The government says the removal of the device at the source – the World

the Government provided the finance committees of the national Assembly and Senate on Thursday 1 ^st September the draft text organizing the implementation of the withholding of income tax (IR) from the 1 ^st in January 2018, to be adopted in as part of the Finance Bill for 2017. Although Michel Sapin admitted during a meeting with the press, “nothing is irreversible” , he rejected the assumption that if alternation, anyone would risk proposing to return above “when the time comes.” The Minister of Economy and Finance and replied to Nicolas Sarkozy who, in Les Echos block rejected this “simplification that will not be a” and “increases the administrative burden on businesses” . “politician simplistic” , “a kind of Pavlovian quite characteristic of the former President of the Republic” , has sharply swept Mr. Sapin.

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the reform, whose guidelines were presented to the Cabinet on August 3 ( Le Monde August 4), is well advanced. The text sent to Parliament recalls that “the tax administration will be the sole contact for taxpayers regarding their sampling rate and tax data” . However, it was important to clarify the conditions for the transition of a sampling modes as in 2017, taxpayers will perform the IR on earnings in 2016 and, in 2018, on those of the year current

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Those who have completed their tax return 2016 will receive a tax credit “modernization recovery” to cancel the amount of tax due for the year 2017. But what will it be so-called revenue “windfall “recorded in a detailed list, and any temptations to optimize the tax due in 2018 by loading the boat revenue in 2017? The tax authorities may request the taxpayer justifications on all the elements as a basis for determining the amount of the tax credit. If it appears that the 2017 revenues were undervalued, it may obtain redress and have a right of recovery for four years, instead of the usual three.

fines can range from 5% to 80% withholding

Also, collection agencies (the employer regarding employees) that do not meet their obligations is subject to penalties: fine of 10 000 euros for violation of professional secrecy, fines can range from 5% to 80% of the deductions should have been made or declared by the nature of the offense.

the text also sets a gate of the “default rate” that the tax authorities will communicate to the collector on the taxpayer option: 0% for a lower monthly levy or equal to 1361 euros to 43% in excess of 33 681 euros in France. This grid is established over twelve slices of monthly income.

Finally, the draft brings an important clarification on possible requests during the year, modulation of the monthly levy on change situation. For a modulation on the rise, the taxpayer may elect to increase freely. However, if it is to ask a modulation down, it will only be possible if the amount is lower by over 10% and 200 euros in the current one. A framed freedom.