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(a) Jordan Santos, a Filipino citizen, has lived and worked in Singapore for the entire calendar year. He visits the Philippines for 14 days during the year and has no domicile in the Philippines. For income tax purposes, identify Jordan's taxpayer category and justify your conclusion using the 183-day rule and the domicile concept.
(b) Nova Global Inc. is a corporation organized under Philippine law with 40% foreign ownership. Its management is in Manila and it conducts all its business abroad with no permanent establishment in the Philippines and no Philippine-sourced income. For income tax purposes, classify Nova Global Inc. as domestic or foreign, and explain the basis.