Practice question
A nonresident alien remains here for 100 days on one visit and 90 on another during the same calendar year. No special exception changes the stated rule. Does the absence of a single continuous 181-day visit defeat Section25's deeming provision?
- Yes; only uninterrupted stays can count.
- Yes; each visit starts a new calendar year by law.
- No; because any one-day visit automatically confers citizenship.
- No; the rule uses aggregate days, and the stipulated total exceeds180.
- Yes; nonresident aliens can never be deemed doing business.
Legal references
- NIRC, Sections 5-7,22-23 and32, as enacted in RA8424 and subject to the cited later amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA12214, May29,2025, CMEPA, including amended NIRC Sections22,25 and32: https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html
- RA11976, Ease of Paying Taxes Act, Section3 amending NIRC21 taxpayer classifications: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
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