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South Sudan 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

• 在南苏丹税务期间居住
• 在任何纳税期间，实际居住在南苏丹满 183 天或以上
• 在南苏丹/南苏丹拥有主要居所（《2007年个人所得税法》中的早期表述）

南苏丹仅提供标准签证和雇主担保的工作许可，没有专门的居留、投资或数字游民途径供自费外国个人长期定居。

如果你们双方都离开南苏丹，并且不再居住或实际居住超过 183 天，那么停止居住相对简单，但住所的概念意味着仅仅减少居住天数而没有明确断绝住所可能不够。

“Who is a resident individual? An individual who is domiciled in South Sudan or is physically present in South Sudan for 183 days or more in any tax period is a resident individual. Who is required to pay personal income tax? All resident and non-resident individuals who have earned or received income are required to pay personal income tax. Yes, a resident individual is required to pay personal income tax on income from South Sudan sources as well as foreign sources income while a non-resident individual is required to pay tax only on South Sudan sources income.” — Revenue Authority of the Republic of South Sudan (via Ministry of Finance and Economic Planning / Taxation Headquarters)

估算 — 与链接来源核实。 参见方法论。