Section 4
SEC. 4. Section 45(a) of the National Internal Revenue Code is hereby amended to read as follows: "SEC. 45. Individual returns.-(a) Requirements.-(1) The following individuals are required to file an income tax return, if they have a gross income of at least P1,800 for the taxable year: " (A) Every Filipino citizen, whether residing in the Philippines or abroad and, " (B) Every alien residing in the Philippines, regardless of whether the gross income was derived from sources within or outside the Philippines. (2) Regardless of amount, every non-resident alien engaged in trade or business in the Philippines shall file an income tax return. " The income tax return shall be filed in duplicate, and shall set forth specifically the gross amount of income from all sources, except that of non-resident aliens engaged in trade or business in the Philippines which shall contain only such income derived from sources within the Philippines. " (3) Notwithstanding the provisions of the preceding paragraphs, an individual (except a non-resident alien engaged in trade or business in the Philippines) whose gross income derived solely from salaries, wages, remunerations and other similar compensation for services rendered, does not exceed his personal exemption of P1,800 if he/she is single or P3,000 if he/she is married or head of the family, plus the optional standard deduction to which he/she is entitled to claim under sub-paragraph (K) of Section 30, is not required to file an income tax return."