INDIVIDUAL
CITIZEN
RC NRC
Ph citizen who convinced commissioner his physical
Filipino citizen residing in PH
presence abroad with definite intention to reside there
Ph citizen who leaves ph during taxable yr to reside
abroad (either as immigrant or for an employment on
permanent basis)
Ph citizen working and derives income from abroad
and whose employment requires him to be physically
present abroad most of the time during the taxable yr
Citizen previously considered as NRC who arrives in Ph
anytime during the taxable yr to reside permanently in
PH. He is NRC in the taxable yr when he arrived only
to his income derived abroad
stayed abroad at least 183 days
ALIEN TAXABLE ESTATES AND TRUSTS
RA NRA ESTATE TRUST
arrangement where one person (grantor/ trustor )
EB NEB transfers/donates property to another person
Lives in Ph but no definite intention as to his stay
(beneficiary ) which will be held under the management
more than 180 days during the yr BUT not more than properties, rights and obligations (not extinguished by of a third party (trustee/fiduciary )
not more than 180 days during the yr
1 yr death) left behind of a deceased person
The TRUST is the property
if under judicial settlement : treated as individual if designation of trust is irrevocable by grantor : like
Who comes to PH for definite purpose with its nature taxpayers (estate is taxable on the income of judicial settlement; trust becomes the taxp (as if indiv
requiring an extended stay making PH his temporary has definite purpose which can be accomplished properties left by the decendent) taxp). The income held in trust is taxable to the trust
home, although it may be his intention to return immediately (eg contract)
abroad at all times if under extrajudicial settlement : EXEMPT. Estate if designation of trust is revocable: not
income is taxable to the heir. Heir is the taxp not the taxable entities, trust not considered indiv taxp. The
estate income of trust is taxable to grantor not to trust
if silent: REVOCABLE
stayed for more than 1 year as of the end of the
taxable yr