Classification of Individual Taxpayer

Copat, a native of Tupi, South Cotabato is working as overseas contract worker in Saudi Arabia.

• Resident Citizen (RC)

• Nonresident Citizen (NRC)

• Resident Alien (RA)

• Nonresident Alien Engaged in Trade or Business (NRA-ETB)

• Nonresident Alien NOT Engaged in Trade or Business (NRA-NETB)

Bambina, Taiwanese singer, residing in Taiwan. She was invited to hold a three-day concert at Kia Theatre, Cubao, Quezon City in July of the current year.

• Resident Citizen (RC)

• Nonresident Citizen (NRC)

• Resident Alien (RA)

• Nonresident Alien Engaged in Trade or Business (NRA-ETB)

• Nonresident Alien NOT Engaged in Trade or Business (NRA-NETB)

Caipas, Filipino, now residing in Vancouver, Canada.

• Resident Citizen (RC)

• Nonresident Citizen (NRC)

• Resident Alien (RA)

• Nonresident Alien Engaged in Trade or Business (NRA-ETB)

• Nonresident Alien NOT Engaged in Trade or Business (NRA-NETB)

Dabiana, American married to a Filipino. She has been living in the Philippines since 1977.

• Resident Citizen (RC)

• Nonresident Citizen (NRC)

• Resident Alien (RA)

• Nonresident Alien Engaged in Trade or Business (NRA-ETB)

• Nonresident Alien NOT Engaged in Trade or Business (NRA-NETB)

Ello Ella, Spanish Citizen, a resident of Madrid, Spain, spent a one (1) week vacation in Boracay and another week in El Nido Resort, Palawan.

• Resident Citizen (RC)

• Nonresident Citizen (NRC)

• Resident Alien (RA)

• Nonresident Alien Engaged in Trade or Business (NRA-ETB)

• Nonresident Alien NOT Engaged in Trade or Business (NRA-NETB)

Furokuto, a Japanese engineer, stayed in the Philippines for seven (7) months during the current year to manage the Rehabilitation of the railroad track going to Bicol.

• Resident Citizen (RC)

• Nonresident Citizen (NRC)

• Resident Alien (RA)

• Nonresident Alien Engaged in Trade or Business (NRA-ETB)

• Nonresident Alien NOT Engaged in Trade or Business (NRA-NETB)