A non-resident, like a resident, is a legal term that defines the position of a person staying or cooperating with any country, even outside of a permanent place of residence.
If the word “resident” is translated from Latin as “sitting”, sitting in a certain place, respectively, the word “non-resident” can be translated as “not sitting” - not being at a given time in a certain place.
Resident
Resident - a person permanently residing in any country. A resident can also be a person who is not a citizen of a given country, but has lived in it for a long time. As a rule, each country legally determines the number of days during which a person can be considered a resident. So, for example, in Russia at the present time, a person who lives more than 183 days a year can be considered a resident of Russia, not being its citizen.
Residents can also be legal entities - organizations registered in a given country, which are subject to national legislation.
The concept of "non-resident"
The concept of a non-resident is necessary when taking into account, first of all, tax deductions from working citizens and non-citizens in a particular country.
In jurisprudence, a non-resident is a person (individual) for whom the country where he stays, as a rule, for less than six months, is not his permanent place of residence.
Also, a non-resident can be a person who is a citizen and lives in another country, but works for a foreign country and, accordingly, pays taxes to the country where his employer is located. For example, a freelancer can live anywhere in the world being a citizen of another country, while if he works for a Russian organization or enterprise, he will receive payment with withholding taxes adopted by Russian law.
In this case, the freelancer is subject to Russian tax legislation and he is not obliged to pay tax to his country, since this circumstance is reflected in various interstate agreements on the prevention of multiple taxation.
Non-residents may include not only an individual (individual), but also any organization or enterprise - a legal entity registered in another country.
The criteria that define the concept of resident or non-resident are simple:
- where the person or organization is registered;
- where international organizations operating on the territory of this state, their representative offices or branches located in this country are registered.
To determine whether a person is a resident or non-resident, it is precisely the time of stay in the country, not citizenship. If a person is a citizen of one country, and resides permanently in another, then he is a resident of the very state in which he permanently lives, and not the one of whose citizen he is. This is usually reflected in all of his legal and tax documents.
