HomeEconomyWithout a formal notice before December 31, are you protected from any...

Without a formal notice before December 31, are you protected from any tax adjustment?

[AVIS D’EXPERT] Each year end prescribes a fiscal year which, therefore, can no longer be rectified by the tax administration. But the latter can use various communication channels to send a rectification proposal to a taxpayer before the statute of limitations expires.

Every December 31, a taxable year expires and, therefore, it can no longer be corrected by the tax administration. The most common statute of limitations for a tax year is 3 years, extendable to 6 and 10 years in certain cases.

As of December 31, 2024, the “regular” income for the year 2021 (declared in May 2002 and taxed in September 2022) and the real estate assets periodically declared on December 31, 2024 are, therefore, prescribed and not subject to rectification by the tax. January 2021 tax administration commonly called IFI 2021 (declared with 2020 income in May 2021).

If you have not received any correspondence from the tax administration, you must tacitly validate the elements declared for the year 2021. Indeed, any rectification by the tax administration for the year 2021 must reach the taxpayer before the recovery period expires, that is, before December 31, 2024.

What communication channels?

But the tax administration can use different communication channels to send a rectification proposal to a taxpayer before the statute of limitations expires.

The usual postal route by sending a certified letter with acknowledgment of receipt. If the taxpayer is absent from home and cannot receive the letter before December 31, the postman’s passing notice or “notice of notice” dated before December 31 is sufficient to interrupt the statute of limitations.

It happens that the date is omitted in this document, but the computerized means of tracking certified mail made available by Correos allow the crucial dates at the end of the year to be “tracked”. The taxpayer will be aware of the rectification when he returns from vacation at the beginning of the following year, but the limitation period will have been periodically interrupted. The same will apply if the taxpayer, absent for too long but notified by mail of the arrival of a registered letter, is unable to pick up the letter at the post office before the retention period expires.

And the dematerialized route? Increasingly, the tax administration sends correction proposals by email to the email address provided by the taxpayer. The email contains an “Escale” link, for the secure platform for exchanges between the administration and taxpayers. This link, which the taxpayer must click, allows them to download the rectification proposal, generating a “download” report through the platform and making it available to the administration.

A recent ruling by the Paris Administrative Court of Appeal of June 28, 2024 (22PA05281) validated this sending process considering that the report made it possible to obtain the initial date of the rectification proposal as well as the date on which the taxpayer became aware of it. . he. In the case presented before the Court, the taxpayer had opened the link and downloaded the rectification proposal. The Court does not rule on the case in which the taxpayer has not downloaded the rectification proposal. It is likely that at the end of the year the administration will not use this method of sending which, in the current state of the law, conditions the interruption of the statute of limitations on the taxpayer’s actions.

And sometimes it is the sheriff who goes to the taxpayer’s home and, in case of absence, leaves a notice at the town hall, which of course will interrupt the statute of limitations.

Author: Valérie Sebbag, associate lawyer at the law firm Maison Eck
Source: BFM TV

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