Section 22 of the Philippine Tax Code defines a nonresident citizen as follows:
A citizen of the Philippines who establishes to the delight of the Commissioner of Internal Revenue the fact of his physical presence abroad with a definite purpose to live therein
A citizen of the Philippines who leaves the Philippines all through the taxable 12 months to reside overseas, either as an immigrant or for employment on a everlasting foundation
A citizen of the Philippines who works and derives income from abroad and whose employment thereat calls for him to be physically gift abroad maximum of the time during the taxable year
