- The ball of tax returns will begin: they are expected by June 4 for zone 1, June 8 for zone 2, and June 11 for zone 3.
- Some taxpayers discover on this occasion that the withholding tax, in force since January 1, 2019, does not exempt them, in certain cases, from having to pay additional sums, or conversely from receiving refunds.
- To avoid regularizations, it is advisable to update your income if it has changed, by modulating the rate of withdrawal over time.
Like every year, accounting time will ring on the tax return. Those carried out online by taxpayers are expected by June 4 for zone 1 (departments 1 to 19), June 8 for zone 2 (20 to 54), and June 11 for zone 3 (55 to 974-976). For paper declarations, it must be filed no later than Friday, June 12.
If this moment is never the most pleasant, it was, for some taxpayers, source of unpleasant surprises. On Twitter, some internet users are surprised that they are asked to pay more taxes, despite the withholding tax. Others, on the contrary, will obtain reimbursements.
Same, € 2,300 of “regul”. I don't understand where it comes from. Even without withholding tax, it was my taxes in normal times. There, I paid direct debit + € 2,300
- Elo S (@PazzapaBlog) June 1, 2020A subject that the tax authorities have anticipated. The Directorate General of Public Finances specifies that if the catch-up exceeds 300 euros, a staggering will be possible via four monthly withdrawals, from September to December.
Consequence of withholding tax
"What adds to the confusion is that taxpayers did not pay taxes in 2019 but were applied the withholding tax", decrypts Patrick Viault, in charge of tax studies at the Order of accountants. Since January 1, 2019, this system has started to apply. Its principle: pay each month the tax due for income received that same month. Thus, the levies collected since January 2019 aim to tax income in 2019, as explained on the impots.gouv.fr website.
This may explain some of the adjustments found on the prefilled declarations. The withholding tax rate applied since September 2019 - the date on which it is updated annually - is calculated based on 2018 revenues. The latter were then the only ones known to the administration, through the declarations made by taxpayers in June 2018. If the salary has increased since, the tax rate previously decided by the administration is no longer up to date. "If the income has increased, in fact, we are no longer sufficiently withdrawn," says Patrick Viault. The balances payable by certain taxpayers then reflect an increase in their income that occurred during the year. And conversely, if the standard of living has fallen, in the case of "overpaid".
A rate to modulate yourself
To avoid such regularizations, you must therefore declare yourself the evolution of your income. What the company does not have to do, despite the exchange of information it has with the tax services. “The company only applies the withholding tax rate given to it by the tax administration. And she does not tell him the amount of the salary paid until the end of the year, ”recalls Patrick Viault. It is therefore up to the individual to make the corrections online in the event of a change in situation: the administration then communicates to the company the new rate of withholding tax to apply to it. Otherwise, as we said, the update is done every year in September.
According to the DGFiP, more than 3 million “modulations” of the rate of withholding tax at source were carried out in 2019. And according to the Minister of Action and Public Accounts, Gérald Darmanin, 14.7 million tax households have already completed their tax return online.
Economy
Taxes: How to adapt the levy in the event of a drop in income?
Economy
Income tax: The start of the 2020 reporting campaign disrupted by the coronavirus
- Withholding tax
- Taxes
- Taxation
- Economy
- Income tax return