Professional Documents
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Non-resident Citizen
Who is a non-resident citizen? He is a citizen who:
a. Establishes to the satisfaction of the Commissioner of Internal Revenue the fact of
his physical presence abroad with a definite intention to reside therein; or
b. Leaves the Philippines during the taxable year to reside abroad:
1. as an immigrant; or
2. For employment on a permanent basis;
3. For work and derives income from abroad and whose employment thereat
requires him to be physically abroad most of the time during the taxable year.
c. Was previously a nonresident citizen and who arrives in the Philippines during the
taxable year in which he arrives in the Philippines with respect to his income derived
from sources abroad until the date of his arrival in the Philippines.
Resident Alien
A resident alien is an individual whose residence is within the Philippines
and who is not a citizen thereof. An individual whose residence is within the
Philippines and who is not a citizen thereof is a non-resident alien. What makes an
alien a resident or non-resident alien is his intention with regard to the length and
nature of his stay.Thus:
One who comes to the Philippines for a definite purpose which in its very
nature may be promptly accomplished is not a resident citizen;
One who comes to the Philippines for a definite purpose which in its very
nature would require an extended stay, and to that end, makes his home
temporarily in the Philippines, becomes a resident.