我如何成为东帝汶的税务居民？
您可以通过在东帝汶境内停留183天来成为东帝汶的税务居民。
Common questions
- 东帝汶使用何种税制？
- 东帝汶使用全球税制，这意味着居民需要就其全球收入纳税。
- 东帝汶的最高个人所得税率是多少？
- 东帝汶的最高个人所得税率为10%。
- 东帝汶是否征收离境税？
- 东帝汶不征收离境税。
East Timor 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12个月期间，在东帝汶的停留时间累计至少达到183天，该12个月期间在纳税年度开始或结束，并且在东帝汶境外没有永久居所
- 东帝汶政府雇员（无论实际在何处，均视为居民）
中等 获得居留权
外国个人通常通过首先获得低成本的居留签证，然后在帝力申请基于工作、商业利益或其他可接受目的的、可续签的临时居留许可，而不是任何正式的投资或游牧计划，从而移居东帝汶。
如何打破居住权
容易离开税务居民身份主要取决于183天的实际居住测试以及在国外没有永久居所；一旦您离开，保持在183天阈值以下并在东帝汶境外建立永久居所，您将不再是税务居民，没有多年追溯规则。
“A natural person (an individual) is generally regarded as being a resident of East Timor for tax purposes if the person is present in East Timor for more than 182 days in a tax year. A natural person who has been present in East Timor for more than 182 days in a tax year could however be regarded as a non-resident where their permanent place of abode is not in East Timor (Regulation 2000/18, s 3). … Where a person becomes a resident of East Timor during a tax year, the person is treated as a resident from the time they became a resident, not from the beginning of the tax year. Similarly, when a person ceases to be a resident, the person is treated as a resident until the time the person ceases to be a resident.” — Autoridade Tributária e Aduaneira de Timor-Leste (East Timor Revenue Service)
估算 — 与链接来源核实。 参见方法论。