Chapter VI: TAX PROVISIONS

The tax is declared, liquidated and paid by the taxpayer on dates determined by order of the minister responsible for the budget. The frequency of declarations and payments is at most monthly and at least annual. In the event of cessation of activity by the taxpayer, the amount due is established immediately. The tax is declared, paid and, where applicable, regularised in accordance with the procedures laid down for the…

The person liable for the tax provided for in Article L. 436-10 shall keep a summary statement of admissions of workers who are subject to it.

The tax provided for in Article L. 436-10 shall be collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these same taxes.