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Tax Control – What are the deadlines for responding to a proposed rectification?

You have been checked and you have just received the correction proposal, please note that you have limited time to respond!

The Council of State, in its decision of December 21, 2022 (n°462224) specifies that the maximum period for contesting the rectification proposal is 60 clear days and not twice 30 clear days.

In fact, in principle, the time allowed to the taxpayer to respond to any letter from an agent of the Tax Administration is set at thirty days from receipt of this letter. The taxpayer has the option of requesting an extension of the thirty-day deadline, only within the framework of the adversarial procedure. This request can only be granted if, and only if, it is formalized before the expiry of the first 30-day period!

Consequently, the taxpayer has 30 days to respond to the rectification proposal, starting on the day after the day of receipt of the proposal and expiring on the day after the 30th day at 24 p.m., or if he does so. request within this period, 60 days counted in the same way.

Without extension

With extension

It is very important to correctly calculate the response times so that the Administration or the administrative judge does not declare your observations deemed late to be inadmissible.

What are the consequences of observations deemed late?

On the one hand, the argument does not have to be taken into account by the Tax Administration. You will have to wait for the receipt of additional tax notices (or collection notices) to be able to put forward your arguments.

This has the indirect consequence of depriving you of access to the various Tax Commissions and to your hierarchical superior, depending on the procedures implemented.

On the other hand, the burden of proof will be reversed. In the absence of an observation, the burden of proof will fall on the taxpayer at the complaint stage while it falls to the Administration in the event of presentation of observations.

If you would like to be supported by the Firm, do not hesitate to contact me.< /a>

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