Resident person

This discussion clarifies the definition of a 'resident person' specifically within the context of income tax law. Generally, an individual is considered a resident if they spend at least 182 days in the country during the previous year. Alternatively, residency can be established if their total stay over the four preceding years is 365 days or more, and they spend at least 60 days in the relevant previous year, with certain exceptions for those working on ships or abroad for business.