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.

Premium Subscription
P 80 per month
(billed annually at P 960)
  • Unlimited ad-free access to website articles
  • Access to subscriber exclusive website contents
  • Access to the Digital Edition (up to 3 devices)

TRY FREE FOR 14 DAYS