Ordinance No. 2015-682 of June 18, 2015 on the simplification of employers' social declarations was taken on the basis of Law No. 2014-1545 of December 20, 2014 on the simplification of business life which has empowered the government to take measures to simplify reporting obligations in tax matters.
This text removes the reference to the special declaration of tax reduction and credit in the book of tax procedures, which now refers to a single declaration (Art. L. 172 G of the book of tax procedures).
The filing dates for certain annual declarations by professionals are harmonised. The deadline for filing these declarations is set for the second day following May 1 for tax credits and reductions calculated for fiscal years ending on or after December 31, 2015. This includes declarations sent for:
- income tax: traders and industrialists, farmers placed under a real tax regime and persons carrying out a non-commercial activity;
- corporation tax: if the financial year ended on December 31 or if no financial year ended during a year, the declaration of profit or loss must be filed no later than the second working day following the May 1;
- the tax on advertising broadcast by sound and television broadcasting;
- company property taxes.
The simplification also concerns the reporting obligations for the tax on precious metals, jewellery, works of art, collectibles and antiques (Art. 150VM of the General Tax Code (CGI)) and for taxes collect for the supply of the common fund for agricultural work accidents (1622 of the CGI). In practice, these declarations will have to be made on other declaration media. For example, for the tax on precious metals, the professional subject to VAT may in particular make his declaration on the appendix to the monthly or quarterly declaration of receipts for the calculation of VAT. These new provisions will apply to declarations made as of February 1, 2016.
As of January 1, 2016 , the declaration for deductions at source on salaries, remuneration, pensions, annuities, products and earnings paid to persons not domiciled in France for tax purposes must be made no later than the 15th of the month following the calendar quarter during which the payment took place (Art. 1671 A of the CGI). Similarly, for the fiscal years ending on or after December 31, 2015, the declaration for withholding tax relating to income from shares and similar income, the beneficiaries of which do not have their actual domicile or registered office in France, and to interest and bond proceeds, must be made no later than the fifteenth day of the fourth month following the end of the financial year (Art. 1673 bis of the CGI).
Equity products distributed by a company that is a member of a tax group to a company that is a member of this same group are included in the list of products that are not affected by the reporting obligation of the tax form for distributions paid. from January 1 , 2015 (Art. 242 ter of the CGI).
Finally, the value of the technical merger loss must no longer appear in the follow-up statements attached to the declarations of results for the financial years ended on or after June 20, 2015 (Art. 54 septies I of the CGI).
