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Philippine Bar review · Question

Practice question: Professional Tax

Essay Medium

Practice question

Explain the employer's professional-tax obligation under 139(c), including corporate employers and continuing employment. Distinguish it from a private assumption that wages automatically pay the tax.

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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