ANSWER THE QUESTION BELOW THE STATEMENT.

The term 'nonresident citizen' means; (1) A citizen of the Philippines who establishes to the satisfaction of the Commissioner the fact of his physical presence abroad with a definite intention to reside therein. (2) A citizen of the Philippines who leaves the Philippines during the taxable year to reside abroad, either as an immigrant or for employment on a permanent basis. (3) A citizen of the Philippines who works and derives income from abroad and whose employment thereat requires him to be physically present abroad most of the time during the taxable year. (4) A citizen who has been previously considered as nonresident citizen and who arrives in the Philippines at any time during the taxable year to reside permanently in the Philippines shall likewise be treated as a nonresident citizen for the taxable year in which he arrives in the Philippines with respect to his income derived from sources abroad until the date of his arrival in the Philippines. (5) The taxpayer shall submit proof to the Commissioner to show his intention of leaving the Philippines to reside permanently abroad or to return to and reside in the Philippines as the case may be for purpose of this Section. (F) The term 'resident alien' means an individual whose residence is within the Philippines and who is not a citizen thereof. (G) The term 'nonresident alien' means an individual whose residence is not within the Philippines and who is not a citizen thereof. (2) Rates of Tax on Taxable Income of Individuals. The tax shall be computed in accordance with and at the rates established in the following schedule: (a) Tax Schedule Effective January 1, 2018 until December 31, 2022 Not over P250,000.......................................................0% Over P250,000 but not over P400,000........................ 20% of the excess over P250,000 Over P400,000 but not over P800,000........................ P30,000 + 25% of the excess over P400,000 Over P800,000 but not over P2,000,000................... P130,000 + 30% of the excess over P800,000 Over P2,000,000 but not over P8,000,000............... P490,000 + 32% of the excess over P2,000,000 Over P8,000,000 ................................................... P2,410,000 + 35% of the excess over P8,000,000 Tax Schedule Effective January 1, 2023 and onwards: Not over P250,000....................................................... 0% Over P250,000 but not over P400,000...................... 15% of the excess over P250,000 Over P400,000 but not over P800,000..................... P22,500 + 20% of the excess over P400,000 Over P800,000 but not over P2,000,000................ P102,500 + 25% of the excess over P800,000 Over P2,000,000 but not over P8,000,000............. P402,500 + 30% of the excess over P2,000,000 Over P8,000,000 ................................................... P2,202,500 + 35% of the excess over P8,000,000 For married individuals, the husband and wife, subject to the provision of Section 51 (D) hereof, shall compute separately their individual income tax based on their respective total taxable income: Provided, that if any income cannot be definitely attributed to or identified as income exclusively earned or realized by either of the spouses, the same shall be divided equally between the spouses for the purpose of determining their respective taxable income. Provided, that minimum wage earners as defined in Section 22(HH) of this Code shall be exempt from the payment of income tax on their taxable income: Provided, further, That the holiday pay, overtime pay, night shift differential pay and hazard pay received by such minimum wage earners shall likewise be exempt from income tax. (b) Rate of Tax on Income of Purely Self-employed Individuals and/or Professionals Whose Gross Sales or Gross Receipts and Other Non-operating Income Does Not Exceed the Value-added Tax (VAT) Threshold as Provided in Section 109(BB). Self-employed individuals and/or professionals shall have the option to avail of an eight percent (8%) tax on gross sales or gross receipts and other non-operating income in excess of Two hundred fifty thousand pesos (P250,000) in lieu of the graduated income tax rates under Subsection (A)(2)(a) of this Section and the percentage tax under Section 116 of this Code.

Based on the tax schedule given, what can you say about the tax system in our country?