WHO ARE COVERED BY INCOME TAXATION?

PERSONS [S22(A)]

INDIVIDUALS Rule of Taxation Tax base Source

(S24, 25, 26) NIRC Reference
Resident Citizens S24(A)(1)(a) Taxable income W/in & w/out the Phils
Non-resident S24(A)(1)(b) Taxable income W/in the Phils
Citizen [S22(E)]
Resident Aliens S24(A)(1)(c) Taxable income W/in the Phils
[S22(F)]
Non-resident Aliens S25(A) Taxable income W/in the Phils
engaged in trade or
business [S25(A)]
Non-resident Aliens S25(B) Gross income W/in the Phils
not engaged in
trade or business
[S25(A)]
General S26 Taxable income W/in or/& w/out the
Professional Phils (similar to a
Partnership [S22(B)] corporation)
ESTATES & TRUSTS S60,61,62 Taxable Income Same basis as an
(S60-66) individual
CORPORATIONS
[S22(B)]
(S27,28, 29 & 30)
Domestic S27 Taxable income W/in & w/out the Phils
Corporation
[S22(C)]
Resident Foreign S28(A) Taxable income W/in the Phils
Corporation
[S22(H)]
Non-resident S28(B) Gross income W/in the Phils
Foreign Corporation
[S22(I)]