Tax/Taxes- is the compulsory contribution the lawmaking

body of the state impose to gain revenue to support the

needs of the government.

Taxation- is the practice of imposing legislation to collect

financial obligation from income-generating individual and
entities
 KINDS OF INDIVIDUAL
TAX PAYERS

-Resident Citizen
-Non-Resident Citizen
-Resident Alien
-Non-Resident Alien
Resident Citizen
An individual is a citizen of the Philippines by
definition of the Constitution of the Philippines. Under the
Constitution, an individual maybe a citizen at birth (i.e.,
one whose father or mother is a citizen of the Philippines),
or may become a citizen of the Philippines sometime after
birth (i.e., one who is naturalized in accordance with the
law). Philippine citizenship maybe lost or reacquired in the
manner provided by law.
Non-resident Citizen

1.Who is a non-resident citizen? He is a citizen who:

a. Establishes to the satisfaction of the Commissioner of Internal Revenue the
fact of his physical presence abroad with a definite intention to reside therein; or
b. Leaves the Philippines during the taxable year to reside abroad:
as an immigrant; or
2.For employment on a permanent basis;
3.For work and derives income from abroad and whose employment thereat
requires him to be physically abroad most of the time during the taxable year.
c. Was previously a nonresident citizen and who arrives in the Philippines during
the taxable year in which he arrives in the Philippines with respect to his income
derived from sources abroad until the date of his arrival in the Philippines.
Resident Alien
A resident alien is an individual whose residence is within the
Philippines and who is not a citizen thereof. An individual whose
residence is within the Philippines and who is not a citizen thereof is
a non-resident alien. What makes an alien a resident or non-resident
alien is his intention with regard to the length and nature of his stay.
Thus:
•One who comes to the Philippines for a definite purpose which in its
very nature may be promptly accomplished is not a resident citizen;
•One who comes to the Philippines for a definite purpose which in its
very nature would require an extended stay, and to that end, makes
his home temporarily in the Philippines, becomes a resident.
Resident Alien

Length of stay is indicative of intention. An alien who shall have stayed in

the Philippines for more than one year by the end of a calendar year is a
resident alien.

An alien who qualified as a resident alien shall have a continuing status of a

resident alien until he abandons his residence. Abandonment of residence
requires departure from the Philippines and intention not to return.
Non-resident Alien

Who is a non-resident alien engaged in business or practice of

profession in the Philippines? By provision of law, an alien who
shall come to the Philippines and stay for an aggregate period of
more than one hundred eighty days during a calendar year shall
be considered anon-resident alien in business, or in the practice
of profession, in the Philippines. The only criterion is length of
stay.