1944 WWII Philippines CEDULA Residence Certificate MANILA

Used with usual wear.

The Community Tax, also known as the Residence Tax, has a long history in the Philippines.
Originally called the cedula personal, it was introduced as a result of a reform decree that abolished,
the tribute during the Spanish colonial era. The tax applied to all residents aged 18 and above,
regardless of their nationality. Those who paid the tax were issued a cedula or residence certificate,
for identification and other purposes.

The practice of issuing cedulas continued through the American colonial period and up to the present day.
While the tax has undergone various changes over the years, it remains an important source of revenue for local government units. Despite its controversial history, the Community Tax remains an essential part of the country's tax system.

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