Who needs to file ITR in the Philippines?

Anyone earning income within or outside the Philippines who falls into a BIR-defined category needs to file. This includes resident and non-resident citizens, resident and non-resident aliens engaged in trade or business, and registered corporations, partnerships, cooperatives, estates, and trusts. Employees earning purely compensation income from a single employer are typically covered by their employer's withholding tax and may not need to file separately, unless they meet specific exceptions.