Question 11810 — income tax

Summary

Mr. Gilbert Collard alerts the Minister of Action and Public Accounts as to the feasibility of withholding tax on January 1, 2019. Indeed, every day a new “blind spot” appears, that is to say an unforeseen difficulty which had not been dealt with during the examination of the PLFI by Parliament. Two of these difficulties, discovered too late, already pose almost insurmountable difficulties. The biggest problem worrying concerns home-based jobs paid for by service employment vouchers. In fact, no procedure for collecting income tax has been offered to employers; which pushes back the implementation of the withholding to 2020. The Government is therefore considering two solutions: either make employees pay two years of I.R. in 2020, or create a second “white year” in this sector in 2019. However, both of these solutions pose the constitutional problem of equality before taxes. The second difficulty concerns the case of VSE-SMEs which have not been able to install the withholding collection software. It is therefore proposed in such cases to entrust collection to the URSSAF; which is not absurd, provided that these organizations have time to develop the corresponding software between September and November 2018. And even in this case, it would be necessary to question each business manager to find out if he accepts or names this direct debit. In addition, it is necessary to define what a VSE is according to the number of its employees, either overall or by establishment. Finally, all these last minute modifications must be transcribed into the general tax code; which will require the vote of an amending finance law: a budget minister cannot govern alone and by circulars. To summarize, faced with too short a deadline and major difficulties, he asks the Government if it is not appropriate to postpone until later a reform implemented a little too hastily.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.