Obtain payment terms from the Commission of Heads of Financial Services (CCSF)

Verified 27 November 2024 - Directorate for Legal and Administrative Information (Prime Minister)

In case of difficulties in settling a tax or social debt, a company has the possibility to contact the Departmental Commission of Heads of Financial Services (CCSF). It is a one-stop shop for companies to request payment periods for their tax and social security debts. The process is confidential.

The Departmental Commission of Heads of Financial Services (CCSF) may be referred to it by a company (business individual business or person) who carries out a commercial, craft, liberal or agricultural activity.

It can also be entered by one of its members or by a public accountant as part of its detection-prevention mission.

The company wishing to use the CCSF must be up-to-date in the payment of the wage share of contributions and social contributions. It must also be up to date in the filing of its tax and social security returns.

The company may request payment periods directly to the Urssaf and the tax administration (individual business or business) where it has difficulties in paying its tax and social security debts. Entering the CCSF allows to combine the 2 requests for payment deadlines into one.

In addition, the referral to the Commission is free and confidential. There is no publication in the commercial court.

The rules for entering the RSCC vary depending on the size of the company that wishes to enter it: very small company (TPE)or other cases:

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Very small company

A company wishing to refer a matter to the Departmental Commission of Heads of Financial Services must draw up a referral file.

It must complete the file next:

File for referral of the CCSF by the VSEs

It must include with its application subsequent documents :

  • Proof of financial difficulties drawn up by the company's public accountant
  • Urssaf certificate justifying the payment of the salary shares or a certificate on the honor of the company in which it indicates that it is not late in paying the salary shares
  • Last balance sheet closed and amount of revenue excluding tax realized since 1er January of the current year
  • Company's current cash flow statement

The file must be sent to the permanent secretary of the Commission of Chief Financial Officers of the department in which the company is located:

Other companies

The company wishing to refer the matter to the committee must set up a referral file. The folder varies depending on the size of the company.

He must attach to his application the subsequent documents :

  • Accurate statement of tax and social debts: principal debt, penalties, prosecution costs)
  • Item Status of assets of the company with the charges resulting therefrom: real estate, business...
  • Forecast cash flow plan and business plan over the duration of the requested settlement plan
  • Record of lawsuits and security taken from public accountants
  • Company Proposals for a Settlement Plan

The file must be sent to the permanent secretary of the Commission of Chief Financial Officers of the department in which the company is located:

The CCSF reviews applications with the public accountant or public debt collection agency concerned to decide whether to establish a installment payment plan.

This plan may involve one or more debts company. It shall be adopted if the decision is taken at unanimity of members of the Commission.

The Commission shall notify the company of its decision in writing.

She has 2 months upon receipt of the file to give its answer to the company. If no reply is received, the request for payment periods shall be rejected.

FYI  

Agreement of the settlement plan shall result in stay of proceedings public creditors. In other words, the tax administration and the Urssaf can no longer demand the immediate payment of the company's tax or social security claims.

Once the tax and social debts installment payment plan has been granted, the company must make a monthly payment to the Directorate-General for Public Finance. The latter is then responsible for distributing the money among the various creditors (DGFIP: titleContent, Urssaf...).

When the RSCC grants a settlement plan, the company must meet certain obligations to continue to benefit from it.

The company must meet the following conditions:

  • She must meet deadlines payments that have been set out in the settlement plan.
  • She must not commit an offense fiscal, social security or customs rules.
  • It must not reduce security that it gave to its creditors.
  • It must not have any collective proceedingsopen against him.

In the event of non-compliance with any of these conditions, the CCSF terminates settlement plan.

FYI  

In the event of a summons for recovery or liquidation by a creditor, the chairman of the commission must be informed beforehand. He may request the suspension of the summons in a 15-day period renewable once.

As soon as the public accountant or the body responsible for recovery establishes that one of these conditions is no longer met or that the company is in another situation which may jeopardize settlement plan, it shall inform the commission thereof.

The committee shall meet and decide on the unanimous resolution of the plan. This resolution is notified in writing to the company.

When the settlement plan is finalized, the lawsuits resume.

Who can help me?

The public service accompanying companies

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