Name: JUMER N.

PALACIO Course: Income Taxation (TX511/AE26)

Student ID No. 17310060 Program: BSAT - 4
Score : _____________

CLASSIFICATIONS OF TAXPAYERS AND ITS TAX BASE

PART I : Determine the correct classification of the following individual taxpayers for taxable year
2018:

1. RESIDENT CITIZEN - Manny, a Filipino businessman, went on a business trip abroad and stayed
there most of the time during the year.

2. RESIDENT CITIZEN - Kyla, a Filipino professional singer, held a series of concerts in various
countries around the world during the current taxable year. She stayed abroad most of the time
during the year.

3. RESIDENT CITIZEN - Efren, a Filipino “cue” artist went to Canada during the taxable to train and
participate in the world cup of pool. He Stayed there most of the time during the year.

4. NON-RESIDENT ALIEN - NOT ENGAGE IN TRADE OR BUSINESS - Mr. Almazor Sebastian, an

Iranian and a resident of Tehran, Iran stayed in the Philippines from July 1-15, 2018 to watch the
2018 FIBA Asia World Cup Qualifier held in MOA. During his stay, he bought equity investments
from Alpha and Delta Corporations (Domestic Corporations). He likewise invested in a mutual
fund of Bank de Isla de Pilipinas, a local bank.

5. NON-RESIDENT CITIZEN - Due to his expertise, Engr. Pedro D. Magiba (a freelancer) was hired by
a foreign petroleum contractor in Thailand to provide technical assistance for two months from
February to March. He was hired again for the months of June-July and October to December of
the same taxable year. NRC

6. RESIDENT ALIEN - In October 2018, Mr. Bald Nha, An American basketball coach was hired as a
team consultant by one of the teams in the Basketball Association (PBA) for one conference
which will last for a period of not more than three (3) months from October to December 2018.
His coming to the Philippines was for a definite purpose. However, he was subsequently chosen
to coach Gilas, the Philippine’s National Basketball team and lead the countries campaign for the
upcoming FIBA World Cup Qualifying tournament to be held in Manila in July 2019. The
American mentor intends to leave the Philippines as soon as his job is finished.

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Taxpayers and Tax Base 09206829264/09673007517
Week 5
 PART II: INSTRUCTIONS
Indicate whether the taxpayer is a RESIDENT CITIZEN, NON-RESIDENT CITIZEN, RESIDENT ALIEN,
NON-RESIDENT ALIEN ENGAGE ON TRADE OR BUSINESS, NON-RESIDENT ALIEN NOT ENGAGE ON
TRADE OR BUSINESS, DOMESTIC CORPORATIONS, RESIDENT FOREIGN CORPORATIONS AND
NON- RESIDENT FOREIGN CCORPORATION. ALSO, INDICATE THE TAX BASE IF THE TAXPAYER IS
TAXABLE AT GROSS TAXABLE REVENUE OR NET TAXABLE INCOME.

# Person or entity Classification Tax Base

1. An overseas Filipino Worker NON-RESIDENT CITIZEN NET TAXABLE

INCOME
2. A Filipino who is privately employed in the RESIDENT CITIZEN NET TAXABLE
Philippines INCOME

3. An unemployed Filipino residing in the Philippines RESIDENT CITIZEN NET TAXABLE

INCOME
4. A Chinese businessman who have his domicile in the NON-RESIDENT ALIEN GROSS TAXABLE
Philippines for 6 months ENGAGE ON TRADE OR REVENUE
BUSINESS

5. A Japanese who married a Filipina and residing in the RESIDENT ALIEN NET TAXABLE
Philippines for 2 years INCOME

6. An American tourist in Boracay NON-RESIDENT ALIEN NOT NET TAXABLE

ENGAGE ON TRADE OR INCOME
BUSINESS

7. A 2nd year Korean college student studying in FEU. RESIDENT ALIEN NET TAXABLE
INCOME

8. A corporation incorporated under the Philippine Law DOMESTIC CORPORATION GROSS TAXABLE
REVENUE

9. A foreign corporation doing business in the RESIDENT FOREIGN GROSS TAXABLE

Philippines CORPORATION REVENUE

10. Donation of a property in trust designated by the RESIDENT CITIZEN NET TAXABLE
donor as irrevocable INCOME

11. Donation of a property in trust designated by the NOT A TAYPAYER NOT A TAXPAYER

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Taxpayers and Tax Base 09206829264/09673007517
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 donor as revocable

12. A business partnership DOMESTIC CORPORATION GROSS TAXABLE

REVENUE
13. A joint venture organized under a foreign law and is NON-RESIDENT FOREIGN GROSS TAXABLE
not operating in the Philippines CORPORATION REVENUE

14. An estate of a Filipino citizen extra judicially NOT A TAXPAYER NOT A TAXPAYER
administered in the Philippines

15. A taxable joint venture in the Philippines DOMESTIC CORPORATION GROSS TAXABLE
REVENUE

Income Taxation montareal.crisfolo@gmail.com

Taxpayers and Tax Base 09206829264/09673007517
Week 5