Temporary Farmer Replacement Tax Credit (Form 12977*12)

Ministry of Finance - Cerfa n° 12977*12
Autre numéro : 2079-RTA-SD

Allows farmers to receive the tax credit on expenses incurred to replace them during their leave.

The tax credit must be set off against the profit tax payable by the company in respect of the year in which the eligible expenditure was incurred, after the compulsory levies and other tax credits.

Where the amount of tax is insufficient to charge the full amount of the tax credit, the uncharged surplus shall be returned to the company on request by means of a statement of claim.

The procedure varies depending on the type of company:

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Individual business

The company subject to IR or the business of persons shall:

  • calculate the amount of the tax credit using the calculation aid sheet No 2079-RTA
  • carry forward the amount of the tax credit on the teledeclaration of profit or loss in the "other distributions" box
  • append the form to it #2069-RCI that summarizes all tax credits and reductions for the fiscal year
  • carry forward the amount of the tax credit to supplementary income tax return n°2042 C pro

Business

The company subject to the SI shall:

  • calculate the amount of the tax credit using the calculation aid sheet No 2079-RTA
  • at the time of the annual declaration of results, attach the form in a paperless manner #2069-RCI that summarizes all tax credits and reductions for the fiscal year
  • enter the tax credit amount on the business tax balance statement #2572
  • enter the amount of the tax credit on the income statement, printed #2065 and #2058-B

FYI  

the tax credit is extended to December 31, 2022.

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Verified 08 April 2019 - Directorate for Legal and Administrative Information (Prime Minister)

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