A citizen who has been previously taken into consideration a nonresident citizen and who arrives in the Philippines at any time for the duration of the taxable yr to are living permanently within the Philippines shall likewise be dealt with as a nonresident citizen for the taxable year in which he arrives in the Philippines with admire to his earnings derived from sources overseas till the date of his arrival within the Philippines.
Prior to the passage of the above provision defining a non-resident citizen, Section 2 of Revenue Regulations (RR) No. 01-79 dated eight January 1979 enumerated folks that are considered non-resident citizens. A non-resident citizen shall set up to the pleasure of the Commissioner of Internal Revenue the truth of his physical presence abroad with the precise purpose to reside therein. The time period ‘non-resident citizen’ shall also follow to any Filipino who leaves the us of a during the taxable year as:
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