Practice question
An adult transient visitor stays in the Philippines for two months and then departs. Apply Section159's specified visitor exemption.
- The visitor is necessarily taxable because every arrival is permanent residence.
- The exemption applies only after a full year.
- Every visitor must pay solely because age18 is reached.
- The stay does not exceed three months, so the specified transient-visitor exemption applies.
- The visitor must buy Philippine land to qualify.
Legal references
- RA7160, Sections156–163; https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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