Article 1635 quater P of the French General Tax Code
November 7, 2023
The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax becomes payable. The person liable for advance payments of development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax before the seventh month following the month in which the…
