Income tax return for non-residents without a permanent establishment
Requirement to file a tax return, deadlines and tax forms for Income Tax for Non-Residents in the case of income obtained from sources other than a permanent establishment
Decrease in assets and obligation to declare
When a non-resident taxpayer sees a reduction in the value of their estate, they are not required to file a tax return. They only need to file a tax return in the event that they wish to exercise their right to claim a tax rebate withheld at source that have been made.