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SPECIAL ALIENS
- NRA-NETBs employed by regional or area headquarters and regional operating
headquarters of multinational companies, offshore banking units, or petroleum service
contractors or subcontractors;
- Subject to 15% FINAL TAX on gross income from their employers.
Filipino employees occupying the same position as those held by special aliens
subject to 15% final tax may opt to be taxed at the same 15% final tax