Person
-
Means an:
o INDIVIDUAL
o TRUST
o ESTATE
o CORPORATION.
Corporation
-
Domestic
-
Foreign
-
Non-Resident Citizen
1. Citizen of the Philippines
a. Who ESTABLISHES to the
satisfaction of the
COMMISSIONER the fact
of his PHYSICAL
PRESENCE abroad
b. With a DEFINITE
INTENTION to reside
therein.
2. Citizen of the Philippines
a. Who LEAVES the
Philippines DURING the
taxable year to RESIDE
abroad, either as an
IMMIGRANT or for
EMPLOYMENT on a
PERMANENT basis.
3. Citizen of the Philippines
a. Who WORKS and
DERIVES income from
abroad and
b. Whose employment
thereat REQUIRES him to
be PHYSICALLY PRESENT
abroad MOST of the time
DURING the taxable year.
4. Citizen of the Philippines
a. Who have been
previously considered as
nonresident citizen
b. Who arrives in the
Philippines AT ANY TIME
during the taxable year
to reside permanently in
the Philippines
He shall be treated as
nonresident citizen for
the taxable year IN
Resident Alien
-
An INDIVIDUAL
Whose RESIDENCE in the
Philippines
Who is NOT a citizen thereof
Non-resident Alien
-
An INDIVIDUAL
Whose residence is NOT within
the Philippines
Who is NOT a citizen thereof.
Taxable year
-