Chapter one: Payment of tax

1. The direct taxes, products and assimilated taxes, referred to in the present code, are payable thirty days after the date on which the assessment is levied. 2. Moving outside the jurisdiction of the department responsible for collection, unless the taxpayer has provided proof of his new address, and a voluntary or forced sale will result in the tax being payable immediately in full, as soon as the tax assessment…

When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in Article 2 of Law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of the liberal professions subject to legislative or regulatory status or whose title is protected or…

1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the conditions set by articles 1663 and 1730. 2. In the absence of an option to the contrary, this balance is deducted by the tax authorities under the conditions set out in article 1680 A. 3. Notwithstanding articles 1663…

1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the procedures set out in Article 1680 A. 2. At the taxpayer’s option, the advance payment is paid in quarters no later than 15 February, 15 May, 15 August and 15 November. The option…

A decree sets out the terms of application of articles 1663 B and 1663 C.

Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year’s income is settled, an advance payment on the amount of the tax benefits provided for in article 199 quater C, to b to e of 2 of article 199 undecies A as well as Articles 199 quindecies, 199 sexdecies, 199 sexvicies, 199 septvicies, 199 novovicies, 199 tricies, 200 and 200…