Regular Income Taxation: Individuals

THEORY PART $1$

An individual whose residence is not within the Philippines and who is not a citizen there of

a$.$ Resident citizen

b$.$ Non$-$resident alien

c$.$ Resident alien

d$.$ Non$-$resident citizen

Who is a resident citizen?

a$.$ A citizen who went on tour abroad

b$.$ A citizen of the Philippines who establishes to the satisfaction of the CIR the fact of his physical presence abroad with a definite intention to reside therein

c$.$ A citizen of the Philippines who leaves the Philippines during the taxable year to reside abroad

d$.$ A citizen of the Philippines who works and derives income abroad and whose employment requires him to be physically present abroad most of the time during the year

Which of the following is an individual whose residence is within the Philippines but who is not a citizen thereof?

a$.$ Resident citizen

b$.$ Non$-$resident alien

c$.$ Resident alien

d$.$ Non$-$resident citizen

A non$-$resident alien is considered engaged in trade or business in the Philippines if he stayed therein for

a$.$ at least $183$ days.

b$.$ at least $180$ days.

c$.$ more than $183$ days.

d$.$ more than $180$ days.

On which of the following dates shall a citizen who left the Philippines during the year be classified as a nonresident citizen for the year?

a$.$ May $31$

b$.$ July $31$

c$.$ July $15$

d$.$ November $30$

Regular Income Taxation: Individuals

$6.$ An alien shall be classified as resident in $2019$ if he arrived in the Philippines on which of the following dates?

a$.$ December $30,2018$

b$.$ January $1,2019$

c$.$ July $15,2019$

d$.$ December $31,2019$

$7.$ How long does a citizen have to stay abroad before being classified as a non resident?

a$.$ At least $183$ days

b$.$ At least $180$ days

c$.$ More than $183$ days

d$.$ More than $180$ days

$8.$ How long shall an alien have to stay in the Philippines before being classified as a resident alien?

a$.$ At least $183$ days

b$.$ More than $183$ days

c$.$ At least $1$ year

d$.$ More than $1$ year

$9.$ The length of stay of individuals for purposes reckoned as of taxpayer classification is reckoned as of

a$.$ December $31$ of the current year.

b$.$ December $31$ of the prior year.

c$.$ the day the alien individual leaves the Philippines

d$.$ the day the individual taxpayer files his income tax return.

$10.$ Which of the following is not subject to regular income tax?

a$.$ Resident citizen

c$.$ Non$-$resident alien engaged in trade or business

b$.$ Resident alien

d$.$ Non$-$resident alien not engaged in trade or business

$11.$ In $2021,$ an alien who has been in the country since July $1,2020$ is classified as a

a$.$ Resident citizen

b$.$ Resident alien

c$.$NRA$-$ETB

d$.$ NRA $-$ NETB

Regular Income Taxation: Individuals

$12.$ In $2021,$ an American who had been a resident in the Philippines since August $14,2021$ is a

a$.$ resident citizen.

b$.$ resident alien.

c$.$ NRA $-$ ETB

d$.$ NRA $-$ NETB M