Community Tax Certificate
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A community tax certificate (Filipino: sertípiko ng buwís pampámayanan) or sédula (from Spanish cédula), sometimes confused as residence certificate, is a legal identity document in the Philippines. Issued by cities and municipalities to all persons that have reached the age of majority and upon payment of a community tax, it is considered a primary form of identification in the Philippines alongside the driver's license and the passport, and is one of the closest, single documents the country has to a national system of identification. The Community Tax Certificate does not act as a residence certificate which is instead covered by the Barangay Certification/Barangay Clearance.
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Community Tax Certificate | |
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Type | Identity document |
Issued by | Philippines |
The Philippine national government's current power to levy community taxes and issue accompanying certificates through local government units is by virtue of Article 6 of the 1991 Local Government Code.[1]