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23, NIRC)
1. Income tax systems
a) Global tax system
b) Schedular tax system
c) Semi-schedular or semi-global tax system
2. Features of the Philippine income tax law
a) Direct tax
b) Progressive
c) Comprehensive
d) Semi-schedular or semi-global tax system
3. Criteria in imposing Philippine income tax
a) Citizenship principle
b) Residence principle
c) Source principle
4. Kinds of taxpayers
a) Individual taxpayers
(i) Citizens
(a) Resident citizens
(b) Non-resident citizens (Sec. 22. [E], NIRC)
(ii) Aliens
(a) Resident aliens (Sec. 22 [F], NIRC)
(b) Non-resident aliens (Sec. 22 [G], NIRC)
(1) Engaged in trade or business
(2) Not engaged in trade or business
(iii) Special class of individual employees
related to the income sources of taxpayers who are only taxed for
income sourced within the Philippines.
(ii) Gross income and taxable income from sources
without the Philippines (Sec. 42. [C], NIRC)
(iii) Income partly within or partly without the
Philippines (Sec. 42 [E], NIRC)
e) Sources of income subject to tax
(i) Compensation income
- Compensation from services in whatever form paid,
including, but not limited to:
Fees
Salaries
Wages
Commissions, AND
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