21/12/2025
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PTR or Professional Tax Receipt.
(IRR) Implementing Rules and Regulation of RA7160 Local Government Code
Article 228. Professional Tax. -
(a) The province may levy an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at such amount and reasonable classification as the sangguniang panlalawigan may determine but shall in no case exceed Three Hundred Pesos (P300.00).
(b) Every person legally authorized to practice his profession shall pay the professional tax to the province where he practice his profession or where he maintains his principal office in case he practices his profession in several places, provided, however, that such person who has paid the corresponding professional tax shall be entitled to practice his profession in any part the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession.
(c) Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter.
(d) The professional tax shall be payable annually, on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax
before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. Professionals exclusively employed in the government shall
be exempt from the payment of this tax.
(e) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him.
(f) The professionals subject to tax herein imposed are only those who have passed the bar examinations, or any board or other examinations conducted by the Professional Regulation Commission (PRC). For example, a lawyer who is also a Certified Public Accountant (CPA) must pay the professional tax imposed on lawyers and that fixed for CPAs, if he is to practice both professions. For the purpose of collecting the tax, the provincial treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. The PRC shall likewise require the
professionals presentation of proof of payment before registration of professionals or renewal of their licenses.
Credits to: Ferdinand Lunes Delos Santos.