This Decision implements Cabinet Decision No. 85 of 2022, detailing criteria for a natural person's tax residency. It defines “usual or primary place of residence” and “centre of financial and personal interests.” The Decision clarifies the day-counting method for the 183-day and 90-day physical presence tests, where all days or parts of a day of physical presence are included. It also defines Permanent Place of Residence" and "Employment," and introduces "exceptional circumstances" which may allow days of presence to be disregarded. The rules are effective from 1 March 2023, providing a comprehensive framework.