While the coronavirus epidemic continues to waver the French economy, with income cuts for many French people, the tax administration can in some cases arrange the payment of tax.

Individuals still have a few days (see box) to declare their 2019 income online or in paper version. They may not change anything to the pre-printed tax declaration they received, but some French people also wonder how get delays or a tax rebate. Especially in the context of the coronavirus epidemic and declining income. The lawyer Roland Perez explains Friday in his column on Europe 1 that these postponements are quite possible with the withholding tax.

"Pandemic or not, it is always possible for a taxpayer whose personal and family situation has changed, to request a change in the rate of levy of his tax. Generally, this request is taken into account by the tax authorities as soon as a drop in income d '' at least 10%.

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It may also happen that the taxpayer can no longer really pay the income tax which is deducted from him each month, because his charges may have increased for many reasons. In this case, the taxman can grant him a total or partial remission of his taxes. 

Obviously, the impact of the coronavirus epidemic can play an essential role in the benevolence of the taxman who, on a case-by-case basis, can reduce the monthly installments or suspend the levies according to the personal situation of the taxpayer. This will obviously have to be justified. He may even have the income tax owed due canceled. To do this, you must contact the personal tax service. "

Because of the consequences of the pandemic on their activity, can companies or the self-employed also obtain these same tax rebates or deferrals?

"Yes, they can perfectly for all direct taxes such as income taxes, property tax, company tax, payroll taxes. On the other hand, not for VAT, which remains a tax indirect.

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A form is available to companies from the corporate tax service, providing in particular the turnover which attests to the difficulties encountered. There too, a total or partial discount, or even tax deferrals, are quite possible. "

What deadlines for declaring taxes?

For tele-reporting, France is divided into three zones with three deadlines, according to the impots.gouv.fr site:

  • 1st zone: June 4, 2020 for departments n ° 01 to 19 as well as taxpayers not resident in France;
  • 2nd zone: June 8, 2020 for departments n ° 20 to 54 (including the two departments of Corsica);
  • 3rd zone: June 11, 2020 for departments 55 to 974/976.

For the paper declaration, "you must send it to this same personal tax service before June 12, 2020 at midnight", specifies the tax administration.