STIONS 1. Income within of a non-resident alien. Angelito, a non-resident alien in the Philippines derived rental income from the Philippines during the who is not engaged in trade or business or in the exercise of profession taxable year. Is he required to file an income tax return based on his receipt of said income? 2. Payment on a property subjected to a forced sale by the city government. Vargas owns 80-square meters of land in Naga City which in 2018 was expropriated by the city government due to the construction of a by-pass road. After five years, Vargas was paid P100,000 as just compensation plus 6% annual interest but minus the withholding tax Is the action of the city government proper? 3. Prize awarded by Readers' Digest. Jocelyn received a letter from the publisher of the Readers' Digest, informing her that she won a P1 million cash prize from the raffle draw conducted among the names of the subscribers of said magazine. Is the prize awarded to her subject to a final withholding tax? If so, who is required to withhold the tax?