INDIVIDUAL, including estate and trust

Resident (RC) Taxable on worldwide income

Non-resident immigrant, permanent worker, OFW (seamen)

ALIEN

Resident

Non-resident

Engaged in trade or business (more than 180 days in the

Phil)

Not engaged in trade or business (180 days or less stay in

Phil)

CORPORATION, including partnership

DOMESTIC (DC) Taxable on worldwide income

FOREIGN

CITIZEN

Resident (e.g., Phil branch of foreign corporation)

Non-resident

TEST FOR TAX PURPOSES: Law of incorporation, NOT ownership

RULE: All taxpayers are taxed only on income from sources within
the Phil, except RC and DC.