Dematerialize your CIR rescript request on your professional space

Since January 16, 2025, rescript requests can be filed on the "professional space" of the taxpayers concerned.

The so-called "general" rescript allows taxpayers to ask the Administration to take a position on the assessment of a factual situation (LPF, art. L. 80 B, 1). In principle, the Administration must give its decision within 3 months.

Tax law also provides for a certain number of specific rescrits (in the form of express or tacit agreements).

In principle, requests for rescripts (whether general or specific) must be sent by the taxpayer (or his authorized representative), by any means that provides proof of receipt, to the directorate responsible for the department with which the taxpayer is required to file his tax returns, depending on the subject of the request (LPF, art. R. 80 B-12).

The Administration had already accepted that requests for general rescript could be submitted electronically (written, handwritten and signed request, scanned and attached to the e-mail sent to the Administration - it being specified that e-mails themselves cannot be assimilated to written and signed requests).

It has now taken things a step further by announcing, via a press release published on its website impots.gouv.frthat since January 16, 2025, taxpayers have been able to make general or specific rescript requests from their "professional space" (creation of a specific "rescript request" section).

Rescrits research tax credit (CIR) are affected by this new feature You can now submit your tax ruling request for the CIR online in your professional space.