Practice question
A person is legally qualified in two distinct professions and exercises both. He pays the professional tax for one and says the other automatically becomes exempt because both are conducted from one office. Which is sound under Section 139(d)?
- One office makes every profession tax-exempt
- Payment for one profession does not by itself exempt another line of profession
- Every second profession is prohibited
- The client may select which law applies
- No legally qualified professional ever owes the tax
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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