Roche & Cie

Generalization of the principle of tax return online

31 Mar 2016

The widespread use of online tax declaration is engaged. In 2016, taxpayers whose income tax reference exceeds 40 000 will be forced to go through the Internet to report their income of 2015. This is stated in the draft budget for 2016 submitted on 30 September the Council of Ministers.

To make it easier for taxpayers, in a logic of modernization of the income tax, and to improve the treatment of their statements, including by offering them the opportunity to have their opinion more quickly and get faster return the amounts which they are entitled (returnable taxpayers excess payment), and lighten the administrative burden of tax treatment, the Government established (Art. 76 of the FA 2016) a gradual generalization of the statement line over four years, from 2016 to 2019 for taxpayers whose principal residence is equipped with Internet access.

During the transition period, the only taxpayers concerned by the widespread are those whose income tax reference (RFR) is above a certain threshold, which is gradually reduced to:

  • € 40,000 in 2016;
  • € 28,000 in 2017;
  • € 15,000 in 2018;
  • € 0 for taxation in 2019 on revenues of 2018.

a new section 1649 quater B d of the CGI is created in which it is clear that the declaration under Article 170 of the CGI, which means that on individual income, and its annexes are written electronically by taxpayers whose primary residence is equipped with internet access.

Note that taxpayers who indicate the administration will not be able to take this return electronically using other means provided in the first paragraph 1 of Article 173 of the same code, which must be indicated by decree .

The provisions of this new article apply:

  • In 2016, under the income statement of 2015, if the2014  RFR is greater than € 40,000;
  • In 2017, under the income statement of 2016, if the 2015 RFR is greater than € 28,000;
  • In 2018, under the income statement of 2017, if the 2016 RFR is greater than € 15,000.

The non-compliance with Article 1649 quater B d will result in the application of a fixed fine of € 15 per return or schedule from the second year during which a breach is found.