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Philippine Bar review · Question

Practice question: Local Business Tax

Multiple Choice Easy

Practice question

How does 146(a) treat separate or distinct establishments or places conducting taxable business?
  1. One payment automatically exempts every distinct establishment nationwide.
  2. Only the newest building can be covered.
  3. The tax is payable for every separate or distinct establishment or place.
  4. No establishment can be taxed if another exists.
  5. The tax depends solely on the owner's birthday.

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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