Question

Classification of Taxpayers 2-1. Determine the correct classification of the following individual taxpayers: 1. Manny, a Filipino businessman, went on a business trip abroad and stayed there most of the time during the year. 2. Kyla, a Filipino professional singer, held a series of concerts in various countries around the world during the current taxable year. She stayed abroad most of the time during the year. 3. Efren, a Filipino ""cue"" artist went to Canada during the taxable year to train and participate in the world cup of pool. He stayed there most of the time during the year. 4. Mr. Almansor Sebastian, an Iranian and a resident of Tehran, Iran stayed in the Philippines from July 1-15, 2018 to watch the 2018 FIBA Asia World Cup Qualifier held in MOA. During his stay, he bought equity investments from Alpha and Delta Corporations (domestic corporations). He likewise invested in a mutual fund of Banko de Isla de Pilipinas, a local bank. 5. Due to his expertise, Engr. Pedro D. Magiba (a freelancer) was hired by a foreign petroleum contractor in Thailand to provide technical assistance for two months from February to March. He was hired again for the months of June-July and October-December of the same taxable year. 6. In October 2018, Mr. Bald Nha, an American basketball coach was hired as a team consultant by one of the teams in the Philippine Basketball Association (PBA) for one conference which will last for a period of not more than three (3) months from October to December 2018. His coming to the Philippines was for a definite purpose. However, he was subsequently chosen to coach Gilas, the Philippine's national basketball team and lead the country's campaign for the upcoming FIBA World Cup Qualifying Tournament to be held in Manila in July 2019. The American mentor intends to leave the Philippines as soon as his job is finished.

          Classification of Taxpayers
2-1. Determine the correct classification of the following individual
taxpayers:
1. Manny, a Filipino businessman, went on a business trip abroad and
stayed there most of the time during the year.
2. Kyla, a Filipino professional singer, held a series of concerts in various
countries around the world during the current taxable year. She stayed
abroad most of the time during the year.
3. Efren, a Filipino ""cue"" artist went to Canada during the taxable year to
train and participate in the world cup of pool. He stayed there most of
the time during the year.
4. Mr. Almansor Sebastian, an Iranian and a resident of Tehran, Iran
stayed in the Philippines from July 1-15, 2018 to watch the 2018 FIBA
Asia World Cup Qualifier held in MOA. During his stay, he bought
equity investments from Alpha and Delta Corporations (domestic
corporations). He likewise invested in a mutual fund of Banko de Isla
de Pilipinas, a local bank.
5. Due to his expertise, Engr. Pedro D. Magiba (a freelancer) was hired
by a foreign petroleum contractor in Thailand to provide technical
assistance for two months from February to March. He was hired
again for the months of June-July and October-December of the same
taxable year.
6. In October 2018, Mr. Bald Nha, an American basketball coach was
hired as a team consultant by one of the teams in the Philippine
Basketball Association (PBA) for one conference which will last for a
period of not more than three (3) months from October to December
2018. His coming to the Philippines was for a definite purpose.
However, he was subsequently chosen to coach Gilas, the
Philippine's national basketball team and lead the country's campaign
for the upcoming FIBA World Cup Qualifying Tournament to be held in
Manila in July 2019. The American mentor intends to leave the
Philippines as soon as his job is finished.

Classification of Taxpayers
2-1. Determine the correct classification of the following individual
taxpayers:
1. Manny, a Filipino businessman, went on a business trip abroad and
stayed there most of the time during the year.
2. Kyla, a Filipino professional singer, held a series of concerts in various
countries around the world during the current taxable year. She stayed
abroad most of the time during the year.
3. Efren, a Filipino ""cue"" artist went to Canada during the taxable year to
train and participate in the world cup of pool. He stayed there most of
the time during the year.
4. Mr. Almansor Sebastian, an Iranian and a resident of Tehran, Iran
stayed in the Philippines from July 1-15, 2018 to watch the 2018 FIBA
Asia World Cup Qualifier held in MOA. During his stay, he bought
equity investments from Alpha and Delta Corporations (domestic
corporations). He likewise invested in a mutual fund of Banko de Isla
de Pilipinas, a local bank.
5. Due to his expertise, Engr. Pedro D. Magiba (a freelancer) was hired
by a foreign petroleum contractor in Thailand to provide technical
assistance for two months from February to March. He was hired
again for the months of June-July and October-December of the same
taxable year.
6. In October 2018, Mr. Bald Nha, an American basketball coach was
hired as a team consultant by one of the teams in the Philippine
Basketball Association (PBA) for one conference which will last for a
period of not more than three (3) months from October to December
2018. His coming to the Philippines was for a definite purpose.
However, he was subsequently chosen to coach Gilas, the
Philippine's national basketball team and lead the country's campaign
for the upcoming FIBA World Cup Qualifying Tournament to be held in
Manila in July 2019. The American mentor intends to leave the
Philippines as soon as his job is finished.

Added by Jerry B.

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