Practice question
A person is legally qualified and actively practices two distinct professions, each subject to professional tax. The person pays the tax for one and argues that this automatically exempts the second merely because both are conducted from the same office. Apply Section139(d), assuming no separate exemption.
- The common address automatically exempts the second profession.
- A line of profession does not become exempt merely because another profession's tax was paid.
- Only the profession with the longer title is taxed.
- Both taxes disappear when a common receptionist is hired.
- The taxpayer may choose any unrelated tax as a substitute.
Legal references
- RA 7160, Section 139(b)–(e); https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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