Chartered accountants, lawyers and notaries can be appoint by taxpayers as “trusted third parties” to communicate the documents necessary for declaring their income to the tax authorities.
The taxpayers who request the benefit of deductions, reductions or tax credits, on their tax return, can submit supporting documentation of their files to a ” third of confidence ” from among the members of the regulate professions: experts – accountant, lawyer and notary.
After concluding a contract with his client, the professional is responsible for receiving and retaining the necessary documents for the declaration of tax , until expiry of the recovery of the tax administration period.
Trusted Tax Accountants
In the event of a request for supporting documents from the tax authorities, the professional communicates the require documents, but the taxpayer must also keep a copy of these documents in the event of a direct request from the tax services. Trusted Tax Accountants in Tarneit undertakes, for three years renewable by tacit agreement, to transmit to the tax authorities the annual income statement of his client, in paper version or in digital version. In the event of breaches, the professional’s contract may be terminate by the tax authorities, which informs the taxpayers who have entrust them with their declaration.
Tax on company vehicles: to be paid in January 2022!
Companies may be require to pay a Company Vehicle Tax (TVS) each year on the cars they use. The tax due for the year 2021 must be declare and paid next January.
Next January, companies will have to report passenger vehicles that they use from January 1 to December 31, 2021, whether or not they own them. This declaration of tax on company vehicles (TVS) must be accompany by the corresponding payment.
Note: certain vehicles are exempt from TVS, in particular electric cars.
Remember that the amount of the TVS is equal to the sum of two tariffs: – the first is a function either of the CO2 emission rate of the vehicle, depending on whether or not it falls under the new European registration system, or of its fiscal power; – the second depends on the fuel use by the vehicle and the year of its first entry into service.
The first tariff is no longer calculate according to a scale by installments for vehicles falling under the new European registration system, but according to a scale determine from the number of grams of CO2 / km emitted by the vehicle.
In practice, the Trusted Tax Accountants in Tarneit will have to be remotely declare on appendix 3310 A to the CA3 VAT return file for the month of December or the 4th quarter of 2021 by companies liable for VAT under the normal real regime as well as by companies that are not liable for VAT, that is, depending on the case, between January 15 and 24, 2022. And it must be paid electronically.
But beware, the obligation to use the tele procedure does not concern companies liable for VAT which are subject to a simplifies tax regime.
The latter must therefore, no later than January 15, 2022, declare the TVS on the paper form n ° 2855 and pay it by ordinary means of payment (cash, check, transfer or imputation of a receivable on the Treasury).
A change, mainly of name, is expect from 2022, that is to say for the payment of January 2023. Indeed, the TVS will disappear to be replace by two annual taxes, corresponding to the current two tariffs that compose it.