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Philippine Bar review · Topic

Professional Tax

Explore Professional Tax in Other Selected Local Taxes for the Philippine Bar. Browse subtopics and published practice questions, then take a quiz or answer…

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Practice questions

  1. Under Section 139(d), when is the annual professional tax ordinarily payable by a continuing practitioner? Multiple Choice Easy
  2. Which professionals are expressly exempt from this professional tax under Section 139(d)? Multiple Choice Easy
  3. If a professional practices in several places, where does Section 139(b) direct payment of the professional tax? Multiple Choice Easy
  4. A professional first begins practice in July. No exemption applies. The practitioner argues that starting after January… Multiple Choice Medium
  5. A professional employed by government also maintains a private professional practice. The person claims exemption solel… Multiple Choice Medium
  6. A professional has a principal office in Province A and practices in several provinces. The practitioner validly pays t… Multiple Choice Hard
  7. A person is legally qualified and actively practices two distinct professions, each subject to professional tax. The pe… Multiple Choice Hard
  8. Compare the payment timing of a continuing practitioner with that of a professional first beginning practice after Janu… Essay Medium
  9. Explain why an exclusively government-employed professional and a government employee with a separate private practice … Essay Medium
  10. A professional practices in multiple provinces from one principal office and has validly paid the corresponding annual … Essay Medium
  11. What professional characteristic appears in Section 139(a)'s subject of annual professional tax? Multiple Choice Easy
  12. What must an employer do under 139(c) concerning a person subject to professional tax? Multiple Choice Easy