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Nepal 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：

• 居住地为尼泊尔，适用于所得年度
• 在截至收入年度的 365 天连续期间内，在尼泊尔停留 183 天或更长时间
• 在所得年度内的任何时间被派遣到外国的尼泊尔政府雇员

尼泊尔为外国个人提供的主要居留途径是居留签证（包括一项100,000美元的工业投资途径或一项每年20,000美元的收入途径）以及针对远程工作者的新数字游民签证，而直接的投资公民身份不可用。

税务居民身份基于实际居住、惯常居所或政府委派；一旦个人离开尼泊尔，使其惯常居所不再位于尼泊尔，未被尼泊尔政府派往国外，并且在任何相关的 365 天期间内不再满足 183 天测试，则税务居民身份将终止，不适用多年追溯规则或以住所为基础的征税。

“A natural person (individual) is a resident in Nepal for an income year, if s/he satisfies any of the following three conditions: - If the habitual (Normal) Place of Abode is in Nepal - If s/he is Present in Nepal for 183 days or more during a period of 365 consecutive days: - An Employee of GON deputed in Foreign Country by Government of Nepal: Income Tax Act, 2058 has made a detailed provision for resident individuals and companies. A resident person with respect to an income-year means the following: a) In respect of an individual: - whose normal place of abode is in Nepal; - who has resided in Nepal for 183 days or more during a continuous period of 365 days; or - who is deputed by the Government of Nepal to a foreign country at any time of the income year.” — Inland Revenue Department / Income Tax Act, 2058 (as summarized by Baker Tilly Nepal)

估算 — 与链接来源核实。 参见方法论。