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This document discusses income taxation classifications for individuals in the Philippines. It covers: 1) How taxpayers are classified as citizens (resident or nonresident) or aliens (resident or nonresident). 2) The tax rates and tax bases that apply depending on taxpayer classification, such as resident citizens being taxed on worldwide income at graduated rates. 3) Additional details for self-employed professionals, including an 8% tax rate if certain conditions are met and penalties for exceeding sa

Author

layla scot

Language

EN