Question 9523 — income tax

Summary

The success of the implementation of withholding tax was based on the professionalism of accountants and the high quality of the advice they provide to companies. Accountants, essential relays for the implementation of withholding tax, have been involved in the preparation of this project for several years. The DGFiP was thus able to count on the unfailing mobilization of this profession and participated in dozens of meetings of accountants throughout France. The quality of this cooperation with the DGFiP since the start of the work is recognized. However, the success of the reform also requires the mobilization of businesses and greater clarity of the burden that it will represent for them. The audit conducted by the General Inspectorate of Finance in 2017 provided reassuring elements on this point and the one-year postponement of the reform made it possible to further improve the system. If companies must therefore be reassured about the cost generated for them by the withholding tax, it is however in no way the government's intention to call into question the legitimacy of the remuneration for the work of accountants alongside their clients. In addition, companies that do not use the services of an accountant and not using the nominative social declaration (DSN), which is the declarative vector allowing the fulfillment of obligations relating to withholding tax, can use a free system, the Corporate Service Employment Title or TESE, which consists of simplifying the social formalities of companies linked to the employment of employees. Based on the employer's declaration, the TESE national center establishes the formalities and declarations for which the DSN replaces itself and therefore manages the withholding tax. It thus makes it possible to calculate the amount of income tax which is deducted at source for the employees concerned by applying the rate transmitted by the tax administration.

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