Practice question
Under Section 139(d), when is the annual professional tax ordinarily payable by a continuing practitioner?
- On or before January 31
- Only on December 31
- Only upon retirement
- Only when a client complains
- Every five years
Legal references
- RA 7160, Section 139(b)–(e); https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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