Classification of individual taxpayer. Resident Citizen . Non-resident Citizen Resident Alien Non-resident alien A Filipino who resides in New York, Cubao An alien who shall have stayed in the Philippines for 165 days. 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. A citizen of the Philippines who went on a business trip abroad and stayed therein most of the time during the year. An alien who comes to the Philippines for a definite purpose which in its nature would require an extended stay. _A citizen of the Philippines who leaves the Philippines during the taxable year to reside abroad, either as an immigrant or for employment on permanent basis. Katy Perry, an American singer, was engaged to sing for one week at the Okada Manila after which she returned to USA. For income tax purposes, she shall be classified as: 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. Sarah G., a Filipino professional singer, held a series of concerts in various countries around the world during the current taxable year. She stayed abroad most of the time during the year. D. Iwata, Japanese national, arrived in the Philippines on January 1, 2013 to visit his Filipina paramour. He planned to stay in the country until December 31, 2018, by which time he would go back to his legal wife and family in Japan. D. Iwata derived income during his stay here in the Philippines. For the taxable year 2013, C. Lee shall be classified as a