resident even though it may be the alien’s intention at all times to return to the alien’s domicile abroad when the alien consummates or abandons the purpose of the stay in the Philippines. Aliens who reside in the Philippines with the intention to remain permanently are considered resident. Aliens who acquire residence in the Philippines remain residents until they depart with the intention of abandoning that residence.
Nonresident aliens are classified as either engaged or not engaged in trade or business in the Philippines. A nonresident alien who stays in the Philippines for more than a total of 180 days during any calendar year is deemed to be engaged in trade or business in the Philippines; any other nonresident alien is deemed to be not engaged in trade or business in the Philippines.
A ruling issued by the BIR stated that in applying the above rules to nonresident aliens, all the months in a calendar year covered by the period of assignment of the nonresident alien individual must be considered in evaluating if he or she exceeded the 180day period. If an expatriate’s stay in the Philippines exceeds the 180-day period during any calendar year, he or she becomes a nonresident alien doing business in the Philippines for the entire duration of his or her Philippine assignment. As a result, if an expatriate stays in the Philippines for more than 180 days in any calendar year, he or she is considered a nonresident alien engaged in a trade or business and taxed at the graduated rates of 0% to 35% (as a result of the implementation of Republic Act No. 10963), not only during the year that his or her stay in the Philippines exceeds the 180-day period, but also during the other years of assignment, even if such stay did not exceed 180 days (BIR Ruling DA-056-05).
Income subject to tax. Gross income includes compensation, income from the conduct of a trade, business or profession, and other income, including gains from dealings in property, interest, rent, dividends, annuities, prizes, pensions and partners’ distributive shares.
The following income items are excluded from gross income (the Tax Code refers to these items as “exclusions”) and are, consequently, exempt from taxation:
• Thirteenth month pay, productivity incentives, Christmas bonuses and other benefits, up to an aggregate of PHP90,000
• Proceeds of life insurance policies
• Amounts received by an insured as a return of premium
• Gifts, bequests and devises
• Compensation for injuries or sickness from accident or health insurance or under the Workers’ Compensation Acts
• Income exempt under treaty provisions
• Retirement benefits received pursuant to certain laws or under a reasonable private benefit plan
• Amounts received as a consequence of separation from service as a result of death, sickness, physical disability or any cause beyond the control of the employee
• Social security benefits, retirement gratuities and other similar benefits received by resident or nonresident citizens of the Philippines or aliens who come to reside permanently in the Philippines from foreign government agencies and other public or private institutions
• Payments or benefits due or to become due to individuals residing in the Philippines under US laws administered by the US Veterans Benefits Administration
• Benefits received from or enjoyed under the social security systems
• Prizes and awards in recognition of religious, charitable, scientific, educational, artistic, literary or civic achievement, as well as awards in authorized sports competitions
• Mandated contributions to the government and private social security systems and housing fund
• Gains from the sale of bonds, debentures or other certificates of indebtedness with a maturity of longer than five years
• Gains from redemptions of shares in a mutual fund
Employment income. Employment income includes all remuneration for services performed by an employee for his or her employer under an employer-employee relationship. The name by which compensation is designated is immaterial. It includes salaries, wages, emoluments and honoraria, allowances, commissions, fees including director’s fees for a director who is also an employee of the firm, bonuses, fringe benefits, taxable pensions and retirement pay and other income of a similar nature. Emergency cost-of-living allowances received by employees are also included in their compensation income.
Employment income received for services provided in the Philippines is subject to tax in the Philippines regardless of where the compensation is paid. Remuneration for services remains classified as compensation even if paid after the employeremployee relationship is ended.
Taxable employment income equals employment income less exclusions. With the passage of the Tax Reform for Acceleration and Inclusion (TRAIN) Act (Republic Act [RA] No. 10963), personal and additional exemptions and premium payments on health and/or hospitalization insurance are no longer considered as deductions from employment income of citizen and resident alien taxpayers. As a result, beginning with the 2018 tax year, these deductions may no longer be deducted from employment income to arrive at taxable employment income. Nonresident aliens not engaged in trade or business in the Philippines remain taxable on their gross income.
Fringe benefits are any goods, services or other benefits granted in cash or in kind by employers to employees (except rankand-file employees, as defined) such as, but not limited to, the following:
• Housing
• Expense account
• Any vehicles
• Household personnel, such as maids, drivers and others
• Interest on loan at less than market rate to the extent of the difference between the market rate and actual rate granted
• Membership fees, dues and other expenses borne by the employer for the employee in social and athletic clubs or other similar organizations
• Expenses for foreign travel
• Holiday and vacation expenses
• Educational assistance to the employee or his or her dependents
• Life or health insurance and other non-life insurance premiums or similar amounts in excess of the amounts allowed by law
Under the tax law, the following fringe benefits are exempt from tax:
• Fringe benefits that are authorized and exempt from tax under special laws
• Contributions of employers for the benefit of employees to retirement, insurance and hospitalization benefit plans
• Benefits granted to the rank-and-file employees (as defined), regardless of whether they are granted under a collective bargaining agreement
• De minimis benefits (see below)
• Fringe benefits required by the nature of, or necessary to, the trade, business or profession of the employer
• Fringe benefits granted for the convenience or advantage of the employer
De minimis benefits are items furnished or offered by employers to their employees that are of relatively small value and are offered or furnished by the employers as a means of promoting the health, goodwill, contentment, or efficiency of their employees. De minimis benefits are expressly exempt from income tax as well as from fringe benefits tax (FBT).
The following are de minimis benefits:
• Monetized unused vacation leave credits of private employees not exceeding 10 days during the year and the monetized value of the vacation and sick leave credits paid to government officials and employees
• Medical cash allowance to dependents of employees, not exceeding PHP1,500 per employee per semester or PHP250 per month
• Actual medical assistance not exceeding PHP10,000 per year
• Laundry allowance not exceeding PHP300 per month
• Employees’ achievement awards, which must be in the form of tangible personal property other than cash or gift certificates, with an annual monetary value not exceeding PHP10,000, received by the employee under an established written plan that does not discriminate in favor of highly paid employees
• Gifts given during Christmas and major anniversary celebrations not exceeding PHP5,000 per employee per year
• Daily meal allowance for overtime work not exceeding 25% of the basic minimum wage on a per-region basis (the basic minimum wage rate is not the same across jurisdictions within the Philippines because such rates are determined by a Wage Board on a per region [city or province] basis)
• Rice subsidy of PHP2,000 or one sack of 50 kilograms of rice per month amounting to not more than PHP2,000
• Uniform and clothing allowance not exceeding PHP6,000 per year
• Benefits received by an employee in accordance with a collective bargaining agreement (CBA) and productivity incentive schemes, if the total combined annual monetary value received from the CBA and the productivity incentive schemes do not exceed PHP10,000 per employee per tax year
The above list is exclusive. All other benefits granted by employers that are not included in the above list are not considered de minimis benefits, and accordingly are subject to income tax, withholding tax on compensation, and FBT (Revenue Regulations [RR] No. 5-2011), as amended by RR No. 11-2018 with the introduction of the TRAIN Act.
Fringe benefits are subject to FBT if the cost of the benefit is borne or claimed as an expense by the Philippine entity and if the recipient of the benefit is a non-rank-and-file employee. If the cost is not borne by the Philippine entity or if it is borne by the Philippine entity but received by a rank-and-file employee, the benefit is classified as compensation income subject to income tax and accordingly withholding tax on wages. As mentioned above, de minimis benefits are exempt from both FBT and income tax or withholding tax on wages.
Business income. Gross income from the conduct of a trade or business or the exercise of a profession are taxable but may be reduced by certain allowable deductions.
Self-employed individuals earning income purely from selfemployment/business and/or practice of profession whose gross sales and/or receipts and other nonoperating income do not exceed the value-added tax (VAT) threshold of PHP3 million have the option to pay income tax based on one of the following:
• Graduated income tax rates
• 8% tax on gross sales or receipts and other nonoperating income in excess of PHP250,000 in lieu of the graduated income tax rates and percentage tax
Individuals earning income from compensation and selfemployment (business or practice of profession) or mixedincome earners will apply the following:
• The compensation income is subject to graduated income tax rates.
• The income from business or practice of profession is subject to the following:
If the gross sales/receipts and other nonoperating income does not exceed the PHP3 million VAT threshold, the individual has the option to be taxed at graduated income tax rates or an 8% income tax rate based on gross sales/receipts and other nonoperating income in lieu of the graduated income tax rates and percentage tax.
If the gross sales/receipts and other nonoperating income exceeds the PHP3 million VAT threshold, the individual will be subject to the graduated income tax rates.
The following criteria should be satisfied to qualify for the 8% income tax rate option:
• The individual is a single proprietor or professional or mixed income earner who earns income from self-employment and/or practice of profession.
• The individual taxpayer’s gross sales/receipts and other nonoperating income did not exceed the PHP3 million VAT threshold during the taxable year.
• The taxpayer is registered and subject only to percentage tax under Section 116 of the National Internal Revenue Code
as a partner’s share in the after-tax profits of a partnership (except a general professional partnership), are subject to final withholding tax at a rate of 10% (RR No. 11-2018). Nonresident aliens engaged in a trade or business in the Philippines are subject to final withholding tax on these types of income at a rate of 20%. For nonresident aliens not engaged in a trade or business in the Philippines, investment income is generally taxed at a rate of 25%, except for gains from sales of real estate and sales of shares of domestic corporations.
Under the new Ease of Paying Taxes (EOPT) Law (EOPT Law), the obligation to deduct and withhold the tax arises at the time the income becomes payable. Revenue Regulations No. 4-2024 interprets the term “payable” as the date when the obligation becomes due, demandable or legally enforceable. This rule applies to professional fees, directors’ fees and similar types of compensation.
Rental income is considered business income and is taxed at the rates set forth in Rates.
Taxation of employer-provided stock options. Pursuant to the provisions of RR No. 13-2022 and Revenue Memorandum Circular (RMC) No. 143-2022, “equity-based compensation” is taxable to the employee as additional compensation at the time the equity grants are exercised or availed of by the grantee-employees. “Equity-based compensation” is defined as that which covers all types of equity schemes that come in different forms such as stock options, restricted stock units, stock appreciation rights and restricted share awards that may or may not pertain to the shares of stock of the grantor itself, but that have the common feature of being granted to employees of the grantor as a performance incentive for services rendered by the employees and are typically dependent on performance, outstanding business achievements and exemplary organizational, technical or business accomplishments.
RR No. 13-2022, which took effect on 29 October 2022, repeals the provisions of RMC No. 79-2014, and any regulations, rulings or orders, circulars or portions thereof that are inconsistent with the RR are revoked, repealed or amended accordingly. Consequently, any exercise by the employee-grantee of the granted equity income on or after 29 October 2022 will be considered as compensation for all employees regardless of rank and no longer as fringe benefits subject to fringe benefits tax in the case of non-rank and file employees (for example, those occupying a supervisory or managerial position).
However, the BIR reporting requirements that the issuing corporation must comply with upon grant of the plan and exercise thereof, as set forth under RMC 79-2014, are retained. RMC No. 143-22 also provides further clarification on the taxability of the subsequent sale or transfer by employees of equity received as compensation.
Capital gains and losses. In general, capital gains are included in an individual’s regular taxable income and are subject to tax at the graduated rates set forth in Rates. The gain is the excess of the amount realized from the disposal of the asset over the
The preferential income tax rate of 15% on gross income for aliens and Filipinos employed by regional or area headquarters (RHQs) and regional operating headquarters (ROHQs) of multinational companies occupying a managerial or technical position, including those in offshore banking units (OBUs) and petroleum service contractors and subcontractors, is no longer applicable without prejudice to the application of preferential tax rates under existing international tax treaties. Beginning 1 January 2018, all employees of RHQs and ROHQs of multinational companies, offshore banking units and petroleum service contractors and subcontractors are subject to the regular income tax rate under Section 24(A)(2)(a) of the Tax Code, as amended (RR No. 8-2018).
Individuals earning income only from self-employment, business and/or the practice of a profession, whose gross sales or receipts and other nonoperating income do not exceed the value-added tax (VAT) threshold of PHP3 million have the option to be subject to an 8% final tax instead of the graduated income tax rates under Section 24(A) and the percentage tax under Section 116, respectively, of the Tax Code, as amended. The taxpayer must notify the tax authorities of his or her intention to elect the 8% income tax rate option in the first-quarter return of the tax year. If the taxpayer fails to do so, the graduated tax rates apply. The income tax rate option, once elected, is irrevocable for the tax year in which it is made. VAT-registered taxpayers whose gross sales or receipts exceeded the VAT threshold are automatically subject to the graduated income tax rates.
In calculating the FBT, the monetary value of the benefit is taken into consideration. The monetary value depends on the type of benefit granted, as well as on the manner in which the benefit is extended to the employee. For example, if the employer purchases a motor vehicle for the use of the employee (who is assumed to be a non-rank-and-file employee), the value of the benefit is the acquisition cost of the vehicle. The monetary value of the fringe benefit is the entire value of the benefit (meaning the entire acquisition cost). If the employer leases and maintains a fleet of motor vehicles for the use of the business and the employees, the value of the benefit is the amount of rental payments for motor vehicles not normally used for sales, freight, delivery, service and other nonpersonal uses. The monetary value of the benefit is 50% of the value of the benefit (rental payment). The BIR has issued specific regulations on the treatment of fringe benefits.
After the monetary value is determined, it is then grossed up and subjected to the applicable FBT rate.
calendar year. Similar to estate taxation, citizens and resident aliens are subject to gift tax on worldwide assets. Nonresident aliens are subject to gift tax on their Philippine assets only.
In the calculation of the net taxable gift, the law allows the following items to be deducted from the total value of the donation:
• Encumbrance assumed by the donee
• Diminution of gift provided by the donor
• Gifts made to or for the use of the national government or any of its agencies
• Gifts to nonprofit organizations
The tax on the donor is imposed at a fixed rate of 6% of the total gifts in excess of the PHP250,000 exemption for gifts made during the calendar year, regardless of whether the donee is a stranger.
C. Social security
Contributions. All individuals working in the Philippines under an employee-employer relationship must pay social security contributions. Coverage is mandatory as well for self-employed persons and Overseas Filipino Workers (OFWs).
Effective from 1 January 2023, the SSS implemented the New Schedule of Regular Social Security, Employee’s Compensation and Mandatory Provident Fund Contributions (SSS Circular No. 2022-033), following the enactment of RA 11199 (the Social Security Act of 2018), which increased the social security contribution rate to 14% beginning with the 2023 calendar year. Under RA 11199, there is another scheduled increase to be implemented in 2025 with the current rate of 14% increasing to 15%. However, as of November 2024, there has not yet been a formal announcement from SSS. Pending any announcement from the SSS regarding the proposed increase in 2024, the employee contribution is approximately 4.5%, while the employer’s contribution is approximately 9.5% of the employee’s salary not exceeding PHP30,000.
The Workers’ Investment and Savings Program (WISP, also known as Mandatory Provident Fund [MPF]) is similar to regular contributions in that it is shared by the employer and employee, and shouldered solely by the self-employed, voluntary or OFW member. WISP is a provident fund scheme, implemented in January 2021, intended as additional savings for private-sector workers and other individual members. It is part of the provisions under Republic Act No. 11199 (the Social Security Act of 2018). The minimum monthly salary credit (MSC) is PHP4,000 and the maximum MSC is PHP30,000. The maximum monthly contributions are PHP2,880 (PHP1,900 regular SSS, PHP30 Employee Compensation and PHP950 MPF or WISP) for employers and PHP1,350 (PHP900 regular SSS and PHP450 MPF or WISP) for employees, which apply to employees receiving monthly compensation of PHP29,750 or more.
As mentioned in Contributions to government agencies in Section A, employees covered by the SSS also must contribute to the PhilHealth and HDMF. Beginning in 2018, employer and employee contributions to HDMF for foreign nationals who live and work in the Philippines are no longer required.
Individuals deriving business income may credit against income tax due the creditable expanded withholding tax withheld from the income by the payers of the income (see Section A).
Although spouses may compute their individual income tax liabilities separately based on their respective total taxable incomes, they must file joint returns. However, spouses (both husband and wife) that would qualify under the “substituted filing” of income tax returns (see below) may not be required to file income tax returns.
For the sale of shares not traded through a local stock exchange and the sale of real property considered to be a capital asset, the filing and payment of the tax due must be made within 30 days after the sale or disposition, using BIR Forms Nos. 1707 and 1706, respectively. For the sale of real property considered to be an ordinary asset, the remittance of tax withheld must be made on or before the 10th day following the month of the transaction, using BIR Form No. 1606.
The BIR has implemented a “hassle-free” method of filing individual income tax returns (BIR Form No. 1700). Under certain circumstances, this method recognizes the employer’s annual information return (BIR Form No. 1604CF) as the “substitute” income tax return filed by the employee, because the employer’s return contains the information (amount of income payment, the tax due and tax withheld) included in an income tax return ordinarily filed by the employee. Under “substituted filing,” an individual taxpayer who is required under the law to file an income tax return does not need to personally file an income tax return, and the employer’s filed annual information return is considered the “substitute” income tax return of the employee. On or before 31 January of the year following the tax year, the employer must issue BIR Form No. 2316 to the employee. This form must be certified by both parties under the penalty for perjury.
A taxpayer may qualify under the substituted filing method of the BIR provided that all of the following qualifications and requirements are met:
• The employee receives purely compensation income during the taxable year.
• The employee receives income from only one employer in the Philippines during the taxable year.
• The amount of tax due from the employee at the end of the year is fully covered by the amount of tax withheld by the employer.
• The employee is not classified as a nonresident alien engaged in trade or business (that is, the employee is a citizen or a resident alien). In practice, to be considered as a resident alien, his or her Philippine assignment should exceed two years.
• If the employee is married, his or her spouse also complies with all three aforementioned conditions, or otherwise receives no income.
• The employer files BIR Form No. 1604C.
• The employee has BIR Form No. 2316 issued by his or her employer.
Under RR No. 2-2015, the employer is required to scan the duplicate copies of BIR Form No. 2316 and save them in a digital versatile disk-recordable (DVD-R disk) and submit them to the
offshore banking units are exempt from the AEP requirement (see Section G).
Nonimmigrant visas. A foreign national may be granted a nonimmigrant visa as provided in Section 9 of the Philippine Immigration Act under the following categories of admission status.
Temporary visitor’s visa under Section 9(a). Temporary visitor’s visas are available to individuals coming to the Philippines for business, pleasure or health reasons. Visa-required nationals may not enter the Philippines unless they obtain entry visas from a Philippine consulate before coming to the Philippines. Visa-free nationals are not required to obtain entry visas. In general, both are allowed an initial period of stay of up to 30 days. Business visitors are foreign nationals who intend to engage in commercial, industrial or professional commerce or in any other legitimate activity if the activity is of a temporary nature (for example, attending conferences or conventions, negotiating contracts, or attending educational or business meetings). Writers, lecturers and theatrical performers are considered business visitors. Foreign nationals seeking employment of any kind in the Philippines do not qualify as temporary visitors for business, even if they intend to stay for a few months only.
Visitors who come for pleasure include tourists, those visiting relatives or friends, those who come for recreational and amusement purposes, and professional athletes who compete for prizes if they do not receive compensation or salary for their services.
Foreign nationals requiring medical treatment in the Philippines are also classified in the Section 9(a) category.
Under the existing immigration rules, foreigners holding temporary visitor visas may extend their stay in the country on a one- or two-month basis (or even six months, subject to good justification) for a total stay of 16 months. Extensions of stay beyond 16 months up to 24 months need the approval of the Chief of the Immigration Regulation Division (IRD) of the Bureau of Immigration (BI). Extensions of stay beyond 24 months need the approval of the Commissioner of the BI. Some persons take the view that this privilege applies only to visa-free nationals, and that individuals on the visa required list are allowed a maximum stay of six months only. As a result of this possible uncertainty, coordination with the officers of the BI is highly recommended.
Generally, Chinese and Indian nationals are required to secure an entry visa prior to traveling to the Philippines. However, Chinese nationals with a valid American, Japanese, Australian, Canadian or Schengen (AJACS) visa or permanent residency are granted visa-free entry for an initial authorized stay of seven days. This seven-day initial stay can be extended for another 14 days. Indian nationals holding a valid American, Japanese, Australian, Canadian, Schengen, Singapore or UK (AJACSSUK) visa or a permanent residence permit from the AJACSSUK-issuing states may enter the Philippines visa-free and stay for an initial 14 days, if traveling to the country for tourism purposes. This 14-day stay can be extended up to another seven days. Chinese and Indian nationals are granted the privilege of applying for permanent resident visas, subject to certain conditions.
of an AEP may not exceed five years. However, if it is reasonably expected that a foreign national’s employment in the Philippines will extend beyond five years, coordination with the DOLE is advisable before filing a petition for a further extension of the AEP.
Special nonimmigrant visa. The Philippine Immigration Act, specifically Section 47(a)(2), as well as several special laws, provides for special nonimmigrant visas. These types of visas grant the holder multiple-entry privileges, and in some cases, exemption from registration requirements of the BI.
47(a)(2) visa. Acting through the appropriate government agencies, the President may allow the entry of foreign personnel of oil-exploration companies and Board of Investment-registered enterprises.
Philippine Economic Zone Authority visa. A Philippine Economic Zone Authority (PEZA) visa (PV) is granted to foreign personnel of PEZA-registered ecozone-locator enterprises and to their qualified dependents. A PV is valid for two years (one-year validity can be applied) and may be renewed depending on the need of the enterprise as determined by PEZA. Holders of the PV are exempt from BI’s Exit Clearance Certificate (ECC-B), Reentry Permits and Special Return Certificate.
PD 1034 visa. A PD 1034 visa is granted to foreign personnel of entities licensed by the Central Bank of the Philippines (Bangko Sentral ng Pilipinas) to operate as offshore banking entities, as well as to the foreign employees’ qualified dependents.
EO 226 visa. An EO 226 visa is granted to foreign personnel of regional or area headquarters or regional operating headquarters of multinational companies. The visa is valid for three years (one- or two-year validity can be applied) and may be extended for an additional three years but, in practice, the validity period for the visa may vary. Foreign nationals admitted under this type of visa and their qualified family members are granted incentives under the omnibus investment laws, including exemption from the payment of all fees imposed under immigration laws, and from requirements for all types of clearance required by government departments or agencies, except on final departure from the Philippines.
Special visa for employment generation. The special visa for employment generation (SVEG) under EO No. 758 is a special visa issued to a qualified nonimmigrant foreigner who will employ at least 10 Filipinos in a lawful and sustainable enterprise, trade or industry. Qualified foreigners who are granted the SVEG are considered special nonimmigrants with multiple-entry privileges and conditional extended stay, without need of prior departure from the Philippines.
Special resident visa. Several types of special resident visas may be issued, including those described below.
Special investor resident visa. Qualified foreign nationals who are at least 21 years old, except nationals of Cambodia, Korea (North) and other restricted countries, may obtain a probationary
Local employers who desire to employ a foreign national must apply for the AEP on the foreign national’s behalf with the regional office of the DOLE having jurisdiction over the employee’s place of work.
The petitioning company must prove that the foreign national possesses the required skills for the position. Educational background, work experience and other relevant factors are considered in evaluating the application. The petitioning company must prove that no Filipino is available who is competent, able and willing to do the specific job and that the employment of the foreign national is in the best interest of the public through an LMT.
The AEP is not an exclusive authority for a foreign national to work in the Philippines. It is just one of the requirements in the issuance of a work visa to legally engage in gainful employment in the country.
The DOLE launched the AEP Online Filing Service, which is a free online process for the submission of AEP applications. This service allows clients to fill out forms, upload requirements and submit applications in a secure online environment.
The petitioning company undergoes a one-time registration process prior to the filing of the AEP application for verification and validation purposes. A corporate account is created for this purpose and a maximum of two agent-representatives are allowed to file applications on behalf of the petitioning company. Once registration is approved, the petitioning company/authorized representative will receive a confirmation email with the Establishment Registration Number (ERN). The ERN is required when filling out the AEP Online Filing Form.
Companies that are listed in the “Tenth Regular Foreign Investment Negative List” must comply with the Understudy Training Program and Anti-Dummy conditions of the authorities, which require them to obtain an “Authority to Employ Alien” from the Department of Justice (DOJ) based on the DOJ Ministry Order No. 210, series of 1980. PEZA visa applicants are also required to designate two understudies for each application (who must accept their designation as such), as well as the submission of an understudy program.
H. Family and personal considerations
Family members. The family members, spouses and unmarried dependent children under 21 years of age of visa holders in the following categories do not need student visas or special study permits:
• Permanent foreign residents (immigrants)
• Holders of Sec. 9(d) or 9(g) or 47(a)(2) or PEZA visas
• Foreign diplomatic and consular missions personnel
• Personnel of duly accredited international organizations
• Holders of special investor resident visas (SIRVs)
• Holders of special resident retirees’ visas (SRRVs)
The privileges of SVEGs (see Section F) may extend to SVEG holders’ spouses and dependent unmarried children under 18 years of age, regardless of whether the children are legitimate, illegitimate or adopted. Dependent children of SVEG holders also do not need student visas or special study permits.