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The tax package, sent to the tax authorities once a year, allows the calculation of tax payable by the professionals. But it is also a source of information for third parties who are interested in your business. Here is a reminder of key concepts concerning the corporate tax return.
The tax return is the tax return businesses. It includes a set of standard documents, which are updated annually to reflect legislative changes made by successive finance laws.
Which companies are required to file a tax return?
All companies have legal obligations in accounting formalism must establish an annual tax return. Specifically, whether the company is subject to income tax (IT) or corporation tax (CT). The legal form (corporation or sole proprietorship) does not enter not more into account.
Companies that close their annual accounting periods through December came in finalizing their accounting phase to submit the order for approval by the management bodies and to calculate the tax due on profits.
The tax package is a standardized documentation.
The standardization is intended to allow fair review of the accounts by the tax authorities, but also enable the comparison of corporate data by any interested person, since the tax returns are, in France, public data.
The tax return must be submitted to the tax businesses upon which your company and also be filed in the Registry of the Commercial Court, which will make public.
The IRS reviews the calculation of tax payable or the tax credit generated. The Registry is responsible for maintaining a database of official acts of the companies, including the bundle belongs to the public.
Investment banks as investors or major trading partners (clients or suppliers) will show themselves interested in statements published by your company, before concluding with it a major contract.
The paper return lived.
The time when we could see executives running to the post office to ship their Cerfa forms before the expiry of the statutory period is over. Since 2013, the disclosure of tax returns to the tax authorities must be through a paperless process. The Authority has set up a protocol for the collection of scanned data.
The tax return is the tax return businesses. It includes a set of standard documents, which are updated annually to reflect legislative changes made by successive finance laws.
Which companies are required to file a tax return?
All companies have legal obligations in accounting formalism must establish an annual tax return. Specifically, whether the company is subject to income tax (IT) or corporation tax (CT). The legal form (corporation or sole proprietorship) does not enter not more into account.
Companies that close their annual accounting periods through December came in finalizing their accounting phase to submit the order for approval by the management bodies and to calculate the tax due on profits.
The tax package is a standardized documentation.
The standardization is intended to allow fair review of the accounts by the tax authorities, but also enable the comparison of corporate data by any interested person, since the tax returns are, in France, public data.
The tax return must be submitted to the tax businesses upon which your company and also be filed in the Registry of the Commercial Court, which will make public.
The IRS reviews the calculation of tax payable or the tax credit generated. The Registry is responsible for maintaining a database of official acts of the companies, including the bundle belongs to the public.
Investment banks as investors or major trading partners (clients or suppliers) will show themselves interested in statements published by your company, before concluding with it a major contract.
The paper return lived.
The time when we could see executives running to the post office to ship their Cerfa forms before the expiry of the statutory period is over. Since 2013, the disclosure of tax returns to the tax authorities must be through a paperless process. The Authority has set up a protocol for the collection of scanned data.
