Practice question
A professional has a principal office in Province A and practices in several provinces. The practitioner validly pays the corresponding annual professional tax in A. Province B demands another professional tax solely for the same professional practice there. No different taxable business or fee is at issue. Which rule applies?
- Section139(b) protects practice elsewhere without another tax, license or fee for the same professional practice after the corresponding tax is paid.
- Each client visit necessarily creates a new full professional tax.
- Only the province with the wealthiest clients may collect.
- The professional must move the principal office after every engagement.
- Payment in A authorizes practice of a profession for which the person is not licensed.
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.