A taxpayer is employed by a shipping company touching Philippine and foreign ports. In 2018, he received a gross payment for his services rendered of P3,000,000. In that year, the vessels on board of which he rendered services had a total stay in Philippine ports of four months. His gross income from the Philippines was

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A taxpayer is employed by a shipping company touching Philippine and foreign ports. In 2018, he received a gross payment for his services rendered of P3,000,000. In that year, the vessels on board of which he rendered services had a total stay in Philippine ports of four months. His gross income from the Philippines was A taxpayer is employed by a shipping company touching Philippine and foreign ports. In 2018, he received a gross payment for his services rendered of P3,000,000. In that year, the vessels on board of which he rendered services had a total stay in Philippine ports of four months. His gross income from the Philippines was 

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