Deciding to cease your tax residency in Comoros is a significant step that requires careful planning and attention to detail. This guide will walk you through the process, ensuring you understand each step and can execute it efficiently. Follow these steps to successfully cease your tax residency in Comoros.
Step 1: Determine Eligibility
Before proceeding, ensure you meet the criteria for ceasing tax residency in Comoros. This typically involves proving that you no longer have a permanent home in Comoros and that your center of vital interests (such as economic and personal relations) has shifted outside the country.
Step 2: Notify the Tax Authorities
Write a formal letter to the Commissariat General des Impôts et des Douanes (CGID) notifying them of your intention to cease your tax residency. Include details such as your full name, tax identification number, and the date you intend to leave Comoros.
Step 3: Settle Outstanding Taxes
Ensure that all outstanding taxes are settled before you leave. This includes income tax, property tax, and any other applicable taxes. Obtain a clearance certificate from the CGID confirming that there are no pending tax obligations.
Step 4: Provide Proof of New Residency
Submit documentation proving your new residency status outside Comoros. This may include rental agreements, utility bills, or a residency certificate from the new country. The proof should clearly indicate your name and new address.
Step 5: Close Comoros Bank Accounts
If applicable, close any bank accounts you hold in Comoros. Notify your bank of your change in residency status and ensure all financial matters are settled.
Step 6: Deregister from Local Services
Deregister from local services such as healthcare, social security, and any other government services. Notify the respective agencies of your change in residency status and provide them with your new contact information.
Step 7: Confirm Deregistration
After completing all the steps, request a confirmation of deregistration from the CGID. This official document will serve as proof that you have successfully ceased your tax residency in Comoros.
Legal References
- Comoros Tax Code, Article 23
- Commissariat General des Impôts et des Douanes Regulations
- Comoros Civil Code, Article 45
Useful Links
