TAX ON INDIVIDUALS Kinds of INDIVIDUAL TAXPAYERS (Section 23)| occupant CITIZEN| NON- nonmigratory CITIZEN| OCW & deoxyadenosine monophosphate; SEAMEN| RESIDENT ALIEN| NON-RESIDENT ALIEN ENGAGED In tack or Business| NON-RESIDENT ALIEN NOT ENGAGED In share or Business| ALIENS EMPLOYED IN MC, OBU & antiophthalmic factor; PSC/S(Multinational Companies/ shoreward Banking Units/ vegetable oil Service Contractors & Sub-Contractors)| I. DEFINITION| 1. Citizens residing in the Philippines 2. Citizens surviving oversea who did not manifest their blueprint to reside for good in this with the Commissioner 3. TNTs, even though living overseas 4. Philippine Seamen not deemed as OCW who rest in the Philippines close of his snip during a taxable year| Citizens residing outside the Philippines 1. Citizens living abroad who manifested their aim to reside permanently & their physical comportment therein with the Commissioner 2. Citizens who lea ves the Philippines during a taxable year to reside abroad as immigrants 3. Filipino Seamen not deemed as OCW who stays abroad most of his time during a taxable year| 1. OCW Citizens with workings Contracts oversea 2.

Filipino SeamenIs deemed OCW if;- receives compensation for service abroad as a member of the compliment of the vessel engaged only when in international trade(If not deemed OCW RC or NRC depending on where he stays most of the time during a taxable year)| non Citizens residing in the Philippines; His intention to stay is not necessary provided that he is not a; 1. Sojourner 2. T raveler 3. Tourist| outlander not residi! ng in the Philippines yet 1. Engaged in Trade or Business; 2. practice session/Practicing his Profession; 3. Comes & Stays in the Philippines for an Aggregate finis of more than180 days during One Taxable year (He is every a Sojourner, Traveler or Tourist)| Foreigner not residing & not engaged in any trade or business or exercising work in the Philippines * Comes & Stay in the Philippines...If you want to calculate a respectable essay, order it on our website:
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