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The geographical scope of the french personal income tax consists of the mainland France, Corsica, overseas departments (which includes the islands of Saint-Barthelemy and Saint-Martin), Guadeloupe, Réunion and Martinique, but not the overseas territories nor the terrirorial collectivity of Saint-Pierre-et-Miquelon. |
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The income tax return has usually to be sent to the tax administration before the end of May. When Internet is used, filing deadline depends on the place of residence. Taxpayers are informed of their net income tax liability several months after filing their income tax return by means of a notice of assessment sent to their domicile, which also states the payment date. Tax is generally paid in two estimated advance tax payments, before February 15th and May 15th, equal to the third of the prior tax liabilite. The balance is collected generally around September 15th. Taxpayers may opt for monthly instalments : payment is made by monthly direct debit of one-tenth of the previous year's tax bill between January and October, the balance being paid in the last two months. |
As a general rule, by means of entry in a tax roll. In that case, the personal income tax is collected by the Public finances general directorate (“direction générale des finances publiques”). |
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