Following your tax audit, you will receive tax notices in terms of income tax and social security contributions and / or a collection notice (AMR) with regard to corporate tax, VAT or registration fees. Because you could not or knew how to react during the verification procedure, you consider that the tax reminders are questionable, totally or at least in part.

In application of article R X 190-1 of the Book of Tax Procedures (LPF), you have the possibility to file a contentious complaint with the Department which carried out your control.

The main principles to know about the contentious complaint

What happens after filing your litigation complaint?

• Contentious complaint
• The main principles to know about the contentious complaint

A significant delay that should be put into perspective

In order for your request to be taken into consideration, you generally have the option of making a claim until December 31 of the second year following the year in which you received the “note to pay”. But if you intend to benefit from the deferral of payment, at least up to the amount of tax reminders resulting from the contested adjustments, your complaint must in fact be sent as soon as possible, that is to say almost upon receipt of the tax notices. Here the tax return estimator is important.

The essential recommendations

To increase the chances of success, be rigorous and concise in the formulation of your argument, avoiding an unnecessarily controversial tone.

• Do not forget to attach copies of supporting documents, which were not produced in good time during the control operations, to encourage the representative of the tax administration responsible for examining your claim to take the entire necessary viewpoint in your folder.
• At the end of your letter, ask very clearly in application of article L. 277 of the LPF to defer the payment of the tax reminders in question.
• Your complaint should of course be sent by registered mail, even if it may be wise to send a copy by internet. And to ensure that it has reached the Tax Service which carried out your control, conclude your letter by politely requesting an acknowledgment of receipt because it is not sent systematically despite the obligation imposed on the tax authorities, in accordance with article R * 190-1 with 6th paragraph of the LPF.

Finally, remember to attach scrupulously to your complaint the copies of the notices relating to the charges in question.

Conclusion

In addition, although this is not at all compulsory, also consider, in order to avoid the possible initiation of proceedings, to send a copy of the letter to the territorially competent collection service, namely the Individual Tax Service. SIP or the Corporate Tax Service SIE or the PRS (specialized collection center when the sums involved are large).