Community Tax

COMMUNITY TAX

SEC. 285. COMMUNITY TAX
The City hereby levys biotic community levy in lieu of designer residence value levied and collected under Section 38 of P.D. 231, as amended.
For the purpose of enactment of a local tax ordinance levying a community tax, the conduct of public consultation provided for under IRR Article 274 of R.A No. 71610 shall be dispensed with. [Art. 245]

SEC. 286. levy OR IMPOSITION
The levy or imposition of a community tax by the City shall be governed by the following rules and procedural guidelines;
a. Individual reasonable to the earnings of the union Tax.

1. Every inhabitant of the Philippines eighteen (18) course of instructions of age or over who has been regularly employed on a occupy or salary basis for at least thirty (30) consecutive working days during any calendar year;

2. An singular engaged in business or line of descent;

3. An individual who owns real property with an aggregate assessed value of oneness 1000 Pesos (P1, 000.00) or more;

4. An individual who is required by law to file an income tax return;


b. Rate of conjunction Tax payable by individuals;

1. The rate of annual community tax that may be levied and collected from said individual shall be Five Pesos (P5.00) plus an annual additional tax of One Pesos (P1.



00) for every One Thousand Pesos (P1,000.00) of take in utility regardless of whether from business, exercise of profession , or from property except in no case shall exceed Five Thousand Pesos (5,0000.00).

2. In case of husband and wife, each of them shall be liable to pay the basic annual tax of Five Pesos (P5.00) moreover additional tax imposable on the husband and wife shall be one peso (P1.00) for every One Thousand Pesos (1,000.00) of gross income from the bestow property owned by them and/or the total gross income or earnings derived from them.

c. Juridical persons liable to the payment of the Community Tax Every corporation, no matter how created or organized, whether domestic or resident foreign,...If you want to get a full essay, order it on our website: Orderessay



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