Embarking on a new chapter outside Mali? Ceasing your tax residency is a crucial step to ensure a smooth transition. Follow this comprehensive guide to fulfill all the necessary legal requirements.
Step 1: Determine Eligibility
Ensure you meet the criteria for ceasing tax residency. You must prove that you will be permanently leaving Mali and will establish residency in another country. This includes providing evidence such as employment contracts, residency permits, or property leases in the new country.
Step 2: Notify Tax Authorities
Submit a written notification to the Direction Générale des Impôts (DGI), informing them of your intent to cease tax residency. This notification should include your personal details, tax identification number, and the date you plan to leave Mali. Attach supporting documents that prove your relocation.
Step 3: Settle Outstanding Taxes
Ensure all outstanding taxes are paid before your departure. This includes income tax, property tax, and any other applicable taxes. Obtain a tax clearance certificate from the DGI, which confirms that you have no pending tax liabilities.
Step 4: Close or Update Financial Accounts
Inform your financial institutions of your change in residency status. This may involve closing bank accounts in Mali or updating your information to reflect your non-resident status. Ensure all financial activities are appropriately documented.
Step 5: Deregister from Local Authorities
Deregister from local authorities, such as the local council or municipality where you reside. Provide them with your new address and ensure you are removed from any local registers. This step is crucial to avoid any future legal complications.
Step 6: Retain Proof of Non-Residency
Keep copies of all documents related to your cessation of tax residency. This includes the notification to the DGI, tax clearance certificate, and any correspondence with financial institutions and local authorities. These documents serve as proof of your non-resident status.
Legal References
- Loi N° 2016-026 du 14 juillet 2016 portant Code Général des Impôts
- Décret N°2016-0769/P-RM du 14 octobre 2016 fixant les modalités d'application du Code Général des Impôts
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