TAXATION

WORKERS

OF

OVERSEAS

CONTRACT

Why are OCWs Non-Resident Citizens?

-OCWs are taxed as Non-Resident Citizen
because of the fact that he is a Filipino
Citizen employed in a foreign country as a
consequence of such employment.
Requisites to become an OCW
a. He must be physically present in a foreign
country
as
a
consequence
of
his
employment.
b. He must be duly registered as such with
the
Philippine
Overseas
Employment
Administration and issued with a valid
Overseas Employment Certificate

c. His salaries and wages must be paid by

any employer abroad and not borne by any
entity of person in the Philippines
Thos who do not meet the above
qualifications are not considered RC because
they work abroad w/o a contract and have
not manifested their intention to reside
abroad. If not accredited by the POEA one
must obtain a BIR ruling to qualify as a NR.
Give Example
Foreign Corps.

of

Special

Domestic