Reporting requirements are reduced for certain credits and tax cuts.
Companies must now compulsorily declare nine credits and tax cuts on a single declaration (No. 2069-RCI), instead of special declarations.
Credits and tax cuts gave rise to the filing of a single declaration are:
- Tax credit for restaurateurs masters;
- Tax credit for incentive awards;
- Tax credit for the purchase of capital of a company;
- Tax credit for competitiveness and employment;
- Tax credit for learning;
- Tax credit for leadership training;
- Tax credit for executive production costs of cinematographic or audiovisual works;
- Tax credit for executive production costs of films and audiovisual works by established businesses outside France;
- Sponsorship and tax reduction.
For others, companies are required to file special returns.
Accuracy: a listing of calculation aid is available to companies for each of these tax benefits. Sheet which need not be transmitted spontaneously to the administration but only if asked.
Subscription Date : All businesses, whether they are subject to income tax or corporation tax must file Declaration No 2069-RCI together their annual declaration of results.
Decree No 2016-395 of 31 March 2016, OJ April 2