Abdula vs. Guiani G.R. No.: 118821, February 18, 2000, 326 SCRA 1 FACTS: The case involves a petition for certiorari and prohibition to set aside the warrant of arrest issued by Judge Japal M. Guiani of Branch 14 of the Regional Trial Court of Cotabato City. The petitioners, Mayor Bai Unggie D. Abdula and Odin Abdula, were charged with murder in Criminal Case No. 2376. The murder complaint alleged that the petitioners paid six other individuals for the death of a certain Abdul Dimalen, the former COMELEC Registrar of Kabuntalan, Maguindanao. Initially, the Provincial Prosecutor of Maguindanao dismissed the murder charges against the petitioners and five other respondents due to lack of prima facie evidence. However, a separate information for murder was filed against one of the respondents, Kasan Mama. Subsequently, the case was ordered to be returned to the Provincial Prosecutor for further investigation. After additional evidence was presented, the Provincial Prosecutor found a prima
A community tax certificate (or also known as residence certificate) is a legal form of identification document of a person who is residing here in the Philippines, just like a driver's license and a passport.
A community tax is levied by municipalities or cities and it is deputized to its barangay sectors in accordance to the provisions of existing laws.
Who are subject to a community tax?
As stated in Art. VI sections 157 of RA 7160, the individuals liable to a community tax are those inhabitants of the Philippines aged 18 years old and above who:
1. has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year; or2. who is engaged in business or occupation; or3. who owns real property with an aggregate assessed value of P1,000.00 or more; or4. who is required by law to file an income tax return
The above mentioned individuals shall pay an annual additional tax of P5.00 and an annual additional tax P1.00 for every P1,000.00 of income regardless of whether from business, exercise of profession or from property which in no case shall exceed P5,000.00.
In the case of husband and wife, the additional tax shall be based upon the total property owned by them and the total gross receipts or earnings derived by them.
Are companies also required to pay community tax?
Yes. Every juridical entity or corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines are also liable to pay community tax.
An annual community tax of P500.00 and an annual additional tax, which, in no case, shall exceed P10,000.00 shall be paid in accordance with the following rules:
a. An amount of P2.00 shall be paid for every P5,000.00 worth of real property in the Philippines owned during the preceding year based on the valuation used for the payment of real property tax under existing laws, found in the assessment rolls of the city or municipality where the real property is situated; and
b. An amount of P2.00 also for every P5,000.00 of gross receipts or earnings derived by it from its business in the Philippines during the preceding year.
The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.
Take note that diplomatic and consular representatives as well as transient visitors whose stay in the Philippines does not exceed 3 months are exempted from this provision.
A community tax is levied by municipalities or cities and it is deputized to its barangay sectors in accordance to the provisions of existing laws.
Who are subject to a community tax?
As stated in Art. VI sections 157 of RA 7160, the individuals liable to a community tax are those inhabitants of the Philippines aged 18 years old and above who:
1. has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year; or2. who is engaged in business or occupation; or3. who owns real property with an aggregate assessed value of P1,000.00 or more; or4. who is required by law to file an income tax return
The above mentioned individuals shall pay an annual additional tax of P5.00 and an annual additional tax P1.00 for every P1,000.00 of income regardless of whether from business, exercise of profession or from property which in no case shall exceed P5,000.00.
In the case of husband and wife, the additional tax shall be based upon the total property owned by them and the total gross receipts or earnings derived by them.
Are companies also required to pay community tax?
Yes. Every juridical entity or corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines are also liable to pay community tax.
An annual community tax of P500.00 and an annual additional tax, which, in no case, shall exceed P10,000.00 shall be paid in accordance with the following rules:
a. An amount of P2.00 shall be paid for every P5,000.00 worth of real property in the Philippines owned during the preceding year based on the valuation used for the payment of real property tax under existing laws, found in the assessment rolls of the city or municipality where the real property is situated; and
b. An amount of P2.00 also for every P5,000.00 of gross receipts or earnings derived by it from its business in the Philippines during the preceding year.
The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.
Take note that diplomatic and consular representatives as well as transient visitors whose stay in the Philippines does not exceed 3 months are exempted from this provision.
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