Practice question
A professional first begins practice in October and proposes paying only three-twelfths of the annual tax solely because only three months remain. Under Section139(d), is that the stated rule?
- No; the text requires the full tax before practice
- Yes; automatic monthly proration is expressly required
- Yes; October practice is always exempt
- Only the employer may choose the fraction
- Only the number of documents signed matters
Legal references
- RA7160 Section139(b)–(e), nationwide effect of professional tax and related requirements: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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