Myanmar 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：
- 缅甸居民（针对个人）
- 缅甸的住所地
- 在收入年度内在缅甸居住至少 183 天（外国人）
硬 获得居留权
没有投资或数字游民签证；外国人在该国长期居住通常需要先获得与工作或商业相关的签证，然后在合法居留数年后，根据专家或投资者类别申请永久居留权。
如何打破居住权
难以离开 基于公民身份——离开不会终止它 住所/推定住所适用
税务居民身份可以通过离开缅甸并停止在缅甸拥有住所或主要居所而被打破，对于外国人来说，则是停留少于183天；然而，缅甸现在也对非税务居民的公民征收其外国工资和某些其他外国收入的税款，这使得其国民完全逃避对全球收入的缅甸税收变得困难。
“A person is a tax resident in Myanmar if the individual is 'domiciled in' or has a 'principal place of abode' in Myanmar.[4] Foreigners who reside in Myanmar for at least 183 days during an income year are considered resident foreigners.[4] Non-resident Myanmar nationals mean those who live and earn income from employment outside Myanmar for any period of the year.[4] The recent amendment to the Union Tax Law levies a tax on nonresident citizens’ salary income earned abroad, as detailed below, in addition to the 10% tax on other types of income obtained abroad without deducting the tax reliefs under sections 6 and 6-A of the Income Tax Law.[5]” — PwC summary of Myanmar tax law / Myanmar Income Tax Law and Union Tax Law 2023
估算 — 与链接来源核实。 参见方法论。