Practice question
An employer checked an employee's professional-tax payment before hiring several years ago and says it has no annual follow-up responsibility under 139(c). The person remains subject to the tax and no exemption applies. Which is correct?
- The initial check permanently satisfies every future year.
- The statute includes requiring payment annually thereafter, not solely at initial employment.
- Every employed professional is automatically exempt after one year.
- Only the employee's age determines the employer duty.
- The employer may replace the requirement with a customer survey.
Legal references
- RA7160, LGC Sections139,145-146,150,157-163 and252-253: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
Answer this question in flashcards to review your response and continue practicing.