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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

An adult transient visitor stays in the Philippines for two months and then departs. Apply Section159's specified visitor exemption.

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The visitor is necessarily taxable because every arrival is permanent residence. Every visitor must pay solely because age18 is reached. The visitor must buy Philippine land to qualify. The stay does not exceed three months, so the specified transient-visitor exemption applies.

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