Ceasing your tax residency in Senegal is a structured process that requires careful attention to legal procedures. This guide will walk you through each step to ensure you comply with the necessary requirements and avoid any potential complications.
Step 1: Notify Tax Authorities
Submit a formal notification to the Senegalese tax authorities expressing your intention to cease your tax residency. This notification should include your full name, tax identification number, and the date you intend to leave Senegal.
Step 2: Settle Outstanding Taxes
Ensure that all outstanding taxes are settled before your departure. This involves paying any pending income taxes, property taxes, and any other applicable taxes.
Step 3: De-Register from Local Institutions
De-register from local institutions such as social security, health insurance, and any other mandatory registrations. This ensures that you are no longer liable for contributions.
Step 4: Obtain a Tax Clearance Certificate
Request a tax clearance certificate from the tax authorities. This document serves as proof that you have no outstanding tax liabilities in Senegal.
Step 5: Close Bank Accounts
Close your Senegalese bank accounts or update them to reflect your new residency status. This step is crucial to ensure that your financial records are up-to-date.
Step 6: Update Personal Records
Update your personal records with relevant authorities, including your address and residency status. This ensures that your legal and tax records are accurately maintained.
Step 7: Confirm Non-Residency Status
Finally, confirm your non-residency status with the tax authorities. This may involve submitting additional documentation or forms as required by the tax office.
Legal References
- General Tax Code of Senegal, Articles 431 to 450
- Decree No. 2013-1254 on Tax Procedures
- Law No. 2012-31 on Taxation in Senegal
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