- Tax, levy and duty
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To be calculated
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2 - 3 hour(s)
Theoretical penalty(s) of non-compliance subject to the judge's discretion and, where applicable, to certain conditions
- 10 % of increase - 40 % of increase FineIncrease from 10% to 40% [failure to file within the prescribed time limits of a declaration or act containing an indication of the factors to be taken into account for the assessment or winding-up of the tax
Other tax procedures for ceasing business activity
Scope of application
Any commercial company or SCI, wishing to voluntarily end the life of the company and proceed with its amicable liquidation.
Description
In addition to the income tax return, certain tax formalities relating to the closure of the business must be completed within 60 days of ceasing trading (i.e. the date of approval of the final liquidation accounts drawn up by the liquidator).
These steps are as follows, depending on the case:
- if the company employs staff but is not subject to VAT, or is only partially subject to VAT, in the year in which the remuneration is paid:
- Payroll tax: annual payroll tax statement (form 2502);
- if the company's turnover exceeds €500,000 excluding VAT:
- CVAE: declaration of value added and number of employees (form 1330-SD-CVAE),
- CVAE: liquidation and adjustment declaration (form n°1329-DEF),
- if the company's turnover exceeds €5,000 excluding VAT over 12 months:
- CFE: the CFE remains payable for the full year. However, when the company receives its tax notice, it can submit a claim to the SIE (Service des Impôts des Entreprises) for a reduction in its contribution in proportion to the time spent in business.
Authority
Commercial court
Responsible(s)
Représentant légal de l'entreprise
