Validity of Community Tax Certificate vis a vis sec. 163 of the Local Government Code

Until when it is valid?

Here is a clue:

SEC. 163. Presentation of Community Tax Certificate On Certain Occasions. - (a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter.cralaw

(b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate.cralaw

(c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. 

When will the government agencies and its instrumentalities desist in requesting new CTC every first quarter of each year anyway? 

When? see https://www.lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html

Tral