Tax on non-resident alien individuals.
Section 22
SEC. 22. Tax on non-resident alien individuals. — (a) Non-resident alien engaged in trade or business within the Philippines or having an office or place of business therein. — There shall be levied, assessed, collected, and paid for each taxable year upon the entire net income received from all sources within the Philippines by every non-resident alien individual engaged in trade or business within the Philippines or having an office or place of business therein the tax imposed by section 21. (b) Non-resident alien not engaged in trade or business within the Philippines or not having an office or place of business therein. — There shall be levied, assessed, collected, and paid for each taxable year upon the entire net income received from all sources within the Philippines by every non-resident alien individual not engaged in trade or business within the Philippines or not having an office or place of business therein a tax equal to eight per centum thereof: Provided, That if the total net income of such non-resident alien individual from all sources within the Philippines exceeds eighty thousand pesos, the rates established in section 21 shall apply: And provided, further, That in case such non-resident alien individual files with the Collector of Internal Revenue a true and accurate return of his income from all sources within the Philippines on or before the date fixed under this Title for the filing of returns, he shall be entitled to have the tax thereon computed at the rates provided for in section 21, regardless of the amount of income declared in such return.