Practice question
A practitioner invokes payment of professional tax to resist a tax on a separate retail enterprise. Explain the limits of 139(b)'s protection while keeping a duplicate levy for the same professional practice distinct.
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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