Practice question
A professional first begins practice in June. Under Section 139(d), may payment automatically be postponed until the following January solely because the usual January deadline has passed?
- Yes; first-year practice is always free of tax
- Yes; a June entrant owes nothing
- No; the full tax must be paid before first engaging in practice after January
- Yes; only half the tax is due automatically
- No; the statute permanently forbids starting practice after January
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.
Answer this question in flashcards to review your response and continue practicing.