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Philippine Bar review · Question

Practice question: Community Tax

Multiple Choice Easy

Practice question

When does the community tax ordinarily accrue for an existing covered taxpayer under 161?
  1. January 1 of each year.
  2. Only when a private bank grants a loan.
  3. Every ten years on an unspecified date.
  4. Only upon sale of all property.
  5. Only after the taxpayer requests a certificate.

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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