Income Taxation - CHAPTER 2: Individuals

Individual Taxpayers

natural persons with income derived from within the territorial jurisdiction of a taxing authority.

Citizens of the Philippines

Under Sec. 1, Article IV of Philippine constitution, the following are citizens of the Philippines:
1. Those who are citizen of the Phil at the time of the adoption of the 1987 Phil Constitu
2. Those whose fathers and mothers are citizen of the Philippines
3. Those whose born before January 17, 1973, of Filipino mothers, who are Filo citizen upon reaching the age of majority.
4. Those who are naturalized according to the law

Non-Resident Citizen

Sec. 22(E) of the NIRC describes NRC as a citizen who:
1. Satisfied CIR, the fact of his physical presence abroad with a definite intention to reside therein
2. Leaves the Phil. during the taxable year to reside abroad as

Overseas Contract Workers (OCW) / Overseas Filipino Workers (OFW)

>classified as nonresident citizen for tax purposes