Nerezidentii/Non-Residents – Juridical person: *juridical person, based outside the countrys borders which are not registerd and/or authorised, to conduct actions in Romania; *embassys, consulates or other representatives of other countries in Romania, and international organisations or representatives of such organisations that function in Romania; *branches, agenties and officies of Romanian juridical persons which conduct activities and are registered in a foreign country as a juridical person; Natural person: *natural persons, soreign citizens, which work in embassies, consulates and representatives of other countries in Romania or work in international organisations or representatives of those that function in Romania; *natural persons, foreign citizens, as well as persons with lack of citizenship, domiciled abroad; *natural persons, Romanian citizens domicilied abroad.