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Source of Income

This document outlines different types of taxpayers and whether they are subject to Philippine income tax on income earned within and without the Philippines. It separates taxpayers into individuals and corporations, listing examples such as resident citizens, non-resident citizens, overseas Filipino workers, resident aliens, non-resident aliens, domestic corporations, and foreign corporations engaged or not engaged in trade and business in the Philippines.

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Red Hood
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86 views1 page

Source of Income

This document outlines different types of taxpayers and whether they are subject to Philippine income tax on income earned within and without the Philippines. It separates taxpayers into individuals and corporations, listing examples such as resident citizens, non-resident citizens, overseas Filipino workers, resident aliens, non-resident aliens, domestic corporations, and foreign corporations engaged or not engaged in trade and business in the Philippines.

Uploaded by

Red Hood
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Source of Income

TAXPAYER
WITHIN WITHOUT
Individual
1. Resident citizen O O
2. Non-resident citizen O X
3. OFW / International seaman O X
3. Resident alien O X
4. Non-resident alien O X
Corporation
1. Domestic corporation O O
2. Foreign Corporation engaged or not in trade & business
O X
in the Philippines.

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