Practice question
Under the current NIRC25(A)(1) retained in RA12214, what aggregate Philippine stay triggers its nonresident-alien-doing-business deeming rule?
- More than 180 days in a calendar year.
- Exactly one hour in every case.
- Only ten continuous years.
- Any stay of 30 days automatically.
- Only acquisition of Philippine citizenship.
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
Answer this question in flashcards to review your response and continue practicing.