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Philippine Bar review · Question

Practice question: Professional Tax (RA 7160, Sec. 139)

Multiple Choice Easy

Practice question

After paying the corresponding professional tax under Section139, where may a legally authorized professional practice without another tax, license or fee for that professional practice?
  1. In any part of the Philippines
  2. Only inside the cashier’s building
  3. Only in the paying barangay
  4. Only in one courtroom
  5. Only where the professional was born

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.