How do I submit a tax objection?

How do I submit an objection to a tax notice?

First of all, and perhaps the most important thing: within what period are you entitled to submit a valid objection to your tax?

This period has in fact changed several times over the past few years: at the moment, it is six months as of the third working day following the dispatch date given on the first page of your notice of assessment (= the details of the calculation of your tax produced by the tax authorities).

We always stress the importance of giving reasons: the tax code stipulates that an objection must be “justified”. There’s no getting away from it: taxation is also and above all a question of law!! To back up your position as regards the tax authorities more effectively, it is essential that you base your arguments on one or more specific articles in the tax code (C.I.R. 92), concordant and if possible recent precedents (do not forget to clearly state the reference of the precedents you are applying as well as a precise reference to the legal publication), or even administrative circulars if they are in your favour. If the tax authorities have changed their minds several times in the tax dispute between you (initial taxation, adjustment, tax reduction then re-taxation), do not hesitate to invoke the principle of legal security in your favour.

Where should you send an objection? Beware: do not make the common error of sending your objection to your usual tax office. It has to be sent to the attention of the Regional Director for your area: the address to be used is given on the back of the first page of your notice of assessment.

Do you have to include annexes or other supporting documents? Except in very simple cases, it is indeed essential to base your arguments and your challenge on a reasoning backed up by probative documents.

Do you have to call upon a tax expert (tax consultant) to submit this objection? No, this is not obligatory. And if you have some legal knowledge, it may not be essential. It must be acknowledged however – we know from experience – that in two identical situations, an objection produced by a firm of tax consultants is statistically more likely to result in a favourable outcome. A good tax adviser will also detect any procedural errors committed by the tax authorities more easily – it’s quite common, in fact – errors that you will be able to invoke to request the annulment of the disputed contribution.

Are there any legal requirements for dispatch? Yes, your objection must be dated, signed and sent by recorded delivery to the Regional Director for your area (we always advise recorded delivery with acknowledgement of receipt).