Individual business Any person (including a microcompany) who encounters ad hoc and unpredictable difficulties not allowing it to meet its tax obligations to pay (partially or fully) may ask the tax administration to stagger the payment of its debts. In other words, to provide it with a payment schedule for its tax debts.

It must, however, be current reporting tax obligations.

Payment periods may be requested for tax debts that have not been settled before the payment deadline (principal debt and penalties).

However, not all tax debts can benefit from payment delays. Examples include the following tax liabilities:

• Withholding tax
• Income tax (IR) and company property tax (CFE) installments
• Interest on late collection
• When the debt is a mandatory prerequisite step for the completion of a formality, it may not be the subject of a payment period. Thus, the payment of registration fees (transfer fees) cannot be subject to a payment deadline.

The request must be made by the individual contractor to the company Tax Service (SIE)on which it depends:

The request can be made in writing or orally during an interview. However, the documents justifying the financial difficulties of the company and indicate in detail the circumstances in which she found herself in difficulties.

It is best to propose guarantees to ensure the payment of tax debts at the time of the request for a time limit for payment. If the contractor cannot provide security, the application is less likely to be accepted by the public accountant.

Obtaining a payment term is a exceptional event. The public accountant who receives the request for a payment period will make a different decision depending on whether the company has or does not have a claim on the State .

Once the public accountant has accepted the request for a payment period, it considers the company's proposal: it either accepts it or makes a counter-proposal.

The company must then state its commitment in writing. One form containing the key settlement plan information is handed over to the head of company. It contains in particular the duration of the plan (always less than 2 years), the deadlines or even the payment of a deposit. The Head of company must add the date of signature, the handwritten mention “read and approved” and his signature for to make a commitment to the proposed plan.

The form must then be countersigned by the public accountant or a staff member under his authority.

In case of late payment of a company's tax obligations, the government may to institute proceedings to obtain payment of its debts. When these debts are part of a settlement plan, the lawsuits are suspended. In other words, no forced recovery can be made as long as the company complies with its settlement plan.

A company's debts must be in the Treasury Privilege in order to be made public. It's the public accountant who is responsible for this registration. It has no impact on debt repayment. On the other hand, this debt will be publicly visible, which is an unreassuring indication of the financial situation of the company and thus hamper trade.

When the company complies with its settlement plan, this registration no longer required.

Individual business As long as the company complies with its settlement plan and is up to date with its reporting and current charges obligations, if it is bidding for a public contract, it can obtain a tax certificate annual n°3666-SD on the website impots.gouv.fr:

Certificate of fiscal regularity

The public accountant individual business who granted the settlement plan shall verify that the meets deadlines well to which it has committed itself. It also verifies that the company meets its current tax obligations (returns and payments) that are not included in the settlement plan.

The public accountant terminates the settlement plan starting on 1^er failure to comply. It's called “denunciation”. Individual business It shall inform the former of the reasons for terminating the settlement plan by registered mail with acknowledgement of receipt.

Once the settlement plan has been terminated, the suspended proceedings resume. In other words, the public accountant take action in forced recovery to obtain the settlement of the company's tax debts by using the guarantees put in place where they exist.

The denunciation also ends the exemption from Treasury privilege. So the public accountant will put the debts in the treasury privilege within 2 months after the receipt by the company of the denunciation of the settlement plan (or of the presentation of the item if there has been no withdrawal).