Practice question
Under NIRC Section 22(F), who is a resident alien?
- An individual who resides in the Philippines and is not a Philippine citizen
- Every Philippine citizen working abroad
- Every foreign corporation with a local branch
- Only a tourist staying for one day
- Every corporation owned by foreigners
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
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