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Philippine Bar review · Question

Practice question: Professional Tax

Essay Medium

Practice question

A professional pays the annual tax but leaves its receipt number off prescriptions and reports. Explain 139(e) and why payment alone does not settle this separate obligation.

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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