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Philippine Bar review · Question

Practice question: Professional Tax

Multiple Choice Easy

Practice question

If a professional practices in several places, where does Section 139(b) direct payment of the professional tax?
  1. Every locality visited without exception
  2. Only the birthplace
  3. Where the principal office is maintained
  4. Only where the youngest client lives
  5. Only where the diploma was printed

Legal references

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

Answer this question in flashcards to review your response and continue practicing.