Practice question
A20-year-old Philippine inhabitant has been regularly employed on salary for forty consecutive working days during the calendar year. No exemption applies. The person claims exemption solely because no real property is owned. Apply Section157 without computing the amount.
- The claim fails because qualifying regular employment is an alternative liability criterion.
- The claim succeeds because real-property ownership is always indispensable.
- The person is below the statutory age.
- The salary criterion requires ten years of employment.
- Every employee is exempt from community tax.
Legal references
- RA7160, Sections156–163; https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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