8) Who are not required to file Income Tax returns?

a. An individual who is a minimum wage earner

b. An individual whose gross income does not exceed his total personal and additional
exemptions

c. An individual whose compensation income derived from one employer does not exceed P
60,000 and the income tax on which has been correctly withheld

d. An individual whose income has been subjected to final withholding tax (alien employee as
well as Filipino employee occupying the same position as that of the alien employee of regional
headquarters and regional operating headquarters of multinational companies, petroleum service
contractors and sub-contractors and offshore-banking units, non-resident aliens not engaged in
trade or business)

e. Those who are qualified under substituted filing. However, substituted filing applies only if
all of the following requirements are present :

the employee received purely compensation income (regardless of amount) during
the taxable year
the employee received the income from only one employer in the Philippines
during the taxable year
the amount of tax due from the employee at the end of the year equals the amount
of tax withheld by the employer
the employees spouse also complies with all 3 conditions stated above
the employer files the annual information return (BIR Form No. 1604-CF)
the employer issues BIR Form No. 2316 (Oct 2002 ENCS version ) to each
employee.