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Is The Rule Exemption Is The Exception": False
Is The Rule Exemption Is The Exception": False
- Ex. A citizen who would go abroad with a 2 2. Non-resident citizens aliens not
year working visa is a non-resident citizen engaged in business (NRA-NETB)
upon his departure a) Who come with definite
purpose which in nature may
Citizen staying abroad for a period of at promptly accomplished
least 183 days are considered non- b) Who shall come and stayed less
resident than 180 days during the year
-ex. Aliens who stayed in PH for
not more than 180 days
1. Domestic corporation
Corporation that is organized in accordance
in PH laws
Notes: Intentions 2. Foreign corporation
-organized under foreign law
-The taxpayers shall submit to the CIR of BIR
a) Resident Foreign corporation (RFC)
documentary proofs such as visas, work contracts
-a foreign corporation that
and other documents indicating such intention
operates/ conduct business in PH
-Tourist Visa – short term stay through a permanent establishment
( a Branch)
-shall not result in the reclassification -transacts business with residents
of the taxpayers normal residency through a resident branch
Classification:
a) Physical Presence
b) Intentions
c) Exemptions of Physical presence
Incurred:
Gross income
Expenses