Kinds of INDIVIDUAL TAXPAYERS (Section 23)| occupant CITIZEN| NON-RESIDENT CITIZEN| OCW & SEAMEN| RESIDENT ALIEN| NON-RESIDENT ALIEN ENGAGED In tack or Business| NON-RESIDENT ALIEN NOT ENGAGED In Trade or Business| ALIENS EMPLOYED IN MC, OBU & PSC/S(Multinational Companies/ shoreward Banking Units/Petroleum Service Contractors & Sub-Contractors)|
I. DEFINITION| 1. Citizens residing in the Philippines 2. Citizens surviving overseas who did not manifest their intention to reside for good therein with the Commissioner 3. TNTs, even though living overseas 4. Philippine Seamen not deemed as OCW who stays in the Philippines most of his snip during a taxable year| Citizens residing outside the Philippines 1. Citizens living abroad who manifested their intention to reside permanently & their physical comportment therein with the Commissioner 2. Citizens who leaves 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 Abroad 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. Traveler 3. Tourist| outlander not residing in the Philippines but 1. Engaged in Trade or Business; 2. Exercising/Practicing his Profession; 3. Comes & Stays in the Philippines for an Aggregate period of more than180 days during One Taxable year (He is either 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 full essay, order it on our website: Ordercustompaper.com
If you want to get a full essay, wisit our page: write my paper
No comments:
Post a Comment