Question 20800 — taxes and duties

Summary

Mr. Philippe Latombe draws the attention of the Minister of Action and Public Accounts to the question of methods of payment of direct taxes and similar taxes. As of January 1, 2019, in accordance with article 1681 sexies of the general tax code, any payment exceeding 300 euros of income tax, housing tax, contribution to public broadcasting, property tax is paid by deduction made to the initiative of the Public Treasury on an account mentioned in article 1680 A. However, even today, there are many people, elderly or not, who do not have access to the internet, or sufficient mastery of computer tools to carry out such an operation. These citizens are often in the habit of using checks, particularly to pay their taxes. The check responds well to the characteristics of the means of payment defined in Article L. 311-3 of the Monetary and Financial Code. However, in accordance with article 1738 of the general tax code concerning non-compliance with electronic declaration or payment obligations, since January 1, 2016, any violation of the obligation to pay by direct debit leads to an increase in the amount due of 0.2% up to a minimum of 15 euros. In December 2018, it was announced not to apply this penalty as part of the payment of property tax. This situation has resulted in a form of incomprehension among citizens regarding this possible penalty with regard to the payment of other taxes. He therefore questions him about the decriminalization of tax payments by means of checks or at least about the harmonization of penalty procedures from the Public Treasury on all taxes. direct and similar taxes.

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.