Income Tax

Ms. Bertulfo, kaklase kita noon…. Why is Situs important in studying income taxation.

What is situs? It is the place or authority that has the right to impose and collect taxes.

It’s the source, situs speaks of the source.

Si mr. llamas nagVovolunteer…

Resident Citizen Taxable within or without? Or both? BOTH

Non-Resident Citizen? WITHIN

What is a non-resident citizen? A person

What is the determinative factor?

The test is not really whether you reside in the Phil or a house in the Phil. Hindi siya ang test. For
taxation purpose the determinative factor is as you said 183 days.

183 days where, here in the phil, outside the phil, or, is it 183 days more than or less than.

What is the correct answer? A non-resident is someone who does not resides and for purposes or for
you to determine whether or not he or she resides in the Phil is the number of days he or she is not in
the Phil. Under the law, this person has an employment outside the phil. And that employment actually
requires him to be out of the Philippines for at least 183 days. So, that’s the determinative factor, mr.
ilagan. So whats the significance? Bakit kailangan natin i-distinguish ang RC and NRC. What is the
significance? To determine the TAX LIABILITY. Because a resident citizen is tax on their income acquired
within the Phil. Or Without the Phil. Meron siyang trabaho at ang trabaho niya ay required siya to be
outside the Phil, 183 days then he or she is considered a non-resident citizen, for taxability purposes,
kung nagquaqualify siya, ang income lang na taxable sa kanya ay, are those acquired within the
Philippines.