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Banyaga na nagtrabaho sa Pilipinas, kakaltasan ang kita ng 25% tax

ni Atty. Persida Rueda-Acosta - @Magtanong Kay Attorney | August 1, 2020


Dear Chief Acosta,


Ang aking asawa ay isang Nigerian national at ipinadala sa Pilipinas upang i-train ang ilang empleyado ng isang kumpanya. Siya ay nanatili sa bansa ng pitong (7) buwan. Kinakailangan ba niya magbayad ng buwis? – Alyana


Dear Alyana,


Para sa inyong kaalaman, ayon sa Seksiyon 25 (B) ng Republic Act (R.A.) No. 8424, o mas kilala bilang “Tax Reform Act of 1997,” ang inyong asawa ay ikokonsidera bilang Non-Resident Individual Not Engaged in Trade or Business Within the Philippines at kakaltasan lamang ng buwis na katumbas ng dalawampu’t limang porsiyento (25%) ng kabuuan ng kanyang kinita sa pagtatrabaho sa Pilipinas. Nakasaad sa nasabing batas ang sumusunod:


“Section 25. Tax on Nonresident Alien Individual. 
(B) Nonresident Alien Individual 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, cash and/or property dividends, rents, salaries, wages, premiums, annuities, compensation, remuneration, emoluments, or other fixed or determinable annual or periodic or casual gains, profits, and income, and capital gains, a tax equal to twenty-five percent (25%) of such income. Capital gains realized by a nonresident alien individual not engaged in trade or business in the Philippines from the sale of shares of stock in any domestic corporation and real property shall be subject to the income tax prescribed under Subsections (C) and (D) of Section 24. (Binigyang-diin)

Malinaw sa inyong nabanggit na sitwasyon na ang inyong asawang banyaga ay nagtrabaho sa Pilipinas. Samakatwid, nararapat lamang siya magbayad ng buwis na dalawampu’t limang porsiyento (25%) bilang withholding tax sa kanyang gross income sa Pilipinas.


Nawa ay nasagot namin ang inyong mga katanungan. Nais naming ipaalala sa inyo na ang opinyong ito ay nakabase sa inyong mga naisalaysay sa inyong liham at sa pagkakaintindi namin dito. Maaaring maiba ang opinyon kung mayroong karagdagang impormasyon na ibibigay. Mas mainam kung personal kayong sasangguni sa abogado.


Maraming salamat sa inyong patuloy na pagtitiwala.

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