PNP MEMORANDUM CIRCULAR NO. 2017-074

: The professional tax must be paid annually on or before the thirty-first (31st) day of January.
: They must pay the full professional tax before engaging in the profession.
: No, each line of profession requires separate payment of professional tax even if conducted simultaneously.
: No, professionals exclusively employed in the government are exempt from paying the professional tax.
: It directs that medical certificates issued by government physicians be accepted by LTO even without the Professional Tax Receipt (PTR).
: Yes, it supersedes all conflicting orders and memoranda.
: Section 139 (d) of the 1991 Local Government Code provides the exemption.
: Because government physicians do not need to pay professional tax, and thus do not have a PTR, this acceptance facilitates compliance without penalizing them.