Sri Lanka 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：
- 在任何始于或终于评估年度的12个月期间内，在斯里兰卡实际居住累计满183天或以上
- 否则，在评估年度内“居住在斯里兰卡”（由国内税务法使用的通用居住测试）
简单 获得居留权 数字游民签证
自费远程工作者现在可以通过证明每月至少有 2,000 美元的境外收入并满足基本文件要求，在斯里兰卡持有一年期可续签的官方数字游民签证居住。
如何打破居住权
中度离开税务居民身份主要基于天数计算和居住地，因此通常在你离开斯里兰卡并离开足够长的时间后结束，但实际指导表明，一旦你连续多年成为居民，你可能会被视为居民，直到你连续缺席至少 12 个月。
“An individual, who is a resident in Sri Lanka for a year of assessment or who is a non- resident in Sri Lanka for a year of assessment, but is a citizen of Sri Lanka, will receive an aggregate relief of... A person who is deemed to be resident in Sri Lanka is chargeable with income tax in respect of his income from Sri Lanka and income derived by him from outside Sri Lanka. The liability to income tax therefore extends to his global income. A person who is deemed to be non-resident in Sri Lanka is chargeable with income tax in respect of only the gains and profits, arising or derived from Sri Lanka.” — Inland Revenue Department of Sri Lanka
估算 — 与链接来源核实。 参见方法论。