6 : Tax paid by electronic payment

1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation foncière des entreprises) and its additional taxes as well as the payroll tax are paid by remote payment, by the taxpayers defined in the second to tenth paragraphs of I of article 1649 quater B quater ; 2 Payment by…