Accreditation of non-residence

Non-resident status can be accredited by presenting a certificate of residency in another country issued by the tax authorities of that country. The period of validity of these certificates is one year.

However, the certificate's validity shall be indefinite if the entity subject to tax is a foreign country, one of its political or administrative subdivisions or local entities.

A person may have a residence permit or administrative residence in a State and not be considered a tax resident in that State.