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
Income subject to exempt withholding by Agreement and obligation to declare
When, by virtue of the application of a Double Taxation Avoidance Agreement, income subject to withholding obtained by a non-resident is exempt from Non-Resident Income Tax, there is no obligation to file a tax return (form 210), notwithstanding the obligation of the withholder to file a negative return using form 216 and an annual summary return (form 296).