Practice question
An individual privately employs a lawyer subject to professional tax and argues only corporate employers must require proof of payment. The lawyer has no applicable exemption. Which is correct?
- Section139(c) also imposes the before-employment and annual requirement on an individual employer
- Individuals are expressly exempt from every employer duty
- Only a corporation can employ a lawyer
- The lawyer’s promise automatically replaces payment
- Only the employee’s preferred office hours matter
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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