Beware of latecomers. This Monday, May 22, at 23:59 p.m., the French making their tax return on paper must have finalized their 2022 tax return, under penalty of receiving a penalty.
For heads in the air who forget to declare their taxes on time, the tax will be increased by 10% if the tax return is completed in the absence of formal notice. The penalty will be 20% within 30 days of the formal notice and 40% if the declaration has not been filed within 30 days of receipt of the formal notice.
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Even if you are late with your return, you still have several options to escape these penalties, provided that your request is justified or that the tax authorities are lenient. "There are two scenarios. Either you are in good faith, because of an oversight, an error, an illness ... and the tax authorities will be conciliatory, either you are in bad faith and the failure to declare can then cost you dearly, "said Virginie Roitman, president of the Order of Chartered Accountants Paris-Île-de-France, to the Parisian last month.
It is possible to make a request for a free remission to the tax authorities, which will carefully examine it after analyzing the applicant's personal situation. The website of the Ministry of Economy and Finance specifies that the following elements are likely to be favorable for the admissibility of your application:
- a shift in the tax payment period
- unpredictable loss of income (unemployment)
- exceptional circumstances (death of spouse, separation, disability) or circumstances that have caused abnormally high expenses (illness)
- a disproportion between the size of the tax debt and the level of income (accumulation of arrears or reminders following an audit).
Tax history reviewed
The ministry states, however, that these grounds "do not in themselves constitute sufficient criteria to benefit from a free remission." Several elements and particularities of the file are examined, as well as the applicant's possible tax history in terms of declaration and payment. Any type of reason, whether personal or technical, can be advanced by the taxpayer.
This request can be addressed to the Tax Office (SIP) of your place of residence or to the secure messaging system in their particular space onimpots.gouv.fr. If the administration has not replied within the two-month period, your application is considered rejected. This period may exceptionally be extended to four months if the complexity of the request justifies it.
As a reminder, people living in departments 01 (Ain) to 19 (Corrèze) and French people abroad, the deadline is Thursday, May 25 at 23:59. For taxpayers living in departments 20 (Corsica) to 54 (Meurthe-et-Moselle), it is established on Thursday, June 1 at 23:59 p.m. For zone 3, from departments 55 (Meuse) to 976 (Reunion), the deadline is Thursday, June 8 at 23:59 p.m.
