Types of Taxpayers

Taxpayers can be classified into two major categories individual and corporation. These major categories can be further divided in different subcategories.

Individual Taxpayer
Individual taxpayers can be classified as either a citizen or an alien. A citizen can further be classified as either a resident citizen or a non-resident citizen. There are three types of nonresident citizens: immigrants, employees of a foreign entity on a permanent basis and overseas contract workers. Aliens are either resident of nonresident. Nonresident aliens are further divided into engaged or not engaged in trade or business. The taxes may be imposed on individuals are Income Tax Property Tax Inheritance Tax Gift Tax Expatriation Tax Transfer Tax Consumption Tax (VAT, Sales Tax)

Corporation Taxpayer
Corporations under can be classified into domestic, foreign and partnership. A foreign corporation is either resident foreign or non-resident foreign corporation. A resident foreign corporation is a foreign corporation engaged in trade or business. A non-resident foreign corporation is a foreign corporation not engaged in trade or business but deriving income from sources. A partnership can be either a taxable or an exempt partnership. Partnerships that are exempt from taxation are general professional partnerships and joint venture or consortium undertaking activity, or engaged in petroleum operations with operating contract with the government. Corporations are also subject to Property Tax, Payroll Tax, Withholding Tax, Excise Tax, Custom Duties, VAT, and other common taxes, generally in the same manner as other taxpayers. These, however, are rarely referred to as corporate tax.