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SITUS OF TAXATION Classification

Source or Location of Object (taxable or not)

Nature of Citizenship Residency Within the Outside the Income Philippines Philippines

Income Tax

Filipino Filipino Aliens Aliens

Resident
Nonresident

YES YES YES YES YES YES YES YES YES

YES NO NO NO YES YES YES NO NO

Resident
Nonresident

Transfer Tax
(donors and estate tax)

Filipino Filipino Aliens Aliens

Resident
Nonresident

Resident
Nonresident

Business Tax
(percentage, excise and value-added tax)