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Philippine Bar review · Question

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

Essay Medium

Practice question

Does payment of professional tax itself confer admission to the Philippine Bar or cure an incomplete Roll requirement? Explain.

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.

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