Printing of Community Tax Certificate Forms

September 25, 2006 BLGF MEMORANDUM CIRCULAR NO. 012-06 TO : All BLGF Regional Directors, City and Municipal Treasurers of Metropolitan Manila; Provincial, City and Municipal Treasurers; and Others Concerned SUBJECT : Printing of Community Tax Certificate Forms It has come to the attention of this Bureau that some Local Treasurers have been directly engaging the services of private Printing Offices for the printing and delivery of Community Tax Certificates (CTCs). It must be emphasized that the provisions of Section 164 of R.A. 7160 or the Local Government Code of 1991, explicitly and solely authorized the Bureau of Internal Revenue (BIR) to cause the printing and distribution of the CTCs, viz. : "SEC. 164. Printing of Community Tax Certificates and Distribution of Proceeds. (a) The Bureau of Internal Revenue shall cause the printing of community tax certificates and distribute the same to the cities and municipalities through the city and municipal treasurers in accordance with the prescribed regulations." Thus, in reply to the request of the City Treasurer of Manila, et al., to allow the printing and use of personalized CTCs for their respective LGUs, the OIC-Commissioner of the BIR, in his letter dated January 9, 2006, denied the said request, as follows: "In response, please be informed that only the BIR is authorized to cause the printing of the CTC and distribute the same to the cities and municipalities, as embodied in Section 164, Article VI of the Local Government Code." EIASDT "It is further informed that we have incorporated enough security features, both overt and covert, in each CTC to ensure its integrity. With respect to the other changes that you want to adopt, we assure you that the same will be considered accordingly." Correspondingly, all Local Treasurers are hereby enjoined to strictly observe the provisions of Section 164 of the Local Government Code of 1991, as well as to comply with Local Finance Circular No. 2-95, dated January 23, 1995, on the proper custody and issuance of Community Tax Certificate Blank Forms, a copy of which is annexed hereto, forming an integral part hereof. All Provincial Treasurers and District Treasurers of Metropolitan Manila are hereby instructed to disseminate this Memorandum Circular to all City and Municipal Treasurers within their respective jurisdictions. (SGD.) MA. PRESENTACION R. MONTESA Executive Director DOF-BLGF Memorandum Circular No. 002-95