Practice question
A nonresident alien stays exactly180 aggregate days and no independent business activity is established. Counsel says the day-count rule alone necessarily deems that person doing business because180 equals more than180. Which is correct?
- Exactly180 is necessarily more than180.
- The threshold is only30 days.
- Every foreign citizen is automatically a domestic corporation.
- The rule requires renunciation of foreign citizenship.
- The stated day-count trigger is not met by exactly180 days.
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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