Your community tax certificate number is the serial number printed in the upper portion of your cedula, and it identifies your community tax record for the calendar year the certificate was issued. Notaries, government offices, and employers ask for this number whenever the law requires you to present the certificate. Because a new cedula is issued each year, the number changes every year too.
Where to Find the Number on Your Cedula
The community tax certificate is a single-page printed document with a standardized layout. The serial number appears in the upper portion of the certificate. That serial is what people mean when they ask for your “CTC number” or “cedula number” on a form.
The number is tied to the calendar year of issuance, so last year’s number will not carry over. If you’re filling out a document that asks for a CTC number, use the number from the certificate you paid for this year, not one from a previous cedula still sitting in a drawer.
When You’ll Be Asked for the Number
Republic Act No. 7160, the Local Government Code of 1991, lists the transactions where a notary public, government officer, or employer must ask for your community tax certificate. In each of these, you’ll be asked to write down the CTC number, the date it was issued, and the place of issuance:1Lawphil. Republic Act No. 7160 – Local Government Code of 1991
- Acknowledging any document before a notary public.
- Taking an oath of office upon election or appointment to any government position.
- Applying for a license, permit, or certificate from a public authority.
- Paying any tax or fee to a government office.
- Receiving money from any public fund.
- Transacting other official business with a government office.
- Receiving salary or wages, where the payor requires it.
Corporations meet the same requirement through their authorized officers. One transaction people sometimes expect to need it for but don’t: voter registration does not require a community tax certificate.1Lawphil. Republic Act No. 7160 – Local Government Code of 1991
How to Get a Certificate and Its Number
You pay the community tax and receive your certificate at the treasurer’s office of the city or municipality where you live. Corporations pay at the treasurer’s office in the city or municipality where the principal office is located.1Lawphil. Republic Act No. 7160 – Local Government Code of 1991
Bring at least one valid government-issued ID with a photo and signature, such as a passport, driver’s license, voter’s ID, or PhilHealth card.2Municipality of San Clemente. Community Tax Certificate (CTC) or Cedula If your income or property affects the computation, bring your latest income tax return, an employment certificate, or a real property tax declaration. Corporate applicants should bring their business permit and latest income tax return.
Fill out the application form, present your ID, and pay the computed amount. You then sign the certificate and the official register and provide a thumbprint. The serial number is printed on the certificate you receive at the counter. Some cities now offer online applications; Manila, for example, runs a digital portal where individuals can apply and pay for the cedula remotely.3City Treasurer’s Office Manila. Community Tax Certificate (Individual) – Online Application
How Long the Number Stays Valid
A certificate is valid only for the calendar year in which it was issued, and the tax accrues each January 1. There is a practical cushion at the start of the year: from January 1 through April 15, last year’s certificate is still accepted for official transactions while you arrange to pay the current year’s tax.1Lawphil. Republic Act No. 7160 – Local Government Code of 1991 After April 15, only the current year’s certificate, with its new number, will be honored.
The community tax itself must be paid by the last day of February. If you turn eighteen or lose an exemption on or before the last day of March, you get a twenty-day grace period before becoming delinquent; if that happens on or before June 30, the tax is due at that time. The same timing applies to newly organized corporations.1Lawphil. Republic Act No. 7160 – Local Government Code of 1991
If You Lose the Certificate
The Local Government Code has no provision for reissuing a duplicate cedula with the same number. If yours is lost or destroyed, you need to return to the treasurer’s office and apply for a new one, which will carry a different serial number. Update any pending documents or applications that referenced the old number, and expect to pay the applicable fee a second time. Because of that, keeping the original secure, along with a clear photocopy or photo of the number, is worth the small effort.