(i) Tax on transfer of real property ownership (ii) Tax on business of printing and publication (iii) Franchise tax (iv) Tax on sand, gravel and…

The question

(i) Tax on transfer of real property ownership (ii) Tax on business of printing and publication (iii) Franchise tax (iv) Tax on sand, gravel and other quarry services (v) Professional tax What is the tax base for the imposition by the province of professional taxes? (2011 Bar Question)

1. A.That which Congress determined.
2. B.The pertinent provision of the local Government Code.
3. C.The reasonable classification made by the provincial sanggunian.
4. D.That which the Dept. of Interior and Local Government determined.

This question has not been answered yet.