Practice question
Which professional-employment category is expressly exempted by Section 139(d)?
- Everyone doing any work for a government office
- Everyone with a private client
- Professionals exclusively employed in the government
- Everyone who passed an examination last year
- Every private law-firm employee
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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