Republic of the Philippines
HOUSE OF REPRESENTATIVES,
Quezon City

NINETEENTH CONGRESS,
First Regular Session

HOUSE BILL No. 4420

Introduced by HONORABLE RAMON JOLO B. REVILLA III

EXPLANATORY NOTE

This bill seeks to abolish the community tax certificate system, for the community tax
certificate, more commonly known as the cedula, has lost its value as the primary form of
identification.

Tracing back its origins, the cedula is a reminder of the Philippines’ colonial past. During
the Spanish era, the cedula was issued to Filipinos upon payment of their residence tax. Given its
purpose, the cedula was tom by the Katipuneros, led by Andres Bonifacio, during the Cry of Pugad
Lawin to show that they no longer adhere to the oppressive and tyrannic ways of Spanish colonial
rule. This act signaled the start of the Philippine Revolution.

Today, however, payment of community tax has succumbed to a voluntary act. Its
relevance has shrunk significantly as meager revenue is only generated by it due to the presence
of other means of paying taxes and other sources of revenue for local government units. Its use as
the primary form of identification has also lost its purpose as the Philippine Identification System
is already in place, and most people have resorted to using their passports, driver’s license, and
other government issued identification cards for both government and non-government
transactions.

As an effect, Republic Act No. 7160, also known as the Local Government Code of 1991,
as amended, which mandates the use of community tax certificate, is proposed to be repealed.

This bill was originally filed as Senate Bill No. 889 in the Philippine Senate by Senator
Francis “Chiz” G. Escudero.

In view of the foregoing, immediate approval of this bill is earnestly sought.

RAMON JOLOB. REVILLA IIT


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

NINETEENTH CONGRESS:
First Regular Session

HOUSE BILL No.4 420

Introduced by HONORABLE RAMON JOLO B. REVILLA III,

AN ACT
ABOLISHING THE USE OF COMMUNITY TAX CERTIFICATE AND THE POWER
TO LEVY COMMUNITY TAX REPEALING FOR THAT PURPOSE THE PERTINENT
PROVISIONS OF REPUBLIC ACT NO 7160, AS AMENDED, OTHERWISE KNOWN
AS THE LOCAL GOVERNMENT CODE OF 1991

Be it enacted by the Senate and House of Representatives of the Philippine Congress
Assembled:

Section 1. Repealing Clause. Sections 156 to 164, Article Six, Title One, Book II, Chapter
2, Specific Provisions on the Taxing and Other Revenue Raising Powers of Local Government
Units, of Republic Act No. 7160, are hereby repealed.

All laws, presidential decrees, executive orders, proclamations, and/or administrative
regulations which are inconsistent with the provisions of this Act are hereby amended, modified,
superseded, or repealed accordingly.

Section 2. Implementing Rules and Regulations. The Secretaries of the Department of
Finance, the Department of Budget and Management, and the Department of Interior and Local
Government, and the presidents of the liga shall promulgate the required rules and regulations for
the speedy and effective implementation of this Act.

Section 3. Separability Clause. If any provision or part hereof is held invalid or
unconstitutional, the remainder of the law or the provision not otherwise affected shall remain

valid and subsisting.

Section 4. Effectivity Clause. This Act shall take effect fifteen (15) days after its
publication in the Official Gazette or in a newspaper of general circulation.

Approved,