Given the limitation periods, companies wishing to contest certain taxes must submit a complaint to the tax authorities no later than December 31, 2021.
If an error is made in the basis of assessment or the calculation of your company’s tax liability, or if you have failed to claim a tax benefit, such as a tax reduction, in your tax return, you can obtain a tax rebate for the corresponding share of the tax by filing a claim with the tax authorities.
After 31 December, however, this action is time-barred for certain taxes. Thus, you have until the end of 2021 to contest the taxes of 2019 (VAT, income tax, etc.) and/or the local taxes of 2020 (see table below). You should therefore check that you do not have any complaints to make before this date.
Tax’s prescription after December 31, 2021:
– Profit tax, VAT for 2019
– CFE, CVAE, property tax of 2020
Note: a company that is subject to a tax adjustment procedure has a special deadline for contesting expiring on December 31 of the third year following the year of notification of the adjustment proposal. You can therefore still contest the notification of a rectification proposal received in 2018.
You can therefore still challenge the notification of a rectification proposal received in 2018. Even if no legal obligation imposes it, it is recommended to send your complaint by registered letter with acknowledgment of receipt so that you can prove the date of its sending and therefore the respect of the deadline.
Don’t forget: a tax claim must contain a certain amount of information (identification of the company, disputed taxation, reason for the request…).
