The President of the Assembly of French Guiana shall provide the elected official receiving the financial aid, before 1 February of the year following that in which it was awarded, with a certificate stating the total amount of aid received and specifying that it is non-taxable.
The annual declaration provided for by Article 87 of the General Tax Code submitted by the territorial collectivity of French Guiana mentions, for each beneficiary, the amount of aid granted by the Assembly of French Guiana.