A change, announced discreetly, slightly changes the way you correct your tax return.
We will have to be attentive. In the middle of summer, on July 31, the tax administration announced the opening of the tax return correction service. And this, until December 31, 2024. But as Capital notes, the press release published this summer mentions a new feature that could completely change the correction expected by taxpayers. Explanations.
Not necessarily a new tax notice
It is true that this period of correction of income declaration can be useful. But this year, the service which remains open until the last day of the year, does not necessarily allow corrections by the authorities.
In certain situations, in particular where these adjustments lead to a reduction in tax or the creation or increase of a tax credit, “the administration may, if necessary, ask you for clarification and possibly refuse the requested correction.”
In other words, a correction does not necessarily imply a new tax notice, if the changes made result in a reduction in your income tax.
The administration explains
When a taxpayer issues a change to his notice, he will therefore be liable and must justify his request to the administration. A situation that Maître Nicolas Rozenbaum, a tax lawyer in Paris, testified to with our colleagues.
The latter recounts the experience of one of his clients who, after modifying her declaration, was asked to justify her request with additional information. Result: his client finds herself without a new tax notice, until her corrections are validated, or refused, by the tax authorities.
And the practice does not seem to have been announced overnight with the greatest surprise. The General Directorate of Public Finances (DGFiP) admitted to having updated its press release to announce the opening of the tax return correction service.
“Thus, the new sentence added to the press release by the tax authorities allows the tax administration to refuse a request for correction of the income tax return which would have led to a reduction in tax and to avoid having to reimburse as soon as possible a taxpayer who has paid too much tax,” explains Capital.
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