Section II: Taxable income

Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided for in the article L. 133-5-6 du code de la sécurité sociale, through the body mentioned in article L. 133-5-10 of the same code or, for employers referred to in article L. 7122-22 du code du travail,…

The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, information relating to the net amount taxable for income tax on this income, determined under the conditions provided for in article 204 F, on a date set by order of the minister responsible…

The declarations referred to in Articles 87 and 87-0 A are transmitted monthly in accordance with the procedures set out in I of Article L. 133-5-3 or in Article L. 133-5-8of the Social Security Code or Article L. 7122-23 of the Labour Code. For persons not falling within the scope of I of Article L. 133-5-3 of the Social Security Code, the declarations referred to in Articles 87 and 87-0…

Any natural or legal person paying life pensions or annuities is required to declare the sums paid and to provide details of the holders of these pensions or annuities. This declaration must be filed with the tax authorities no later than 31 January of the calendar year following that in which these sums were paid.

In the event of the transfer or cessation in whole or in part of the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to the remuneration paid during the year of the transfer or cessation, within the timeframe indicated in article 201 or 202. The same applies to the statement concerning remuneration paid during the previous year…

The declarations mentioned in Articles 87, 87-0 A, 87-0 A bis, 88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.