Individual Taxpayers

O Are natural persons with income derived

from within the territorial jurisdiction of a
taxing authority.
 Individual Taxpayer

Resident Citizen
Citizen na nakatira sa
Pilipinas
Citizen

Non-resident Citizen

Individual Taxpayer

Resident Alien (RA)

Non-resident Alien
Alien Engaged in Trade or
Business (NRAETB)
Non-Resident Alien
Non-Resident Alien
not engaged in Trade
or Business
(NRANETB)
 Citizens
Under the 1987 Philippine Constitution, Article IV,
Section 1, it states that:
The following are citizens of the Philippines:
O Those who are citizens of the Philippines at the time
of the adoption of this Constitution;
O Those whose fathers or mothers are citizens of the
Philippines;
O Those born before January 17, 1973, of Filipino
mothers, who elect Philippine citizenship upon
reaching the age of majority; and
O Those who are naturalized in accordance of law
 RESIDENT CITIZEN
O A citizen of the Philippines residing therein.
 Non-resident Citizen
is a citizen of the Philippines who:
(a) establishes the fact of his/her physical presence abroad with
the definite intention to reside therein;
(b) leaves the country to reside abroad, either as an immigrant or
for employment on a permanent basis;
(c) works and derives income from abroad and whose
employment thereat requires him to be physically present abroad
most of the time during the taxable year; or,

who has been considered nonresident citizen previously and who

arrives in the Philippines at anytime during the taxable year to
reside permanently in the Philippines shall be treated as
nonresident citizen for the taxable year in which he arrives in the
Philippines with respect to his income abroad until the date of his
arrival in the Philippines.
 Alien
O Individuals who are not Filipinos.
 RESIDENT ALIEN
An individual whose residence is within the Philippines
and who is not a citizen thereof.
O An alien who lives in the Philippines with no definite
intention as to his stay;
O One who comes to the Philippines for a definite
purpose which in its nature would require an
extended stay and to that end makes his home
temporarily in the Philippines, although it may be his
intention at all times to return to his domicile abroad;
O An alien who has acquired residence in the
Philippines retains his status as such until he
abandons the same and actually departs from the
Philippines.
NON-RESIDENT ALIEN
An individual whose residence is not within the
Philippines and who is not a citizen thereon.
O One who comes to the Philippines for a definite
purpose which in its nature may be promptly
accomplished.
O A non-resident alien individual who shall come to
the Philippines and stay therein for an aggregate
period of more than 180 days during any
calendar year shall be deemed a "non resident
alien doing business in the Philippines”
 Tax Base and Tax Rate
Taxpayer Tax Base Tax Rate Tax Situs
RC Net Income Graduated Within & Without

NRC Net Income Graduated Within

RA Net Income Graduated Within
NRAETB Net Income Graduated Within
NRANETB Gross Income Final Tax of 25% Within