Tax on nonresident alien individuals.
Section 22
SEC. 22. Tax on nonresident alien individuals. —(a) Nonresident alien engaged in trade or business within the Philippines. —There shall be levied, collected, and paid fur each taxable year upon the entire net income received from all sources within the Philippines by every nonresident alien individual engaged in trade or business within the Philippines the tax imposed by Section twenty-one: Provided, That for purposes of this Title, a nonresident alien individual who shall come to the Philippines and stay therein for an aggregate period of more than one hundred eighty days during any calendar year shall be deemed a nonresident alien doing business in the Philippines, the provision of Section eighty-four (f) of this Code to the contrary notwithstanding. (b) Nonresident alien not engaged in trade or business within the Philippines. — There shall be levied, collected and paid for each taxable year upon the entire income received from all sources within the Philippines by every nonresident alien individual not engaged in trade or business within the Philippines as interest, dividends, rents, salaries, wages, premiums, annuities, compensations, remuneration, emoluments, or other fixed or determinable annual or periodical or casual gains, profits and income, and capital gains, a tax equal to thirty per centum of such income.