Section 2
SEC. 2. Section twenty-two of Commonwealth Act Numbered Four hundred and sixty-six, as amended, is hereby further mended to read as follows: "SEC. 22.Tax on non-resident alien individual.— (a) Non-resident alien engaged in trade or business within the Philippines. —There shall be levied, 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 the tax imposed by Section twenty-one: Provided, That for purposes of this Title, a non-resident 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 non-resident alien doing business in the Philippines, the provision of Section eighty-four (f) of this Code to the contrary notwithstanding. " (b) Non-resident alien not engaged in trade or business within the Philippines.—There shall be levied, collected paid for each taxable year upon the entire income received from all sources within the Philippines by every non-resident alien individual not engaged in trade or business within the Philippines as interest, dividends, rents, salaries wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical or casual gains, profits and income, and capital gains, a tax equal to twenty-five per centum of such income: Provided, That if the total income received by such nonresident alien individual from all sources within the Philippines exceeds forty- three thousand sixty pesos, the rates established in Section twenty-one shall apply, but in no case shall the tax imposed under this subsection be less than twenty-five per centum of the total income."