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Philippine Bar review · Question

Practice question: Professional Tax

Essay Medium

Practice question

Explain why an exclusively government-employed professional and a government employee with a separate private practice do not necessarily receive the same Section139(d) exemption.

Legal references

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

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