CENTURION NOTES Non-resident Taxable Within the

TAXATION alien income Philippines

engaged in
trade or
INCOME TAX business
(stays more
1. Kinds of Taxpayers than 180
days)
a. Individual Non-resident Gross Within the
b. Corporations alien not income Philippines
c. Partnership engaged in
trade or
Individual taxpayer Corporation business
Resident citizen Domestic corporation (stays 180
Alien Foreign corporation day or less)
Partnership

CORPORATION
INDIVIDUAL TAXPAYER Corporation Tax source Taxable
Citizens of the Alien income
Philippines Domestic Taxable Within and
Resident citizens of Resident of the income without the
the Philippines Philippines Philippines
(1) Filipinos residing Foreign Taxable Within the
in the Philippines. -engaged or income Philippines
(2)Filipinos living not engaged
abroad but without in trade
intention of residing Partnership
there permanently. GPP Non-taxable Individual
partners’
Non-resident citizen Non-resident of the income
of the Philippines Phillippines depending on
1.One has intention 1. Non-resident their
to reside permanently engaged in trade and classification.
abroad business in the Estate and Taxable Same basis
Philippines. Trust income as an
individual
OFW and seaman Aliens employed by
multinational
companies A resident citizen and domestic corporations-are
offshore, banking taxable in all income derived from sources within and
units without the Philippines.

Non-resident citizen and foreign corporation

(engage or not engaged business in Philippines)-
Citizens of Tax source Taxable is taxable only on income derived from sources within
the income the Philippines.
Philippines
Resident Taxable Within and
citizen income without the
Philippines
Non-resident Taxable Within the
citizen income Philippines
Aliens
Resident Taxable Within the
Alien income Philippines