永久回头签/税务局民疑问

shaopu

各位大神，想请教一下。

我妈妈是2012年十月拿的PR，第四年已经坐完半年的移民监，她现在希望明年想通过税务居民方式只来41天。

现在有两个问题，她因为还没有申请税号，但是人已经回到国内，税务局说一定要她本人来，所以我会让她过完您就过来然后申请税号。
请问税号申请完了是不是马上就可以跟税局确定前十二个月的税务局民身份呢？这个12个月的算法是从什时候开始定的呢？不知道有没有申请过有经验的可以分享一下。十分感谢

u215771

从申请之日起，往前退12个月，如果在新西兰住满183天，并且在新西兰有永久居住地，才满足税务居民要求。如果想通过税务居民来做移民监，必须向移民局递交IRD颁发的税务居民证书。

shaopu

u215771 发表于 2016-11-25 12:03
从申请之日起，往前退12个月，如果在新西兰住满183天，并且在新西兰有永久居住地，才满足税务居民要求。如 ...

感谢，我要问的就是跟税局申请税务局民那个证书

sparwong

那十二个月应该是从申请税号起算 就算你之前已经生活了几年 但一直没税号 那你也不是税务居民啊。
而且换永居要选一个 要不184天，要不41天税务居民 不能混合的。

青春cool

When am I considered a tax resident of New Zealand?

You are a tax resident in New Zealand if you:

are in New Zealand for more than 183 days in any 12-month period and haven't become a non-resident, or
have a 'permanent place of abode' in New Zealand, or
are away from New Zealand in the service of the New Zealand government.
What is the 183-day rule?

If you've been in New Zealand for more than 183 days in any 12-month period, you're considered to be a New Zealand tax resident from the first of these 183 days. The 183 days don't have to follow each other. For example, if you come to New Zealand for 10 days in April and then return for 20 days in September of the same year, it will be counted as 30 days. If you're in New Zealand for part of a day it is considered as being a whole day. This means that the day you arrive or depart are treated as "days present" in New Zealand.

If you've ever been resident in New Zealand under the 183-day rule you remain resident until you become a non-resident.

Note
Even if you maintain ties (or even a physical home) in other countries you can still be a New Zealand tax resident. As long as you have a permanent place of abode in New Zealand you'll always be a resident.
This test also overrides any rules about the number of days you're here - so even if you're out of New Zealand for more than 325 days you'll still be a tax resident if you have a permanent place of abode in New Zealand.

只要在新西兰有房产，而且呆够183天就是税务居民吗？税务居民证书要单独申请吗？还是有IRD账号就可以了？
先谢谢了。

u215771

青春cool 发表于 2016-12-26 20:50
When am I considered a tax resident of New Zealand?

You are a tax resident in New Zealand if you:

对，只要在新西兰有你名下的房产，不管你离开新西兰多久，你都是新西兰税务居民。打IRD电话，问他们申请一个税务居民证书就行了。

青春cool

u215771 发表于 2016-12-26 20:41
对，只要在新西兰有你名下的房产，不管你离开新西兰多久，你都是新西兰税务居民。打IRD电话，问他们申请 ...

谢谢您的回复，之前买房子申请过IRD号码，还要再申请一个税务居民证书吗？

u215771

青春cool 发表于 2016-12-26 22:12
谢谢您的回复，之前买房子申请过IRD号码，还要再申请一个税务居民证书吗？ ...

满足2年中，每年住满41天的要求后，填写好INZ 1006到IRD办事处去盖章就好了。

2. You have New Zealand tax residence status

You are a tax resident in New Zealand if you:

have been in New Zealand as a resident for 41 days or more in each of the two 12-month portions of the 2 years before you apply for permanent residence, and
are assessed as having tax residence status for the 2 years before you apply for permanent residence.
If you have tax residence in another country, even if it’s one that New Zealand has a double tax agreement with, you can’t use your tax residence status there to show your commitment to New Zealand.

Evidence

Either:

a statement from Inland Revenue
a completed Confirmation of Tax Resident Status endorsed by Inland Revenue.
Confirmation of Tax Resident Status (INZ 1006) PDF 237KB
Inland Revenue

青春cool

u215771 发表于 2016-12-26 21:34
满足2年中，每年住满41天的要求后，填写好INZ 1006到IRD办事处去盖章就好了。

2. You have New Zealand  ...

看来还是要老老实实的坐移民监了