In light of the 2008 ruling of our Supreme Court in the case of Baylon vs Almo, which recognizes the established unreliability of the community tax certificate (CTC) in proving the identity of a person who wishes to have his document notarized, I suggest that the finance secretary issue new guidelines on the issuance of CTCs to incorporate the following:
1. All data insofar as they are applicable must be filled up accurately and legibly.
2. CTCs must be issued only to bona fide residents of the place.
3. CTCs must be issued only by the Office of the Treasurer and not by sidewalk vendors.
4. CTCs must be secured personally except by the disabled.
5. Thumbmarks must be clearly impressed on the CTC.
6. Authorize the treasurer to issue the TIN (taxpayer identification number) to taxpayers.
7. A code that will identify the province, city, municipality and barangay of the taxpayer should be added to the CTC’s number.
8. Provide space on the CTC on which the latest picture of the taxpayer will be pasted.
Adopting these guidelines will restore the reliability of the CTC in identifying a taxpayer, and our Suprme Court might include it in the list of competent evidence of identity. It will also serve as the national ID of all taxpayers, thereby obviating the passage of the controversial national ID system.
—MANUEL C. LIM,
MCL Law Office,
Dimasalang, Masbate