Practice question
Does Section139(c)’s employer duty apply only to corporations, excluding individual employers?
- No; it expressly includes any individual or corporation employing a covered professional
- Yes; individuals are excluded
- Only public companies qualify
- Only the employee’s clients qualify
- Only a professional association qualifies
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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