Section II: Taxable income

The administration may request from the interested parties any information likely to justify the accuracy of the figures declared and, in particular, any information enabling the size of the customer base to be assessed. It may demand to see the journal book and the document provided for in Article 99 and any supporting documents. If the information and supporting documents provided are deemed to be insufficient, the tax authorities determine…

Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income and expenditure. The ledger kept by taxpayers who are not members of an approved management association includes, regardless of the profession practised, the identity declared by the client as well as the amount, date and form of payment…

Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancillary activity or from another source, they are subject to the provisions of article 95. They must, at the request of the administration, produce their books, registers, receipts, expenditure or accounting documents in support of the statements in their declaration….

I – Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be determined by subtracting, from the average revenue for the year of taxation and the two previous years, the average expenditure for these same years. Taxpayers who adopt this method of assessment for any year are obligatorily subject to…