The Right Avenues for the Proper Tax Calculations


Following the dispute formulated in your response to rectification proposal n ° 2120-SD, the inspector or the controller of public finances lets you know that he maintains all or part of his adjustments. This letter is even more important. Indeed, it acts the end of your tax audit, called “on documents “, by presenting you in a way the “note to pay” corresponding to the tax reminders charged to you.

What to do following the tax response?

  • This last procedural act (entitled “response to the taxpayer’s observations” n ° 3926-SD) must be carefully analyzed.
  • Each situation is by definition specific. But ultimately, control always ends in two ways.

Let’s get rid of the idyllic case right away (i.e. a maximum of 15% of cases on average):

The tax administration informs you that it completely abandons the corrections initially envisaged because you have produced the explanations and justifications, attesting to the accuracy of your declared income, the deductions made, etc.

And let’s take a look at the most frequent case (i.e. at least 85% of cases on average):

The tax representative maintains the adjustments because he considers that you have not provided sufficient material evidence. He also makes accurate calculations with the help of the taxfyle’s tax calculator.

The rectifications maintained relate to indisputable negligence committed in your declarations

As the dream is not relevant in this area, then there is nothing to do except to organize yourself in terms of your cash flow. Because the recovery of the additional taxes relating to the increases then takes place within periods varying from 6 to 7 weeks to 3 or 4 months at most (depending in particular whether it concerns VAT and corporation tax or income tax and social security contributions).

  • And there is no need to hang on to the impersonal “hypocrite” phrase included at the. Indeed, if you are invited to submit observations relating to the tax sanctions applied to tax reminders, the tax administration is not obliged to follow up. At best, the controller or inspector will politely tell you that he cannot change his mind.
  • The small room for maneuver that remains at your disposal lies in the possibility of obtaining a free discount of part of the penalties by transactional means.
  • But in return, you will be required to undertake to waive all legal remedies and to settle the tax debt remaining at your expense within relatively very short deadlines and strictly supervised by the locally competent collection service.

The tax representative maintains a position that you believe is totally unfair

In this case, in application of the provisions of Article L. 54 C of the Book of Tax Procedures (resulting from Law No. 2018-727 of August 10, 2018), you have the option of requesting an interview with your supervisor. In order to make your voice heard, provided that the incriminated adjustments have been notified according to the adversarial procedure.


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