What happens now

[Benjamin]

This is probably already covered but I've just spent half an hour looking and haven't come up with anything.

Can anyone tell me what is the chronological sequence of events following the submission of tax forms and when these events might be ( assessment, payment etc ).

Benjamin

[Ron Avery]

Benjamin

A lot depends on if this is your first year or not, but for everybody the next thing is you get an advice of tax to pay, Avis d'Impot.  This comes out after the closing date for declarations which for on line tax declarations is at the end of June.  As the timetable has changed this year I cannot tell you when to expect it but it was July last year.  The tax bill usually has to be paid in full by the end of September in the first year.

For future years, you would already have been paying amounts of tax based on last year's tax assessment and by now you would have made two payments, in February and May, if you are doing the three payments method,  or a number if you have elected to pay monthly.  These payments are "on account" for the 2005 tax bill.  What then happens is that your third payment or subsequent monthly payments are adjusted so that you pay the right amount for 2005 as advised on the tax advice.

Fot future years you can declare on line and set up a direct debit or standing order, for doing this you get a 20€ deduction in your bill.  You should keep your tax advice anyway, but that is also the document CPAM will want to see when assessing, if it applicable, the amount you have to pay for health care. 

[Benjamin]

Many thanks Ron.

Benjamin