Question 12190 — income tax

Summary

Mr. Patrick Hetzel questions the Minister of Action and Public Accounts on the estimates made by the Bercy services regarding the increase in bad debts linked to the implementation of the withholding tax. Indeed, employers in general and businesses in particular are already considered as collectors of social security contributions and taxes (such as VAT). Withholding tax will extend this role by adding the “deposits” that employers will deduct in terms of taxes on the income of their employees. However, as part of the settlement of companies' liabilities (in the event of liquidation or receivership), Urssaf and the tax authorities write off often very large sums as irrecoverable debts due to the weakness of the assets remaining available. In other words, the tax authorities are obliged to put a cross over financial revenues which were nevertheless legitimately due to him. Mechanically, by extending the collection role of companies to the withholding of income tax, these unrecoverable debts will increase. Furthermore, the rate of direct collection of income tax is very good today. He therefore wishes to know what the forecasts of the Ministry of Finance are with regard to this increase in non-recovery of tax for the 2018, 2019 and 2020 budget years.

Machine translation from French. The official text remains authoritative.

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