Classification:                 Simple
Type of Transaction:       G2C – Government to Citizen; G2B – Government to Business
Who may avail:                A. Individuals with the following description:

1. 1. 1. 1. 1. 1. 1. 1. At least eighteen (18) years of age;
                     2. Reside within the territorial jurisdiction of the City of San Fernando;
                     3. Regularly employed on a wage or salary basis for at least thirty (30) consecutive working Days during the calendar year;
                     4. Engaged in business, occupation and who own real property with an aggregate assessed value of one thousand pesos (P1,000.00) or more; and
                     5. Required by law to file an income tax return.

B. Any corporation or juridical entity no matter how created or organized whether Domestic or Resident Foreign, engaged in doing business in the City.

             A Community Tax Certificate or CEDULA is a document prepared, issued and paid at the City Treasurer’s Office by individuals or corporations (juridical entities).  It is a documentary requirement when filing and income tax, registering a new business, renewal of business permit, and in some cases this also serves as an identification document pursuant to Section 156 of RA 7160 otherwise known as the Local Government Code of 1991 and 2018 City Revenue Code.