Question & AnswerQ&A (Act No. 2117)
Every male inhabitant of the Philippine Islands over eighteen years of age and under sixty years of age, except those specifically exempted by law, is required to pay the cedula personal tax.
Persons exempted include: 1) Members of the non-Christian tribes unless otherwise provided by law; 2) Commissioned officers of the United States army or navy; 3) Paupers.
The maximum age limit for paying the cedula tax is under sixty years of age.
No, females of any age are not required to pay the cedula tax, but they may request a certificate of registration and pay the price if they wish.
The penalty includes either seizure and sale of personal property to satisfy the tax or prosecution before a justice of the peace, which upon conviction may lead to imprisonment for ten days for each delinquency, with imprisonment considered satisfaction of the tax and penalty.
The cedula tax is considered delinquent on and after the first day of May each year.
The uniform price is one peso during this period.
These persons shall pay only one peso for the certificate of registration if they apply within twenty days after ceasing to be exempt.
Yes, the price can be increased by resolution of the provincial board under the authority of the Provincial Government Act, provided the resolution is adopted before January 1 of the year it takes effect.
Persons imprisoned for delinquency are required to labor during imprisonment for the province or municipality on public works as directed by the provincial board.