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Philippine Bar review · Question

Practice question: Professional Tax

Essay Medium

Practice question

A professional practices in multiple provinces from one principal office and has validly paid the corresponding annual professional tax there. Explain the rule for an additional demand solely for the same professional practice elsewhere. Do not assume the payment replaces professional licensing qualifications.

Legal references

  • RA 7160, Section 139(b)–(e); https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html

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