Practice question
A professional first begins practice in July. No exemption applies. The practitioner argues that starting after January automatically eliminates professional tax for that year. Apply Section 139(d).
- Correct, because only January starters pay.
- Correct, if no January invoice exists.
- Correct, because the ordinary deadline can never apply to new practitioners.
- Incorrect; the full tax must be paid before beginning practice after January.
- Incorrect; the tax is necessarily prorated to one peso per day.
Legal references
- RA 7160, Section 139(b)–(e); https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
Answer this question in flashcards to review your response and continue practicing.