Christopher, a staff auditor of the Sycip, Gomez, Velayo & Co. took and passed the examination for Certified Internal Auditor (CIA). In the following year, he resigned from his job and left the Philippines on April 10, 2014, to work as an Internal Auditor in a big establishment in Melbourne, Australia. For income tax purposes, which of the following statements is correct with respect to Christopher’s classification? a. He shall be classified as nonresident citizen for the whole year of 2014. b. His classification as a nonresident citizen will start in 2015. c. He shall be classified as nonresident citizen for the year 2014 with respect to his income derived from sources without from April 10, 2014. d. He shall be classified as nonresident citizen for the year 2014 with respect to his income derived from sources without from April 11, 2014.
Christopher, a staff auditor of the Sycip, Gomez, Velayo & Co. took and passed the examination for Certified Internal Auditor (CIA). In the following year, he resigned from his job and left the Philippines on April 10, 2014, to work as an Internal Auditor in a big establishment in Melbourne, Australia. For income tax purposes, which of the following statements is correct with respect to Christopher’s classification?
a. He shall be classified as nonresident citizen for the whole year of 2014.
b. His classification as a nonresident citizen will start in 2015.
c. He shall be classified as nonresident citizen for the year 2014 with respect to his income derived from sources without from April 10, 2014.
d. He shall be classified as nonresident citizen for the year 2014 with respect to his income derived from sources without from April 11, 2014.
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