Professional Documents
Culture Documents
Tax Output
Tax Output
Types of citizen:
Citizen - Taxable on all income derived from sources within and without the philippines.
Non-resident citizen - Taxable only on income derived from sources within the philippines.
Types of aliens:
Resident aliens - Taxable on all income derived from sources within and without the philippines.
Non-resident Alien - Taxable only on income derived from sources within the philippines.
Residence -
Non-residence alien - engaged in business or trade in the philippines are subject to tax same
manner as citizen and resident aliens on taxable income recieved from the philippines sources.