4a: Payment of business property tax and additional taxes

A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in accordance with Article 1680 A.

B. From January to October, each levy is equal to one-tenth of the amount of taxes assessed in respect of the previous year up to 31 December of that same year, reduced, where applicable, by the amount of the relief expected under Article 1647 B sexies.

If the taxpayer considers that the monthly deductions made have reached the amount of the taxes that will be levied, the taxpayer may request the suspension of the following deductions.

If the taxpayer considers that the amount of the taxes levied will differ from the amount that served as the basis for the deductions, the taxpayer may request the modification of the amount of the latter.

In either case, the request, which cannot be made after 30 September each year, must specify the presumed amount of the taxes and must be made to the tax authorities no later than the last day of the month preceding that of the actual levy.

If the amount of tax presumed by the taxpayer is more than 20% lower than the amount of tax levied, a surcharge of 5% is applied to the difference between half of the tax due and the deductions made between January and June. This difference and the surcharge are added to the amount of the levy which takes place in the second month following the month in which the taxes were assessed.

C. The balance of the taxes is levied in November up to the amount of one of the levies referred to in B. Any additional amount is levied in December.

However, if the taxes are levied after 31 October, the balance is paid under the conditions set by articles 1663,1731and 1731 A.

D. Monthly direct debits are stopped as soon as they have reached the amount of taxes assessed. Any overpayment that appears when the taxes are assessed shall be immediately, and at the latest by the end of the month following the determination of the overpayment, refunded to the taxpayer.

E. (Transferred under Article 1762 A).

F. A decree lays down the detailed rules for the application of this article.