Article J. Community Tax
Section 3J.01 Individual Community Tax - Every inhabitant of the City of Olongapo 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 is engaged in business or occupation, or owns real property with an aggregate assessed value of PhP1,000.00 or more; or is required by law to file an income tax return, shall pay an annual basic community tax of Five Pesos (PhP5.00) and annual addition tax of One Peso (PhP1.00) for every One Thousand Pesos (PhP1,000.00) of income regardless of whether from business, exercise of profession or property but in no case shall the additional tax exceed Five Thousand Pesos (PhP5,000.00).
In case of husband and wife, each of them shall be liable to pay the basic tax of Five Pesos (PhP5.00) but the additional tax hereby imposed shall be based on the total property owned by them and/or the total gross receipt or earnings derived by them.
Section 3J.02 Corporate Community Tax – Every corporation, no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines, shall pay an annual community tax of Five Hundred Pesos (PhP500.00) and an annual additional tax of Two Pesos (PhP2.00) for (a) every Five Thousand Pesos (PhP5,000.00) 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 tax under existing law found in assessment rolls of this City; and (b) every Five Thousand Pesos (PhP5,000.00) of gross receipt or earnings derived by it from it’s business in the Philippines during the proceeding year. The Additional community tax on corporation shall not exceed Ten Thousand Pesos (PhP10, 000.00).
The dividends received by a corporation from another corporation shall, for the purposes of the additional tax, be considered as part of the gross receipt of earnings of said corporation.
Section 3J.03 Exemption - The following are exempt from the payment of the community tax:
(a) diplomatic and consular representatives: and
(b) transient visitors when their stay in this City does not exceed three (3) months.
Section 3J.04 Time of Payment.
(a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent.
(c) Persons who come to reside in this City or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year.
(d) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first (1st) day of July shall not be subject to the community tax for that year
Section 3J.05 Place of Payment
a) The community tax shall be paid in the City where the residence of the individual is located or here the principal office of the juridical entity is located.
b) It shall be unlawful for the City Treasurer of this City to collect community tax outside the territorial jurisdiction of the city.
c) Any person, natural or juridical, who pays the community tax in another city or municipality other than this city where his residence, or principal office in the case or juridical persons, is located, shall remain liable to pay such tax to this city.
Section 3J.06 Collection and Allocation of Proceeds of the Community Tax – The City Treasurer may deputize the Barangay Treasurers to collect the community tax in their respective jurisdictions. Such deputation shall be limited to the community tax payable by individual taxpayers but not community tax for corporations and shall be extended only to Barangay Treasurers who are properly bonded in accordance with applicable laws.
Ninety-five percent (95%) of the proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the city, and the remaining five percent (5%) thereof to the general fund of the National Government to cover the cost of printing and the distribution of the forms of the community tax certificates and related expenses. The City Treasurer shall remit to the National Treasurer the said share of the national government within ten (10) days after the end of each quarter.
The proceeds of the community tax collected through the Barangay Treasurer shall be apportioned as follows after deducting the five percent (5%) share of the National Government:
(a) Fifty percent (50%) shall accrue to the general fund of the City; and
(b) Fifty percent (50%) shall accrue to the barangay where the tax is
collected.
Section 3J.07 Penalty for the Late Payment – If the tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid.
Section 3J.08 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 corporations not subject to the community tax upon payment of One Peso (PhP1.00).
Section 3J.09 Presentation of Community Tax Certificate on Certain Occasions
(a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon elections or appointment to any position on the government service; receives any license, certificate, or permit form any public authority; pays any tax or fee; receives any money from any public fund; transact other official business; or receives any salary or wage form any person or corporation; it shall be the duty of any person, officer, or corporations with whom such transactions is made or business done or from whom any salary or wage is received, to require such individual to exhibit his community tax certificate
The presentation of community tax certificate shall not be required in connection with the registration of a voter.
(b) When, through it’s authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporations to exhibit community tax certificate.
(c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the proceeding year shall suffice.
Section 3J.10 Availment of the Blank Forms of the Community Tax Certificate – The City Treasurer shall secure the necessary blank forms of the Community Tax Certificate from the Bureau of Internal Revenue.
Section 3J.01 Individual Community Tax - Every inhabitant of the City of Olongapo 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 is engaged in business or occupation, or owns real property with an aggregate assessed value of PhP1,000.00 or more; or is required by law to file an income tax return, shall pay an annual basic community tax of Five Pesos (PhP5.00) and annual addition tax of One Peso (PhP1.00) for every One Thousand Pesos (PhP1,000.00) of income regardless of whether from business, exercise of profession or property but in no case shall the additional tax exceed Five Thousand Pesos (PhP5,000.00).
In case of husband and wife, each of them shall be liable to pay the basic tax of Five Pesos (PhP5.00) but the additional tax hereby imposed shall be based on the total property owned by them and/or the total gross receipt or earnings derived by them.
Section 3J.02 Corporate Community Tax – Every corporation, no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines, shall pay an annual community tax of Five Hundred Pesos (PhP500.00) and an annual additional tax of Two Pesos (PhP2.00) for (a) every Five Thousand Pesos (PhP5,000.00) 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 tax under existing law found in assessment rolls of this City; and (b) every Five Thousand Pesos (PhP5,000.00) of gross receipt or earnings derived by it from it’s business in the Philippines during the proceeding year. The Additional community tax on corporation shall not exceed Ten Thousand Pesos (PhP10, 000.00).
The dividends received by a corporation from another corporation shall, for the purposes of the additional tax, be considered as part of the gross receipt of earnings of said corporation.
Section 3J.03 Exemption - The following are exempt from the payment of the community tax:
(a) diplomatic and consular representatives: and
(b) transient visitors when their stay in this City does not exceed three (3) months.
Section 3J.04 Time of Payment.
(a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent.
(c) Persons who come to reside in this City or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year.
(d) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first (1st) day of July shall not be subject to the community tax for that year
Section 3J.05 Place of Payment
a) The community tax shall be paid in the City where the residence of the individual is located or here the principal office of the juridical entity is located.
b) It shall be unlawful for the City Treasurer of this City to collect community tax outside the territorial jurisdiction of the city.
c) Any person, natural or juridical, who pays the community tax in another city or municipality other than this city where his residence, or principal office in the case or juridical persons, is located, shall remain liable to pay such tax to this city.
Section 3J.06 Collection and Allocation of Proceeds of the Community Tax – The City Treasurer may deputize the Barangay Treasurers to collect the community tax in their respective jurisdictions. Such deputation shall be limited to the community tax payable by individual taxpayers but not community tax for corporations and shall be extended only to Barangay Treasurers who are properly bonded in accordance with applicable laws.
Ninety-five percent (95%) of the proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the city, and the remaining five percent (5%) thereof to the general fund of the National Government to cover the cost of printing and the distribution of the forms of the community tax certificates and related expenses. The City Treasurer shall remit to the National Treasurer the said share of the national government within ten (10) days after the end of each quarter.
The proceeds of the community tax collected through the Barangay Treasurer shall be apportioned as follows after deducting the five percent (5%) share of the National Government:
(a) Fifty percent (50%) shall accrue to the general fund of the City; and
(b) Fifty percent (50%) shall accrue to the barangay where the tax is
collected.
Section 3J.07 Penalty for the Late Payment – If the tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid.
Section 3J.08 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 corporations not subject to the community tax upon payment of One Peso (PhP1.00).
Section 3J.09 Presentation of Community Tax Certificate on Certain Occasions
(a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon elections or appointment to any position on the government service; receives any license, certificate, or permit form any public authority; pays any tax or fee; receives any money from any public fund; transact other official business; or receives any salary or wage form any person or corporation; it shall be the duty of any person, officer, or corporations with whom such transactions is made or business done or from whom any salary or wage is received, to require such individual to exhibit his community tax certificate
The presentation of community tax certificate shall not be required in connection with the registration of a voter.
(b) When, through it’s authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporations to exhibit community tax certificate.
(c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the proceeding year shall suffice.
Section 3J.10 Availment of the Blank Forms of the Community Tax Certificate – The City Treasurer shall secure the necessary blank forms of the Community Tax Certificate from the Bureau of Internal Revenue.
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