniang Bayan of this municipality on November 26, 2002.
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