1. X, a resident citizen, had the following information during the year: Interest income from long term peso bank deposits, Philippines, P45,000 Interest income from long term peso bank deposits, abroad, P25,000 Interest income from long term FCDU deposits, Philippines, P50,000 Interest income from long term FCDU deposits, abroad, P60,000 Royalties from books, Philippines, P20,000 Royalties from books, P30,000 Royalties from computer programs, Philippines,P20,000 Royalties from computer programs, P40,000 Dividend income from a domestic corporation, P40,000 Dividend income from a foreign corporation, P55,000 How much of the above income is subject to Philippine income tax?

2. X, a non-resident citizen, had the following record of income and expenses during the year: Compensation income, Kazakhstan, P1,540,000 Dividends from a resident foreign corporation, P95,000 Royalties, Philippines, P230,000 Royalties, Maldives, P175,000 Interest on time deposit with Metrobank, P18,000 Interest on money market placement, P25,000 How much of the above is subject to Philippine Income Tax?

3. X, a non-resident citizen arrives in the Philippines on July 31, 2022 to reside here permanently after many years of living abroad. He had the following data in 2022: Gross income, foreign sources, January 1 to July 31, P500,000 Gross income, Philippine sources, August 1 to December 31, P300,000 Gross income, foreign sources, August 1 to December 31, P200,000 How much of his gross income is subject to Philippine Income Tax?

4. X, a resident alien individual, had the following data: Gross income, Philippines is P1,000,000; Gross income, Japan, P5,000,000; Business expenses, Philippines, P300,000; Business expenses, Japan, P800,000; Japanese Lotto winnings, P400,000; Interest income in Tokyo, Japan, P100,000; Interest income from a depository bank under EFCDS, Philippines, P300,000; Interest income on pesos bank deposits in the Philippines, P100,000; Income taxes paid for the last three quarters, P50,000; Compute X's taxable income.

5. X, a non-resident alien not engaged in trade or business, collected the following passive income during the year. Compensation income, Thailand, P500,000 Interest income from BPI, P300,000 Rent of personal properties used in Qatar, (the lessee resides in the Philippines), P400,000 Royalties from books sold in Sri Lanka, P100,000 Rent of properties, P200,000 How much of the above income is subject to income tax?