classification of individual taxpayers

Terry Kim, an alien, stayed in the Philippines for more than one year

• resident citizen

• non-resident citizen

• resident alien

• non-resident alien engaged in trade and business in the Philippine

Lucas, a citizen, stayed in Japan for more than one hundred eighty-three days.

• resident citizen

• non-resident citizen

• resident alien

• non-resident alien engaged in trade and business in the Philippines

Meryll, citizen, maintained her residence in Australia.

• resident citizen

• non-resident citizen

• resident alien

• non-resident alien engaged in trade and business in the Philippines

Hinata, departed from the Philippines to work as a physical therapist in Canada.

• resident citizen

• non-resident citizen

• resident alien

• non-resident alien engaged in trade and business in the Philippines

Cindy, a Filipino singer, visited Korea for three days to sing for her cousin's wedding.

• resident citizen

• non-resident citizen

• resident alien

• non-resident alien engaged in trade and business in the Philippines

Jim C., a non-resident alien, stayed in the Philippines as manager of a domestic airline from January to September 2019.

• resident citizen

• non-resident citizen

• resident alien

• non-resident alien engaged in trade and business in the Philippines

Angelina, a non-resident alien, finding the beauty of the Philippines, stayed therein for more than one hundred eighty days.

• resident citizen

• non-resident citizen

• resident alien

• non-resident alien engaged in trade and business in the Philippines