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Ethiopia 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：

• 居住在埃塞俄比亚
• 在埃塞俄比亚，在任何一个（12个月）期间内，连续或间断居住超过183天
• 在国外任职的埃塞俄比亚公民，担任领事、外交或类似官员

对于外国个人而言，埃塞俄比亚获得居留权的实际法律途径通常是与雇主挂钩的工作/居留许可，或与经营注册企业相关的投资签证，而不是独立的投资者、数字游民或公民身份投资计划。

税务居民身份可以通过不再居住在埃塞俄比亚（在那里没有永久住所或主要利益中心）以及未通过183天居住测试来终止，但住所取决于事实联系和永久居住的意图，因此如果仍然存在牢固的联系，仅仅离开该国可能是不够的。

“A taxpayer, whether an individual or a company, will be resident in Ethiopia for tax purposes on the basis of domicile, physical presence, citizenship, establishment or formation, and place of effective management. Specifically, Article 5 sets out three circumstances that connote residency. A resident individual is an individual who; has a domicile in Ethiopia (Domiciliary Test); or is a citizen of Ethiopia who is a consular, diplomatic, or similar official posted abroad (Citizenship Test); or is present in Ethiopia, continuously or intermittently, for more than 183 days in a one-year period (Physical Presence Test). The domicile of a person is the place where such person has established the principal seat of his business and of his interests, with the intention of living there permanently.” — Ethiopian income tax law summary based on Income Tax Proclamation No. 979/2016, Article 5

估算 — 与链接来源核实。 参见方法论。