Practice question
A professional employed by government also maintains a private professional practice. The person claims exemption solely because a government salary is received. Which is correct under the stated Section 139(d) exemption?
- Every government salary creates the exemption.
- Any government work exempts all private practice.
- Only the size of the private fee matters.
- Private practice converts the tax into a voluntary payment.
- The exclusive-government-employment requirement is not met.
Legal references
- RA 7160, Section 139(b)–(e); https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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