CHAPTER 1: TAXATION OF INDIVIDUALS

CLASSIFICATION OF INDIVIDUAL INCOME TAXPAYERS

Citizen
a. Resident
b. Non-resident
Alien
a. Resident
b. Non-resident
i. Engaged in trade or business in the
Philippines
ii. Not engaged in trade or business in the
Philippines
iii. Employed by:
 RHQs and ROHQs of multinational
entities in the Philippines that are
engaged in the internal trade with
affiliates and subsidiary branch offices
in the Asia-Pacific Region.
 Offshore banking units.
 Petroleum contractors and sub-
contractors.

SOURCES OF INCOME
Individual Source of Income
Resident Citizen  
Non-Resident Citizen 
Resident Alien 
Non-Resident Alien 