Practice question
Which individual category is expressly excluded by the OSD provision?
- A nonresident alien
- Every resident citizen professional
- Every resident alien with qualifying business income
- Every nonresident citizen with otherwise qualifying taxable business income
- Every individual conducting a lawful profession
Legal references
- RA10963 TRAIN: https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html Original OSD text in34(L).
- RA11976 Ease of Paying Taxes Act: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html Section5 renumbering after repeal of former34(K).
- BIR RMC34-2025 AnnexA Form1701-MS, current OSD reference34(K): https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2034-2025%20Annex%20A.pdf
- RR16-2008: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/43850 Section2 eligibility, subject to later statutory amendments.
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