Tax Map · 搬迁排名

Central African Republic 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

• 在中非共和国拥有房屋作为主要住所，身份为所有者、用益权人或承租人
• CAR 是主要居所，即使没有永久住所
• CAR 是专业和商业活动的主要场所
• 收入来自中非共和国

没有投资或数字游民签证途径；外国个人通常必须首先通过中非共和国大使馆获得入境签证，然后在境内申请与工作、学习、家庭或类似目的挂钩的居留许可（Titre de Séjour）。

税务居民身份由住所、主要居所、主要职业基地或来源于CAR的收入触发；不再满足这些事实联系通常会终止居民身份，未提及国籍或长期居住地规则。

“An individual is considered to have his or her tax residence in CAR if he or she meets one of the following conditions: - He possesses a home as a principal place of residence in CAR, as owner, usufructuary or lessee - He has CAR as principal place of stay although he has no permanent home - CAR is his main place of professional and commercial location - His revenues are originating from CAR. Worldwide incomes of Individuals who have their tax residence in CAR.” — Central Africa Tax Guide (summarising Central African Republic General Tax Code rules)

估算 — 与链接来源核实。 参见方法论。