deferment or postponement of tax due dates (except VAT)
You can ask your business tax department to defer or postpone without penalty the payment of your next direct tax installments.
To do this, send the simplified form to your Business Tax Department:
- Deferrals are granted for a period of three months without any penalty and without any justification.
- If you have already paid your March instalments, you can also request a refund from your local tax office once the tax has been deducted.
- This measure applies to the March, April and May deadlines.
- Please note that this measure does not apply to VAT.
remission of direct taxes
For the most difficult situations, you can also ask for a discount on your direct taxes (corporate tax, property tax...). You must then fill in the form and justify your request (information on the drop in turnover, on other debts to be honored, on the cash flow situation).
If you have been able to object to your bank's deductions for the month of March, you do not need to do anything.
deferral of CFE or TF in case of a monthly payment contract
If you have a monthly payment contract for the payment of the business property tax (CFE) or the property tax (TF), it is possible to suspend payments on impots.gouv.fr or by contacting the Centre prélèvement service. The remaining amount will be deducted from the balance, without penalty.
accelerated reimbursement of your tax credits (CICE, etc.)
If your company benefits from one or more tax credits that can be refunded in 2020, you can now request the refund of the balance, after deducting it from your corporate income tax, if applicable, without waiting for the filing of your income tax return ("liasse fiscale").
This system applies to all tax credits that can be refunded in 2020, such as the CICE and CIR (for the part whose refund is due this year), or those concerning certain sectors in difficulty, such as :
- Tax credit for film production expenses;
- Tax credit for audiovisual production expenses;
- The tax credit for expenses for the production of foreign films and audiovisual works;
- The tax credit for live musical or variety shows;
- The tax credit for expenses for the production of phonographic works;
- The tax credit for video game creators.
To do this, go to your professional space on impots.gouv.fr to file a tax return:
- The request for reimbursement of tax credit(form n° 2573);
- The declaration to justify the tax credit (declaration n° 2069-RCI or specific declaration, except if it has already been filed previously);
- In the absence of an income tax return, the corporate tax balance statement(form n° 2572) allowing the tax due to be settled and the refundable claim for 2020 to be established.
The corporate tax departments (SIE) are mobilized to process the refund requests of companies as quickly as possible, within a few days.
