mostafa0020

I came to NZ initially on 04.04.2011 with a work visa and then applied for a residency visa that I got on 01.02.2013 and lived in NZ after that before traveling overseas on 25.04.2014. I still have a bank account there.

I got learnt that I have to wait for 24 months before I can apply for PR, however, this means my current residency visa will expire since I am outside NZ.

I would like to know whether I will be able to apply for permanent residency within three months after 01.02.2015 and using my IRD as a tax residence? how long it takes to process such application?

LauraNotts

Others will likely know more than I do but I'd say if you left after a year and do not return before your travel conditions expire your visa will no longer be valid. As I understand it once you obtain residency you must remain ordinarily resident I.e live and work in NZ for two years from obtaining the visa before it can become permanent. You can't in normal circumstances get a residency visa, leave for longer than the travel conditions allow you and still have a valid residency visa.

Persephone

You can apply under the condition of tax residency status and gain a PRV outside NZ as long as you apply within 3 months of your RV expiring. That is correct [it is one of the 5 conditions for gaining a PRV]. Spending >184days in each of the two years is another condition and you only need to fulfil one of the five.

But, it all depends on whether you actually are classed as tax resident in NZ. Your post reads as if by just having an IRD number then you are tax resident-it doesn't work that way.

That is something you'll have to discuss with the IRD, you cannot be tax resident just because you want to be.

MrsFychan

I agree with Persephone if you have not been paying tax ? in NZ I doubt you will be classed as a tax resident.
please see the requirements here: Requirements for a permanent resident visa

If you do not fulfil that criteria you may be able to apply to extend the travel conditions but you would still need to meet the requirements above in the future to obtain PR. but it does require you to be in the country for a set amount of time or you have been assessed by Inland Revenue as holding tax residence status for 12 months in the two years immediately before lodging your variation of travel conditions application.

Requirements for a variation of travel conditions

mostafa0020

I checked the IRD website regarding the tax redsident status as hereunder:

What is my personal tax residency (Tax residency and status)

as follows:

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, or
have an "enduring relationship" with New Zealand.

What is the 183-day rule?

If you are in New Zealand for more than 183 days in any 12-month period, you are a New Zealand tax resident from the date of your arrival here. The 183 days do not have to be consecutive and if you are in New Zealand for only part of a day, it will be counted as being a whole day.



Am I still a tax resident when I have left New Zealand?

Yes until you have been out of New Zealand for 325 days in any 12 month period and you stop having an "enduring relationship" with New Zealand.


I understand that tax resident status is acquired automatically in my case, is this true?

MrsFychan

how many days can you prove you have you spent in NZ from getting your visa ?

mostafa0020

365 in the first 12 months, and and 83 days in the second 12 months (not yet complete but i don't think i will be back any time till Feb.2015)

MrsFychan

You have been in New Zealand as a resident for a total of 184 days or more in each of the two 12-month portions of the 24 months immediately preceding your permanent resident visa application. You do not have to provide any extra evidence, other than your passport(s).

taken from Requirements for a permanent resident visa

So the 83 days won't come under that criteria.

Persephone

It all depends on whether you actually are tax resident. Do you have an enduring relationship with NZ? Are you now tax resident in another country due to time spent or other factors?
It varies depending on your individual circumstances. For instance, I have been out of NZ for nearly two years but am still tax resident, someone else might lose their tax residency after a few months.

You would need to check with the IRD as they are the ones who will have to confirm it when you apply for a PRV. Plus your tax residence status might vary between now and then.