Taxation of aliens

By Aziza Hannah Bacay

May 19, 2022 12:12 am

UNDER our tax laws, an individual taxpayer may be classified as citizen or non-citizen (alien) and as resident or nonresident.

Filipino taxpayers who reside in the Philippines are taxable on income earned within and outside the Philippines. Citizens who reside abroad are only taxable to the extent of income earned within the Philippines.

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