Practice question
A private firm employs a person subject to annual professional tax. It says 139(c) applies only to individual household employers, not corporations. Which is correct?
- A corporate employer is categorically excluded.
- Only foreign corporations are included.
- Every private employee is automatically government-exempt.
- The text expressly includes an individual or corporation employing such a person.
- The rule applies only if the employee owns shares.
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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