The administration has commented on the changes introduced by the Amending Budget Law for 2016 to the procedure for the control of computerized accounts.
Where the accounts are kept by means of computerized systems, the auditor may carry out his control by performing computer processing of the retained data, the details of which are left to the discretion of the taxpayer: either on company equipment, Or by the taxpayer himself, as indicated by the latter, either by means of copies provided by the undertaking on an electronic medium (LPF Art. L 47 A, II).
When the company keeps its accounts on a computerized basis, it must present its accounting documents to the tax authorities by providing it with a copy of the accounting records (FEC), in dematerialized form, from the start of on-site verification operations.
If the accounting verification requires the implementation of computer processing, the company can choose between the following three options:
- Either by the auditor on the company’s equipment;
- Or by the company itself on its own equipment;
- Or by the auditor, outside the premises, on copies of computer files provided by the company.
Where the undertaking carries out its own computer processing operations, it shall, at the request of the administration, provide copies of the documents, data and processing subject to inspection, within 15 days of the request.
If the company opts for the treatment to be carried out outside its premises, it must make these copies available to the administration within 15 days of the formalization of its choice.
In order for the company to make its choice, the administration must provide a letter describing the nature of the investigations desired. As such, the Council of State confirmed that this letter should contain sufficiently precise information. This was not the case in a letter which merely stated that the salaries were ‘for the control of receipts and their integration into accounts’ and that’ data relevant to processing ‘was’ Cash registers, dematerialized control tapes or corresponding database files “and” general accounting and business management “. Indeed, according to the judges, this information, too general and insufficient, did not allow the company to choose between the 3 treatment options.
Source : EFL