Companies subject to corporation tax (IS) are required, at the end of each accounting year, to declare the amount of their taxable profit and to pay the tax due by sending a statement of corporate tax balance.
Corporate tax declarations
At the end of each accounting year, companies subject to corporate tax declare the amount of their taxable income to the tax authorities by means of the declaration of results n ° 2065 (printed out of the tax package). The declaration must be sent by electronic sending, in EDI-TDFC mode or in EFI mode. If yoru want to check it yourself, make use of the taxfyle’s tax calculator there.
For the years ended December 31, reporting results No. 2065 must be filed no later than 2nd business day after the 1st May of the following year. In the event of closure on another date, the deposit must be made within 3 months of the end of the financial year.
The IS balance statement n ° 2572
Then, the corporation tax payable is declared by means of the IS balance sheet n ° 2572. The IS balance statement must be sent no later than the 15th of the 4th month of the year end. For companies closing on December 31, the filing deadline is May 15 of the following year.
The deposit must be made by electronic sending and the amount due must be remotely regulated.
How to upload declaration n ° 2065 and the balance statement?
The site allows companies to send tax returns electronically and to pay taxes electronically. Most accounting applications also have a module to do this. Otherwise, your accountant can send your declarations electronically and set up online payment.
Payment of corporation tax
The corporation tax or tax balance due for an accounting year is paid at the same time as the sending of the corporate tax balance statement.
Companies pay IS installments throughout the year (4 installments payable no later than March 15, June 15, September 15 and December 15 of each year) when the benchmark tax for the year previous exceeds 3,000 euros.
The balance to be paid is therefore equal:
- The total amount of corporate tax calculated if no deposit has been paid,
- Or the total amount after deduction of deposits already paid in other cases.
And before or after this appeal, you can decide to bring the dispute before the Departmental Commission for Direct Taxes and Turnover Taxes if the corrections fall within its competence (on condition that you make the request imperatively within the deadline. of 30 days, from the day of receipt of the “response to the taxpayer’s observations”).
If ever you have still not managed to obtain the slightest tangible result, there is fortunately still the possibility of filing a contentious claim in due form, upon receipt of the tax notices (for the tax on income and social security contributions) or the assessment notice or AMR (in matters of VAT corporate tax) resulting from the adjustments maintained.