SIXTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
) 
) 
) 
SENATE 
S. No.l082 
Introduced by Senator FRANCIS G. ESCUDERO 
EXPLANATORY NOTE 
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JUL 23 P 1 :34 
The history of the community tax certificate or cedula, then known as 
residence tax and residence certificate, brings incarnations of our country's 
colonial past. First implemented as a 19th century tax reform in the Philippines 
during the Spanish colonial times, following the abolition of the tribute system, 
the cedula was issued to all Filipinos, then called indios, upon payment of a 
residence tax.1 
However, the cedula would later on play a significant role in Philippine 
Revolution when Andres Bonifacio together with his fellow katipuneros tore up 
their cedulas in defiance of Spanish rule in a meeting 'in Balintawak, known as the 
Cry of Pugadlawin that signalled the beginning of Philippine Revolution. 
This bill, symbolic it may seem, abolishes the community tax certificate 
system, primarily its use as a form of identification as when, among others, a 
Filipino acknowledges a document before a notary public, takes an oath of office 
or is appOinted to a government position. It is submitted that the cedula as a 
primary form of identification has lost its Significance and value. If at all, the 
cedula only serves as a mere relic of our country's colonial past. 
Consequently, the pertinent provisions of the Republic Act No. 7160, the 
Local Government Code of 1991, as amended, are proposed to be repealed, 
which carryover the provisions imposing residence tax then found in 
Commonwealth Act No. 465 and the Local Tax Code of 1973, and mandate the 
use of community tax certificates as a primary form of identification. 
We submit. 
~~ 
FRANCIS C. ESCUDERO 
I Wikipedia. 


SIXTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
SENATE 
) 
) 
) 
S. No. n82 
Introduced by Senator FRANCIS G. ESCUDERO 
AN ACT 
'13 
JUL 23 P 1 :34 
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 the House of Representatives of the Republic of tile 
Philippines in Congress assembled: 
1 
SECTION 1. Repealing Clause. Sections 156 to 164, Article Six, Title One, 
2 
Book II, Chapter 2, Specific Provisions on the Taxing and Other Revenue Raising 
3 
Powers of Local Government Units, of Republic Act No. 7160 are hereby 
4 
repealed. 
5 
All laws, presidential decrees, executive orders, proclamations and/ or 
6 
administrative regulations which are inconsistent with the provisions of this Act 
7 
are hereby amended, modified, superseded or repealed accordingly. 
8 
SEC. 2. 
Implementing Rules and Regulations. The Secretaries of the 
9 
Department of Finance, the Department of Budget and Management and the 
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Department of the Interior and Local Government, and the presidents of the liga 
11 
shall promulgate the required rules and regulations for the speedy and effective 
12 
implementation of this Act. 
13 
SEC. 3. 
Separability Clause. If any provision or part hereof is held 
14 
invalid or unconstitutional, the remainder of the law or the provision not 
15 
otherwise affected shall remain valid and subsisting 
16 
1 


r-
1 
SEC. 4. 
Effectivity Clause. This Act shall take effect fifteen (15) days 
2 
from its publication in at least two newspapers of national circulation. 
3 
Approved, 
2