Practice question
A legally authorized professional practices in several places and maintains a principal office in one province. Under Section 139(b), what is the relevant statutory payment location?
- The province where the principal office is maintained for the stated multi-place practice
- Every province must collect the same annual tax separately
- Any client may choose a province at random
- Only the province of birth regardless of practice
- Only the law school's location
Legal references
- https://www.lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html — R.A. No. 7160, Section 139 (professional tax, payment place and time, employer duty, exemption and receipt number).
- https://lawphil.net/courts/rules/pdf/am_24-10-05-sc_2025.pdf — A.M. No. 24-10-05-SC, August 12, 2025, effective November 3, 2025; amended Rule 138 §§1,6–13,15–19.
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