Resident means how you are taxed; basically it is the tax status of an individual or a company.
According to the income tax ordinance, an individual is resident for tax filing if he is included in any of the followings:.
1- Living in Pakistan for 183 days or more in the current tax year.
2- Living in Pakistan for 120 days or more in the current tax year and rohas been in Pakistan for 356 days and more in the last 4 years.
3- Is an employee of government, federal or provincial, who has been posted abroad in the current tax year.
An association of person (AOP) is resident for tax filing if the control and management of its affairs is situated in Pakistan in the current tax year.
A company is resident for tax filing if it is included in any of the following.
1- It is incorporated in any law applicable in Pakistan
2- The control and management of the affairs is situated in Pakistan in any time of the year in the current tax year.
3- It is a part of the federal or provincial government.
Therefore, a non-resident is exactly the opposite of a resident tax filer.