French General Tax Code
In forceThe associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are in order. To this end, they request all relevant information and documents in order to establish, each year, the concordance, consistency and plausibility between:
1° the tax results and the accounts drawn up in accordance with the charts of accounts referred to in Article 1649 quater G ;
2° Income tax returns, turnover tax returns, business value added contribution returns and, where applicable, returns of income received abroad.
The tax authorities also request all relevant information and documents in order to carry out a periodic fairness review in accordance with the procedures defined by decree in the Conseil d'Etat. This examination does not constitute the start of one of the procedures mentioned in articles L. 12 and L. 13 of the Book of Tax Procedures.
They are authorised to draw up declarations for the tax authorities on behalf of their members who are subject to a real tax regime.
The procedures for assistance and control of approved associations by the tax authorities are specified in the agreement referred to in Article 371 O of Annex II.
Associations are required to carry out concordance, consistency and plausibility checks on their members' income tax, turnover tax, business value added contribution and, where applicable, foreign income tax returns within six months of the date on which the association receives the income tax returns, a period extended to nine months for members subject to a fairness review.
Associations are required to send their members a report on the audit within two months of the end of the audit. Within the same period, a copy of this report is sent, by the association, to the business tax department to which the member concerned belongs.
The models for mission reports and the procedures for sending them to the tax departments are defined by ministerial order.
Associations are required to dematerialise and teletransmit to the tax authorities, in accordance with the procedure laid down by the tax and accounting data transfer system, the certificates they issue to their members, as well as the income tax returns, their appendices and the other documents accompanying them. They must receive a mandate from their members to transmit the information corresponding to their reporting obligations, in accordance with the procedures defined by ministerial decree.
