Taxes: positive assessment for the right to error, five years after its introduction

2023-08-11 10:03:44

“Did you find an error? Forgot to declare an income or a tax reduction? Do you need to correct your statement? “All those who pay income tax have just received an email from the Directorate General of Public Finance offering them the possibility of correcting the shooting of their tax notice until December 6. This, by virtue of the application of the right to error established by law in 2018 and of which the finance committee of the National Assembly has just drawn up a first rather positive assessment.

Initiated to change the culture of the administration vis-à-vis companies or taxpayers, the law for a “State at the service of a society of trust” enshrined the right for a user in good faith to comply with his legal obligations without risking a financial penalty or being deprived of benefits when he made a mistake or committed an omission in a declaration vis-à-vis the administration.

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