EB 5 Visa requirement common questions:
Q: "I haven't paid taxes, individual or business, because my country of residence doesn't require it or it isn't customary. Is this a problem?"
A: Catharine: We normally tell clients if they can provide income tax returns, it’s great to do so. If they can't, it's not going to make or break their petition.
We let them know that if USCIS EB5 sends a request for evidence (RFE) for copies of their income tax returns, they will need to either produce them or get a letter from an attorney in their country of residence stating the legal reason behind why they can't provide those tax returns.
I always request tax returns but I’ll still file a petition if I don't have them.
Take an overview of EB-5 visa requirements