TAX NOTICE. The tax authorities began their campaign to send out income tax notices on Monday July 25, 2022. Who is concerned? We tell you everything.
[Mis à jour le 27 juillet 2022 à 10h34] Since July 25, 2022, the tax administration has started sending tax notices. Take a look at your particular space on the site impots.gouv.fr to see if yours is available. As a reminder, the tax notice only concerns taxpayers who have no tax catch-up, and who have opted for the tax return on line. Thanks to your identifiers, you will be able to connect and have access to your 2022 tax notice. This document is important because it allows you to find out the amount of theincome tax for which you are liable. Also, it tells you if you will have to pay an income tax balance next September. Tax notices are posted online until August 5, 2022.
The tax notice is an essential document. It comes after the reporting period, once the tax authorities have verified all the information you mentioned in your tax return. “From a tax and legal point of view, he informs the taxpayer of the recovery of theincome tax“, explains André Percheron, lawyer at TZA Avocats, to Linternaute.com. “From an administrative point of view, it makes it possible to justify the situation of a taxpayer from a bank to apply for a loan, for example, or from a lessor for a rental. Are you planning to submit a file to the CAF for a social benefit?
Would you be tempted to falsify the document to make it more to your advantage? Beware. “We must now bear in mind that it is extremely easy to verify the sincerity of a tax notice”, warns André Percheron. A website has been set up by the tax authorities: all you have to do is indicate the tax number and the reference of the notice.
The income tax reporting period generally starts in April and ends in early June. As a reminder, the deadline depended, as in previous years, on the method of declaration, or even on the department number. What about the date of receipt of the tax notice? Again, the deadlines are differentiated according to your situation. The document is sent between end of July and beginning of september. Wondering about your local tax notice? They are sent to taxpayers at the end of the summer.
Your income tax notices are available in your personal space on the impots.gouv.fr website. To do this, you must identify yourself to access your private space, then click on the “Documents” tab and on the year that interests you. Your various documents will be displayed in PDF format, and you will find your income tax notice there.
The online income tax notice is identical to the paper notice. You can view, save or print the notice of your choice. The notices generated immediately at the end of the online declaration are called “Notice of declaratory situation for income tax N-1”.
To obtain your tax notice, nothing could be simpler. Log in to your private area with your tax ID and password. The document is accessible from your “Tax Notice” dashboard [de l’année N] on income [de l’année N-1]”. You just have to click on “View PDF” to download and print it.
Do not panic. As explained above, not all taxpayers receive their tax notice by the end of July. For some, it will even have to wait until early September. “On the other hand, if at the end of December, you still cannot access your tax notice online or have not received this document, contact the taxes individuals via your secure messaging service, from your “Particular space” on impots.gouv.fr, or by telephone” we explain on the tax site.
Your income tax notices are available in your personal space on the impots.gouv.fr website. To do this, you must identify yourself to access your private space, then click on the “Documents” tab and on the year that interests you. Your various documents will be displayed in PDF format, and you will find your income tax notice there. The online income tax notice is identical to the paper notice. You can view, save or print the notice of your choice. The notices generated immediately at the end of the online declaration are called “Notice of declaratory situation for income tax N-1”.
“The tax notice must reflect as faithfully as possible what was mentioned in the tax return via the form 2042 and its appendices”, deciphers the lawyer also author LexisNexis. “You must therefore check that the amounts entered on the tax notice are the same as those you declared.“. The tax notice includes the following information:
- The total amount of income tax you owe for the tax year
- The amount of the income tax balance for which you are liable or the refund due to you by the tax authorities, after deduction of source deductions.
- The amount of your reference tax income
- The number of shares of family quotient of your tax household
- The details of the calculation of your income tax with all the income declared for the tax year and any tax advantages you benefit from (reductions, deductions and tax credits).
- The payment deadline – or even the payment schedule – or the repayment date
Do you realize a little late that you skipped declaring an item (income, credit or tax deduction, etc.)? In this case, you will have to file an amended tax return (online, the electronic declaration service opens on August 4), which will then lead to the production of a new tax notice.
But what if you have already received a first notice and the tax authorities are asking you to pay an income tax balance? To avoid any conflict with the tax administration and to expose himself to a possible sanction, the lawyer André Percheron recommends rather to pay the sum claimed by the administration, and to carry out a contentious complaint.
Please bear in mind that your claim must include several elements: the disputed amount, a summary statement of the reason(s) for the dispute and, if possible, several supporting documents, attesting to your situation. Forgetting alimony, tuition fees… Consult our dedicated file to find out about the most common errors:
Are you struggling to understand a tax rule? And if you formulated a tax ruling? Consult our dedicated article:
The non-tax notice is an income tax notice that means you are not taxable. Clearly, your situation means that you are not liable for income tax for the tax year.
Your tax returns, tax notices and supporting documents used in the context of your taxation (proof of actual costs for example) must be kept 3 years.
You hesitate between paper or digital to keep your documents? Are you wondering if the two supports have the same value? It all depends on how the document is delivered to you.
If a document is sent to you in digital format (via e-mail or as a download from a website), you can keep it in digital format.
On the other hand, if the document is sent to you in paper format (delivered by hand or sent by post), keep the original, in paper form. By scanning it, the digitized version has the value of a copy, while the original can be requested from you later.
These two documents occur at two distinct stages. The notice of declarative situation (ASDIR) comes at the end of the procedure of the declaration of income online: it means that you have indeed declared your income and lists all the declared amounts. Technically, it includes the same information as the tax notice, but it is not definitive, since it occurs before the audit by the tax authorities.
“The declarative situation notice does not have the same value, since it does not inform of the recovery”, deciphers the lawyer of the firm TZA Avocats. “It is a provisional document, it has only an indicative value. On the other hand, it makes it possible to justify its situation with social organizations”. As indicated above, the tax notice, it intervenes a posteriori, to officially signify the tax situation of the taxpayer: whether he is taxable or not.