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Q:
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What happens if a person without a dwelling is judged to be an individual resident in advance and cannot meet the conditions of an individual resident due to a shortened period of stay?
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A:
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A report shall be made to the competent tax authority within 15 days from the date of inability to meet the condition of resident individual to the end of the year (i.e. January 15, 2021), to recalculate the tax due according to the non-resident individual and to file a declaration for the payment of the back tax without the imposition of a tax late fee. If a tax refund is required, it is processed in accordance with the regulations.
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Q:
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What happens if an individual without a dwelling is pre-determined to be a non-resident individual and meets the conditions of a resident individual by extending the number of days of residence?
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A:
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The method of tax withholding remains unchanged during a tax year, and remittances are made after the end of the year in accordance with the relevant regulations for resident individuals, but if the individual leaves the country during the year and is not expected to enter the country again during the year, he or she may choose to make the remittance before leaving the country.
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Q:
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How to calculate the amount of income from wages and salaries when the non-resident individual is a non-resident individual?
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A:
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Individual income tax is calculated only on wages and salaries paid by the employer in the territory during the period of work in the territory when the non-resident individual's residence in the territory does not exceed 90 days in the aggregate in a tax year;
Wages and salaries of non-resident individuals who have resided in the country for a cumulative period of more than 90 days but less than 183 days in a tax year shall be subject to individual income tax.
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Q:
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How is the amount of income from wages and salaries calculated when a non-resident individual is a resident individual?
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A:
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For non-resident individuals who have resided in the territory for a total of 183 days for less than six consecutive years, all wages and salaries, except for those attributable to the period of work abroad and paid by the overseas unit or individual, shall be calculated for individual income tax purposes;
Non-resident individuals who have resided in the territory for a total of 183 days for a continuous period of six years in a year shall be subject to individual income tax on all wages and salaries received from within and outside the territory.
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Q:
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How is the amount of income from wages and salaries calculated when a non-domiciled individual is an executive officer?
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A:
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Wages and salaries of executives who are non-resident individuals are calculated in the same way as the wages and salaries of non-resident individuals;
If the executive is a non-resident individual and resides in the territory for an aggregate period of less than 90 days in a tax year, the wages and salaries paid or borne by the employer in the territory should be calculated and subject to individual income tax;
If the executive is a non-resident individual and resides in the territory for a total of more than 90 days but less than 183 days in a taxable year, the rest of the income should be calculated for individual income tax purposes, except for the part attributable to the period of work abroad and not paid or borne by the employer in the territory.
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