Basic Income Taxation: Chapter 4 — Individual Income Taxation
Chapter 4 Individual Income Taxation A. Classification of Individual Taxpayers Resident Citizen (RC) Non-Resident Citizen (NRC) Resident Alien (RA) Non-Resident Alien (NRA) 1. Resident Citizen (RC) citizens of the Philippines who are residing therein. Article IV, Constitution : Section 1. The following are citizens of the Philippines: Those who are citizens of the Philippines at the time of the adoption of this Constitution ; Those whose fathers or mothers are citizens of the Philippines; Those born before January 17, 1973, of Filipino mothers, who elect Philippine Citizenship upon reaching the age of majority; and Those who are naturalized in the accordance with law. Section 2. Natural-born citizens are those who are citizens of the Philippines from birth without having to perform any act to acquire or perfect their Philippine citizenship. Those who elect Philippine citizenship in accordance with paragraph (3), Section 1 hereof shall be deemed natural-born citizens. Sec...