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Philippine Bar review · Question

Practice question: Professional Tax (RA 7160, Sec. 139)

Multiple Choice Medium

Practice question

A lawyer has paid the corresponding professional tax at the proper location and is legally authorized to practice. Another local government demands a second professional-practice fee solely because the lawyer appears there. What does Section139(b) provide?
  1. The paid professional may practice nationwide without that additional professional-practice levy
  2. Every appearance necessarily creates a second professional tax
  3. Only the lawyer’s client may object
  4. A second license is compulsory in every municipality
  5. The first payment is valid for one day only

Legal references

  • RA7160 Section139(b)–(e), nationwide effect of professional tax and related requirements: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html

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