Transient visitors are exempt from the community tax provided their stay in the Philippines does not exceed how many months?

Transient visitors are defined as individuals who stay temporarily within the country and typically do not establish residency. In the Philippines, they are exempt from the community tax if their stay does not exceed three months. This exemption is designed to encourage tourism and recognize that transient visitors contribute transiently to the economy but do not take advantage of local services in the same manner as residents.

This policy reflects the broader understanding that community tax is aimed at residents who benefit from local government services and amenities, whereas those who visit for a short period are not in the same position to draw on those resources. Thus, the three-month threshold is a clear demarcation for how long a visitor can stay before they are classified differently concerning tax obligations.