During 2018, Mr. Dongdi Perio, a Filipino citizen, worked and

earned P200,000 in Saudi Arabia. Before the end of year

2018, he returned to the Philippines and earned P80,000

salary from his employment here.

How much would be his gross taxable income for year 2018

as basis for Philippine income tax computation under each

of the following independent assumptions?

Assumption 1:

Mr. Perio went abroad on January 2018 and

returned to the Philippines on March 2018.

Assumption 2:

Mr. Perio was in Saudi Arabia since June

2017 and returned to the Philippines on March 2018.

Assumption 3:

Mr. Perio went to Saudi Arabia on March 1,

2018 and returned to the Philippines on December 5,