Are you a digital nomad, expat, or location-independent worker looking to make Mali your new base? Navigating the process of obtaining tax residency in Mali can be straightforward if you follow the right steps. Below is a detailed guide to help you through the process.
Step 1: Obtain a Long-Term Visa
Before you can apply for tax residency, you must first secure a long-term visa that allows you to stay in Mali for an extended period. This typically involves submitting an application to the Malian embassy or consulate in your home country. Required documents may include a valid passport, proof of financial stability, and a letter stating the purpose of your stay.
Step 2: Register with Local Authorities
Upon arrival in Mali, you need to register with the local authorities. This involves going to the local police station or the relevant municipal office to declare your presence in the country. You will need to present your passport, visa, and possibly a lease agreement or proof of residence.
Step 3: Obtain a Residence Permit
Next, you must apply for a residence permit. This is done at the Directorate of Territorial Surveillance (DST) or the relevant immigration office. You will need to submit several documents, including your long-term visa, passport, proof of residence, and possibly a medical certificate. The residence permit is usually valid for one year and can be renewed.
Step 4: Establish a Local Bank Account
Opening a local bank account is essential for managing your finances while in Mali. Most banks will require your residence permit, passport, and proof of address to open an account. Having a local bank account will also be beneficial for proving your financial ties to the country.
Step 5: Register for a Tax Identification Number (TIN)
To become a tax resident, you need to register for a Tax Identification Number (TIN) with the Malian tax authorities. This involves filling out an application form and providing your residence permit, passport, and possibly proof of income. The TIN is crucial for any tax-related matters in Mali.
Step 6: Demonstrate Physical Presence
To qualify for tax residency in Mali, you typically need to demonstrate physical presence in the country for at least 183 days in a calendar year. Keep records of your entry and exit dates, and ensure you meet this requirement to avoid any complications.
Step 7: Submit a Tax Residency Application
Finally, submit an application for tax residency to the Malian tax authorities. This will involve providing your TIN, residence permit, proof of physical presence, and any other required documentation. Once approved, you will be recognized as a tax resident of Mali.
Legal References
- Loi N°2019-084 du 30 décembre 2019 portant Code Général des Impôts
- Décret N°2020-0145/P-RM du 21 février 2020 fixant les modalités d'application de la loi portant Code Général des Impôts
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