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Philippine Bar review · Question

Practice question: Professional Tax

Multiple Choice Easy

Practice question

What must an employer do under 139(c) concerning a person subject to professional tax?
  1. Treat the employment contract as automatic tax payment.
  2. Require the person's payment before employment and annually thereafter.
  3. Require only the employer's advertising expenses.
  4. Waive every professional tax because wages are paid.
  5. Require the employee to own the workplace building.

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.