A. One who stayed in the country for less than 183 days in a year (counted from January 1 to December 31), is not considered a resident under tax law, thus, need file income tax of the current year following prescribed tax rate:

1. One who stayed in the country for less than 183 days in a year (counted from January 1 to December 31), is not considered a resident under tax law, thus, need file income tax of the current year following prescribed tax rate:

2. While for the year 2014, AIDA stayed for more than 183 days (as did not leave the country), and no need to file income tax if her annual income is less than the chargeable tax standard (meaning lower than total tax exemption and deductible amount of the current year).

3.In 2015, AIDA terminated contract before finish date and scheduled departure on May 1, 2015 with actual stay only 121 days (less than 183 days), thus, she will need to declare and pay for income tax of the year 2015 before leaving the country.