• The SGC is the Accounting Management Service: its role is to ensure that local authorities collect the taxes due to them.

  • Withdrawals are made directly from the account of individuals, after notification on the tax notice.

    The amount corresponds to the taxes and duties remaining after deduction at source.

  • There is a one-year lag between the declaration and the direct debit: income and taxes for year N are due at the end of year N + 1.

Since 2019, the withholding tax has made it possible to spread the payment of taxes over the whole year: income tax is deducted directly from the salary and appears on the payslip.

However, this often does not represent all of the taxes to be paid.

The Accounting Management Service (SGC), whose role is to keep the local authorities' accounts, then takes over.

What is the SGC Direct Debit?

The SGC levy is a tax that corresponds to the amount of taxes that has not been settled by the withholding tax.

Indeed, certain types of income cannot be deducted directly from the salary.

These are for example:

  • Movable capital

  • Capital gains on real estate or transfer of securities

  • Local taxes (housing tax, property tax, garbage collection tax)

The SGC levy applies to all categories: employees, retirees, self-employed and job seekers.

It can be presented under different labels:

  • SGC direct debit

  • SGC PRLV

  • Direct Debit Accounting Management Service

If the wording is "PRLV DGFIP", then it is a deduction made for the benefit of the General Directorate of Public Finances (DGFIP), for the payment of taxes and duties such as alimony, property income or even taxable income received abroad.

What is an SGC direct debit?

The amount deducted by the SGC corresponds to the regulation of income taxes as well as the settlement of local taxes.

Other taxes may also be affected.

The details appear on the tax notice.

In case of uncertainty or question, it is best to contact the Accounting Management Service of your locality directly.

When will I be sampled by the SGC?

Regulation by the Accounting Management Service takes place in the second half of year N+1, and corresponds to income taxes for year N, declared in year N+1. For example, the amount deducted by the SGC between September and December 2022 corresponds to income taxes and duties for 2021.

The notification informing of the amount the taxpayer must pay is sent during the last quarter of year N: in 2021 in our example.

How is the SGC payment collected?

Payment to the SGC is made by direct debit, the terms of which depend on the amount to be paid and the tax, and can also be made directly online in certain cases:

  • Balance less than or equal to €300: payment is made by a single direct debit, which is made at the end of September of year N + 1

  • Balance is greater than €300: the Tax Administration then sets up an automatic payment which consists of 4 equal direct debits at the end of the months from September to December of year N + 1

  • Monthlyization of housing tax and property taxes: payment is made in 10 monthly direct debits from January to October, and corresponds to the taxes of the year N - 1. These taxes are deducted on the 15th of the month, or the first working day after the 15th if this day falls on a weekend or is a public holiday

  • Non-monthly local taxes: direct debit on the due date of the tax calendar, or direct online payment.

    In this case, the account is debited at least 10 days after the due date indicated on the tax notice.

It is also possible to adjust the payment if necessary during the year, in the same way as is done for the withholding tax.

This adjustment can be requested for example in the case of a rental that is no longer occupied, and therefore no longer generates income.

Can we ask for deadlines?

If the property tax or housing tax for the previous year was already monthly and if there were no changes during the year, the provisional schedule for the following year is first. tax notice page.

It is also available on the private space, in the “Payments” tab.

In the event of a request for a schedule registered before June 30, the schedule will be sent the following month.

If the request was registered after this date, the provisional schedule will arrive at the end of January of the following year.

Can I dispute an SGC direct debit?

In the event of an error on the part of the tax authorities, or even an input error on the part of the individual, it is possible to make a dispute.

The complaint can be made online, by mail or directly by going to the counter of the public finance department.

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