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Is a foreign non-resident natural person subject to income tax on his deposits to his accounts in local banks?

​The income of a foreign non-resident natural person from deposits to his accounts in local banks is not taxable unless the person is engaged in a professional, commercial, or business activity. In such a case, his income from his deposits in local banks will be taxed on his other incomes. As a result, he is obligated to declare such income when filing the annual tax return to GAZT.