Practice question
A Filipino citizen leaves the Philippines during the taxable year as an immigrant intending permanent residence abroad. The requisite facts and proof under Section 22(E) are established. A colleague says nonresident-citizen status is impossible until the person renounces Philippine citizenship. Which answer is correct?
- Renunciation is always required
- The person must become a nonresident alien despite remaining Filipino
- The stated immigrant departure may satisfy nonresident-citizen classification; Philippine citizenship is retained
- The taxpayer becomes a foreign corporation
- Any departure, even an ordinary holiday, necessarily establishes the same status
Legal references
- NIRC Sections 4,22,23 and244: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/3896
- RA11976, Ease of Paying Taxes Act: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/96948
- RA12066, CREATE MORE Act: https://lawphil.net/statutes/repacts/ra2024/ra_12066_2024.html
- RA12214, Capital Markets Efficiency Promotion Act: https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html
Answer this question in flashcards to review your response and continue practicing.