Tiêu đề Individual Income Taxation.pdf ✅

RECALL (INDIVIDUAL TAXPAYERS) Taxpayer Definition Within Without Resident citizen Filipino citizen and residing in the PH Yes Yes Nonresident citizen Filipino citizen but not residing in the PH and included in the definition of NRC in the Tax Code Yes No Resident alien Not a Filipino citizen but residing here in the PH Yes No Nonresident alien engaged in trade or business (NRAETB) Not a Filipino citizen and not residing here in the PH but stays here for an aggregate period of more than 180 days during the taxable year Yes No Nonresident alien NOT engaged in trade or business (NRANETB) Not a Filipino citizen and not residing here in the PH but stays here for an aggregate period of 180 days or less during the taxable year Yes (25% FWT) No