TAX MT REVIEWER

Those who are citizens of the Philippines at the time of the adoption of the Constitution

• Citizens

• Aliens

Those whose fathers or mothers are citizens of the Philippines

• Citizens

• Aliens

Those born before January 17, 1973 of Filipino mothers who elect Philippine citizenship upon reaching the age of majority

• Citizens

• Aliens

Those who are naturalized in accordance with law

• Citizens

• Aliens

Individuals who are not Filipinos

• Citizens

• Aliens

A citizen of the Philippines who establishes to the satisfaction of the Commissioner the fact of his physical presence abroad with a definite intention to reside therein;

• Resident Citizen

• Non-resident citizen

A citizen of the Philippines who leaves the Philippines during the taxable year to reside abroad, either as an immigrant or for employment on a permanent basis

• Resident Citizen

• Non-resident citizen

A citizen of the Philippines who works and derives income from abroad and whose employment thereat requires him to be physically present abroad most of the time (183 days or more) during the taxable year

• Resident Citizen

• Non-resident citizen

A citizen who has been previously considered as non-resident citizen and who arrives in the Philippines at any time during the taxable year to reside permanently in the Philippines shall likewise be treated as a non-resident citizen for 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 Citizen

• Non-resident citizen

The taxpayer shall submit proof to the Commissioner to show his intention of leaving the Philippines to reside permanently abroad or to return to and reside in the Philippines as the case may be.

• Resident Citizen

• Non-resident citizen