SEC. 33. For the purposes of this Law, the terms "alien" and "foreign government" shall be deemed to include the citizens and Government of the United States of America, including the political subdivisions thereof: Provided, however. That citizens of the United States residing in the Philippine Islands shall not be subject to taxation under this Law as to their incomes derived from sources within the United States, if it is shown that the tax thereon has been paid in accordance with the laws of that country.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationAct No. 2833 Section 33 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
