Tax Rescript

Verified 25 March 2024 - Directorate for Legal and Administrative Information (Prime Minister)

A tax text does not seem clear to you or do you not see how to apply it to your situation? You can query the administration. His answer gives you his interpretation of the tax texts in the light of your situation. This tax rescript is a guarantee of security. He hires the tax services. We'll tell you what you need to know.

You can query the administration on any of the following questions:

  • Interpretation of a tax text
  • Assessment of your situation with regard to a tax text

Your question may relate to all taxes, duties and taxes provided for in the General Tax Code.

The answer to your request is a tax prescribed.

The following topics are in particular concerned:

  • Income tax
  • Local taxes
  • Gift/inheritance tax

For example, you can ask if your situation allows you to benefit from a tax reduction.

Please note

If your question does not raise a problem for tax services, it is a request for information, not a prescription.

Before you ask the administration, you can check whether they have already answered a question about the situation.

You need to do a search in the Bofip (Official Fiscal Bulletin) - Taxes.

The prescriptions are included (anonymously).

This may allow you to find the answer to your question, if it has already been asked by another taxpayer.

Warning  

If you find your answer, you can apply the published solution. provided that you strictly comply with it.

Deadline to be respected

You have to apply before the deadline for filing your return.

In the absence of a reporting obligation, you must apply for a prescription within one of the following deadlines:

  • Before the date of payment of the tax concerned
  • Before the operation you plan to perform

Content of the application

Your request must be written and contain the following information :

  • Name (or business name for a company)
  • Address, phone number, email address
  • Presentation of your situation (accurate, complete and sincere)
  • The tax text concerned and your analysis of it (where possible)

You can use the prescriptive model proposed on the tax website:

Prescription Request Template

Addressee and filing of the application

You must send your request by any means that provides proof of receipt.

Répondez aux questions successives et les réponses s’afficheront automatiquement

By mail

You must send your request by mail RAR: titleContent.

You must address your request to the department of public finance where you file your tax returns.

The request may also be sent to the central services of the General Directorate of Public Finance.

On the Internet

You can send your request via the secure messaging of your personal space on the internet.

Attach your handwritten request to your message and scanned.

Taxes: access your Special Space

Time limit for the tax authorities to reply

The administration will respond to you within 3 months maximum from the receipt of your request.

In the case of an incomplete application, the time limit shall run from the receipt of the requested supplements.

In case of disagreement with the tax administration’s response, you can request a second examination of your request.

You must make the same application than the one originally sent, without adding any new items.

Please note

If you want to submit a new item, you can submit a new prescription request.

You must address your request by the same means and to the same consignee than your 1re asks:

Répondez aux questions successives et les réponses s’afficheront automatiquement

By mail

You must send your request by mail RAR: titleContent.

You must address your request to the department of public finance where you file your tax returns.

The request may also be sent to the central services of the General Directorate of Public Finance.

On the Internet

You can send your request via the secure messaging of your personal space on the internet.

Attach your handwritten request to your message and scanned.

Taxes: access your Special Space

You must submit your request in a maximum period of 2 months after receiving the administration's response to your 1re request.

Your request will be reviewed by a group of representatives from the tax administration.

You can ask to be heard.

Tax administration responds to you within 3 months upon receipt of your request for a second review.

Warning  

If you decide not to apply the advice of the administration, you run the risk of a tax adjustment in the event of an audit.

Rescribe it commits the administration on the assessment of your situation.

Conditions to be met

The tax order commits the administration not to question your tax situation if you respect the 3 conditions following:

  • You are following the position or indications provided by the administration
  • You're acting in good faith
  • Your situation is the same as the one on which the administration has taken a position

End of warranty

Warranty ends within 3 cases following:

  • Your situation is no longer the same as the one you submitted in your application
  • The legislation applicable to your situation has evolved
  • The administration changes its assessment of the situation you presented to it

FYI  

If the administration changes its position, its new assessment applies from the day you are informed of the change, and only for the future.

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