Aliens are only subject to income tax in the Philippines on income derived from sources in the Philippines. This is regardless of whether they are tax residents in the Philippines. See 1.1.
The Tax code Title II, s 25 has some special provisions for employees who are classed as aliens (see 1.1).
15% flat rate withholding for aliens
Employers who were registered with SEC before 1 January 2018 (see TRAIN Law below), must operate a flat rate withholding tax in some circumstances.
Employees classed as resident or non-resident aliens (see 1.1) are subject to a 15% flat
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