He wants a Cyprus tax residency confirmation as he is from France/Spain/etc. that wants to see it.
As a french citizen, you dont need to update every year / send yearly tax certificate every year... Only tax declaration if you have some income related to France.
If you are not french resident anymore (as citizen), you just have to :
- Notice the tax office when you move/moved with the new address abroad
- BETTER to register at the consulate/embassy where you live, then you get the certificate paper of the 'French nationals abroad' (not mandatory but still better to have it).
- Of course DONT spend 6 months+ per year in France or in France the most of the time (compare to any other country).
- If you have wife/kids, they cannot stay living there.
- STOP your national health security
- DON'T get income/Business from France, higher than what you can get in any another country. (if you have a retired pension, it doesnt count on it).
With that you should be fine, but no need to update or give anything in France every year if you don't live there anymore (and they already know it).