Practice question
A professional pays the tax at the proper principal-office location while practicing in several places. A second province demands another professional license fee solely to permit the same legally authorized practice there. No unrelated business levy is involved. Which is correct?
- Section139(b)’s nationwide effect bars the stated additional practice levy
- Each province may demand a new professional license fee without limit
- The first payment becomes void when traveling
- Only the client’s residence determines a new tax
- The professional must qualify in the Bar anew in every province
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.