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Azerbaijan 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在一个日历年内在阿塞拜疆实际居住超过182天
• 在阿塞拜疆共和国驻外期间，在日历年内或在一个日历年内
• 在阿塞拜疆的永久居住地（当在阿塞拜疆和国外的天数均不超过182天时的决胜条件）
• 阿塞拜疆的（同等决胜条件）重要利益（中心）地点
• 在阿塞拜疆的惯常居所地（相同的“决胜规则”）
• 阿塞拜疆国籍（仅当上述标准均不适用且在阿塞拜疆和国外的停留时间均不超过182天时）

自费外国人主要可以通过获得临时居留许可，然后通过大量投资（例如，在房地产、存款或政府证券方面至少投资 200,000 阿塞拜疆马纳特，或在经济方面投资 500,000 阿塞拜疆马纳特）获得永久居留权，或者根据阿塞拜疆的居留许可制度受雇/被任命为公司董事来获得临时居留权和永久居留权。

税务居民身份主要基于年度天数计算和简单的“决胜规则”；《税法》规定，如果纳税人在接下来的纳税年度也不再是税务居民，则从其离境之日起成为非居民，并且没有特殊的离境或多年追溯规则，因此离开并保持在阈值以下通常会终止税务居民身份。

“In accordance with Article 13.2.5.1 of the Tax Code of the Republic of Azerbaijan the natural person is a resident of the Republic of Azerbaijan to whom one of the following requirements can be applied: • who actually was on the territory of the Republic of Azerbaijan for a total of more than 182 days in a calendar year; • was in the State service abroad for the Republic of Azerbaijan during the calendar year or within one calendar year; • if natural person’s period of stay on the territory of the Republic of Azerbaijan and foreign state (in any) does not exceed the period of 182 days then this natural person shall be deemed as the resident of the Republic of Azerbaijan based on criteria set in following order: • permanent place of residence; • place of vital interests; • place of normal residence; • citizenship of the Republic of Azerbaijan. In accordance with Article 13.2.5.2 of the Tax Code of the Republic of Azerbaijan the natural person shall be deemed as non-resident of the Republic of Azerbaijan from the last day of his stay on the territory of the Republic of Azerbaijan during the tax year, until the end of this tax year only if this person is non-resident of the Republic of Azerbaijan in the following tax year.” — Ministry of Taxes of the Republic of Azerbaijan (via OECD tax residency guidance)

估算 — 与链接来源核实。 参见方法论。