Practice question
An architect subject to professional tax issues plans and designs but omits the receipt number, arguing that actual payment necessarily removes 139(e)'s separate documentation requirement. Which is best?
- Payment automatically deletes 139(e).
- Only the client may ever record a receipt number.
- Plans and designs are never mentioned in the provision.
- The number must instead be the architect's private password.
- Payment and the listed-document receipt-number requirement are separate duties.
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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