Section III: Taxpayer returns

1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses and the other elements necessary for calculating income tax, including in particular those used to determine the ceiling on tax benefits provided for in article 200-0 A, and the levy provided for in article 204 A….

Sont assujetties à la déclaration prévue au 1 de l’article 170, quel que soit le montant de leur revenu: 1° Les personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l’article L. 421-2 du code des impositions sur les biens et services destiné exclusivement au transport des personnes ou un yacht ou bateau de plaisance ou un ou plusieurs chevaux de course; 2° Les…

I. – A taxpayer subject to the obligation to file an annual tax return under the conditions provided for in 1 of article 170 and who claims the benefit of deductions from overall income, tax reductions or credits, the list of which is set by decree in the Conseil d’Etat, may hand over the supporting documents for the corresponding expenses to a person exercising the mission of trusted third party….

A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended in accordance with the procedures provided for in the same first paragraph, the administration has made available a specific document containing the information referred to in article 170 of which it is…

1° With a view to controlling the profits used as a basis for income tax, taxpayers making industrial, commercial or craft profits, non-commercial or similar profits or agricultural profits subject to the real profit system must, in addition, send the administration the declarations and information provided for in Articles 53 A, 97 or Article 38 sexdecies Q of Annex III to this code. 2° (Repealed). 3° The declarations referred to…

A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their properties or grant the use thereof to their partners (1). The foregoing provisions do not apply to co-ownership property companies referred to in article 1655 ter. (1) Annex III, art. 46 B to 46 D.

1. The content and presentation of the declarations are specified by a decree. The names and addresses of the beneficiaries of arrears whose deduction the taxpayer claims must be compulsorily declared with an indication of the sums paid to each of the interested parties. 2. The declarations provided for in article 170 shall mention separately the amount of income, of whatever nature, received directly or indirectly, on the one hand,…

In order for their family dependents to be taken into account, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children and dependents. Declarations are valid as long as their indications have not ceased to be accurate; otherwise, they must be renewed.

The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.