REVENUE REGULATION NO. 9-99 INCOME TAXATION OF NON-RESIDENT CITIZENS
A:A Filipino who is working as an overseas contract workers is exempt from paying the Philippine income tax on his foreign income. He should only pay an income tax on any income that was earned from sources within the Philippines.
A Filipino working as a seaman and who receives compensation for services performed abroad as a member of the complement of a vessel engaged exclusively in international trade is treated as an overseas contract worker.
Q:Is a non-resident citizen required to file an income tax return?
A:Yes, he should file an information return. He should accomplish either BIR Form 1701C or the new computerized FORM 1703. He must write the word EXEMPT in the appropriate space i.e on the space where the "TAX DUE" SPACE should be provided. A statement from his employer of foreign income must be attached to the information return. A financial statement must be made by a non-resident citizen with business, trade or professional income..
The information must be filed every year, or before April 15 before the Revenue District Office No. 51 (Pasay City) by the Philippine Embassy or Consulate.
