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WorksheetsTaxpayers & Income Overview
Total questions: 25
Worksheet time: 23mins
What is the proper classification of Overseas Filipino Workers?
NRC
RC
RA
NRA-ETB
NRA-NETB
Which of the following is not considered a Filipino citizen?
born in the Philippines from Japanese parents visiting the country for leisure
born in Germany from a German father and a Filipino mother
born in the USA from an American father and a Filipino mother
Indian by origin but 'naturalized' 2 years ago
In computing for the taxable income, all except one uses net income as the base. Which is the exception?
NRA-NETB
NRA-ETB
RA
RC
NRC
All of the following are classifications of taxpayers, except for one.
Non-alien citizen
Non-alien citizen
Non-resident citizen
Resident alien
Which among the following is a non-resident alien?
an alien who comes to the Philippines for a definite purpose which in its nature may be promptly accomplished
an alien who comes to the Philippines for a definite purpose which in its nature would require an extended stay
an alien who has acquired residence in the Philippines
an alien who lives in the Philippines with no definite intention as to his stay
Who among the following individual taxpayers is taxable on income within and without?
Peter, a native of General Santos, working as an OFW in Iraq.
Rudy, a naturalized Filipino citizen and married to a Filipina. He had been living in Olongapo since 1980.
Marco, a Spanish citizen, a resident of Madrid, Spain, spent one week vacation trip in Boracay
Lee, a Taiwanese singer, held a 3-day concert in Manila
All of the following, except one, are taxable on income within only.
resident citizen
non-resident citizen
resident alien
non-resident alien
A non-resident alien not engaged in trade or business is:
an alien who have business income derived in the Philippines
an alien who have no business income derived in the Philippines
an alien who stayed in the Philippines for more than 180 days
an alien living in the country with no definite intention as to his stay
Income from employment is subject to what type of tax?
graduated tax rate
final withholding tax
capital gains tax
Interest earned from your bank account is subject to what type of tax?
final withholding tax
capital gains tax
graduated tax rate
Capital gains from sale of shares of stock of a domestic corporation not traded in the local stock exchange is subject to what percentage of tax rate? Assume the taxpayer in an NRA-NETB.
15%
6%
25%
Exempt
A non-resident citizen won P10,000 from a PCSO Lotto. The P10,000 is:
exempt from tax
subject to 25% tax
subject to 20% tax
subject to 10% tax
These are natural persons with income derived from within and without the territorial jurisdiction of a taxing authority.
individual taxpayers
citizens
alien
income taxation
Mr. A is an OFW who arrived in the Philippines last August 1, 2020 after 5 years of work in the United Kingdom. For purposes of tax computation, what is his classification on July 2020?
NRC
RC
RA
NRA
Mr. B is a Filipino citizen who will be migrating in Canada on April 1, 2021. Assuming his flight is cancelled and he was able to fly to Canada September of 2021, for tax computation purposes, what will be his classification as of April 2021?
RC
NRC
RA
NRA
Overseas Contract Workers are
Filipino citizens residing abroad by virtue of their employment
Filipino citizens working in the Philippines
foreign citizens residing abroad by virtue of their employment
foreign citizens working in the Philippines
For a non-resident citizen to be considered an OFW, (s)he should be registered with which government agency?
POEA
DTI
BIR
DOF
Is it possible for a US citizen to become a Filipino citizen?
Yes, by naturalization
Yes, if (s)he is born in the Philippines
No, his/her citizenship cannot be changed
Yes, if he lives in the Philippines long enough
Which is true of a non-resident alien?
NRA-ETB has business income earned in the Philippines
NRA-ETB is taxable for income earned abroad
NRA-NETB has business income earned in the Philippines
the length of stay of a non-resident alien matters in proper classification
A taxpayer is earning P400,000 in the Philippines and P205,000 in Netherlands. For both amounts to be taxable, (s)he should be classified as a
resident citizen
resident alien
Filipino citizen
non-resident citizen
All taxpayers, except for one, are taxable only on income derived from sources outside the jurisdiction of the Philippines. Which is the exception?
resident citizen
non-resident citizen
resident alien
Filipino citizen
In determining the taxable income of a non-resident alien not engaged in trade or business, all of the following are not important, except?
other than business income
business income
expenses
net income
Statement 1: A resident alien is taxable on income within and without the Philippines.
Statement 2: A resident citizen is taxable on income without the Philippines.
Statement 2 is correct
Statement 1 is correct
Both statements are correct
Both statements are incorrect
Statement 1: A non-resident citizen is taxable on income derived outside the Philippines.
Statement 2: A non-resident alien is taxable on income derived outside the Philippines.
Both statements are incorrect
Both statements are correct
Statement 1 is correct
Statement 2 is correct
Mr. A, Filipino, is a composer and is receiving income from his musical compositions. What type of tax will his earnings from musical composition be subject to?
final withholding tax
capital gains tax
regular tax
basic tax
