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Philippine Bar review · Question

Practice question: Community Tax

Multiple Choice Easy

Practice question

What is the ordinary annual payment deadline for community tax under 161?
  1. Every December 31 regardless of the statutory rule.
  2. Not later than the last day of February.
  3. Only after the next national election.
  4. Any date privately selected without consequence.
  5. No deadline exists.

Legal references

  • RA7160, LGC Sections139,145-146,150,157-163 and252-253: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html

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