Answer:
CLASSIFICATION OF INDIVIDUAL TAXPAYERS
1. Resident Citizen (RC)
2. Non-Resident Citizen (NRC)
3. Resident Alien (RA)
4. Non-Resident Alien (NRA) a) Engaged in trade or business (ETB) b) Not engaged in trade or business (NETB) c) Special Alien Employee (SAE)
Explanation:
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