What is Tax resident?
Also known as: resident (for tax purposes)
An individual or legal entity recognized as a resident of a country for tax purposes. As a rule, a resident pays tax in that country on income earned worldwide, while a non-resident pays only on income from sources in that country. Residency criteria are set by the Tax Code and are not the same as citizenship.
Source: O'zbekiston Respublikasi Soliq kodeksi