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Philippine Bar review · Question

Practice question: Professional Tax

Multiple Choice Easy

Practice question

What professional characteristic appears in Section 139(a)'s subject of annual professional tax?
  1. Practice of a profession requiring government examination.
  2. Any personal hobby that does not meet the statutory category.
  3. Every sale of household furniture.
  4. Only ownership of a foreign passport.
  5. Every receipt of interest income regardless of profession.

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.