A Community Tax Certificate (CTC) is a basic document acquired by any individual or citizen at least 18 years of age and above or juridical being for identifying himself and his residence which can be used for legal transaction. Natural and juridical person may secure a CTC.

Office or Division:Municipal Treasurer’s Office
Classification:Simple
Type of Transaction:G2C – Government to Citizen
Who may avail:1. Individuals liable to Community Tax
a. Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year;
b. An individual who is engaged in business or occupation;
c. An individual who owns real property with an aggregate assessed value of One Thousand Pesos (Php 1,000.00) or more; and
d. An individual who is required by law to file an income tax return  

An individual requires to present Community Tax Certificate in acknowledging any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives money from public funds, transacts any official business; or receives any salary or wage from any person or corporation.  

Juridical persons liable to Community Tax- Every corporation, no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax. The dividends received by a corporation shall, for the additional tax, be considered as part of the gross receipts or earnings of said corporation. Any natural person at age 18 and above and juridical being form in San Clemente.
CHECKLIST OF REQUIREMENTSWHERE TO SECURE
For Individual 
1. Accomplished Information Slip, orMunicipal Treasurer’s Office
2. Any ID’s to assure his/her personal identity and residency (Voter’s ID, Driver’s License ID, GSIS, SSS, PhilHealth) (1 Photocopy)  Person securing CTC
For Corporation 
1. Business Permit (1 Original/1 Photocopy)Local Business Permit and Licensing Office
2. ITR (1 photocopy)BIR

Click here for more details.