Ordinance on the extension of deadlines and the adaptation of procedures during the health emergency
Given the containment situation caused by the health crisis relating to Covid-19, new measures have been implemented by ordinance, to know :
On the one hand, the procedures, current or future, for which the limitation period is initially scheduled for the expiry of 12/31/2020 (CIR 2016 filed in 2017 for the most standard cases) see their deadline pushed back by 30 days + the number of days (X) that the health crisis will have lasted (03/12/20 -? = X d).
On the other hand, the response times for ongoing procedures are suspended. The number of days initially remaining on 12/03/20 to respond will be carried over from the end of the confinement + 30 days, both for the taxpayer and for the administration.
These measures are thus formulated by Bercy, its comments being subject to public consultation until April 13, 2020 inclusive:
On the suspension of limitation periods:
The administration specifies that this suspension is applicable to tax audits whose prescription is acquired on 12/31/2020.
This concerns the recovery periods ending on 12/31/2020 for:
- The sexennial prescription (article L 186 of the LPF)
- The three-year prescription (articles L 169 of the LPF; L 176 of the LPF; L 180 of the LPF)
- The ten-year prescription (2th and 5th paragraphs of article L 169 of the LPF; 2th paragraph of article L 176 of the LPF; article L 181-0 A of the LPF).
The recovery period is suspended for a period starting on 12/03/2020 and ending one month after the date of cessation of the state of health emergency. This suspension only takes place for the year prescribed on 12/31/2020, regardless of the date on which the control is initiated.
Resumption deadlines expiring after 12/31/2020 are therefore not affected by this suspension measure, even in the event that the control covers several years.
The suspension of other procedural deadlines:
The administration confirms that point 2 of I of article 10 of ordinance n ° 2020-306 of March 25, 2020 applies to all the other deadlines provided for by the various procedures:
- Tax audit or research procedures;
- On-site examination of requests for reimbursement of VAT credits;
These deadlines are suspended for the duration of the state of health emergency and up to one month after the end of this state of emergency.
The time limits concerned are the time limits for action granted to both the administration and the taxpayer.
According to the same postponement rules, a final case applies to regions that are experimenting limitation of a procedure over a period of 9 months :
The deadlines provided for by article 32 of the so-called ESSOC law:
The administration affirms that point 3 of I of article 10 of ordinance n ° 2020-306 of March 25, 2020 extends the suspension to the time limits provided for in article 32 of law n ° 2018-727 of August 10. 2018 for a State at the service of a trusted society (ESSOC law), relating to experimenting with limiting the duration of administrative checks on certain companies in the Hauts-de-France and Auvergne-Rhône-Alpes regions.
The duration of these checks is therefore suspended until March 12, 2020 and until one month after the end of the state of health emergency. This time interval will therefore not be taken into account for the calculation of a cumulative duration of nine months.
The administration also specifies that "if the same establishment was the subject of several uncompleted checks at the start of the suspension period, the counting of the duration of all these checks is suspended, whether these checks are carried out by the same administration or by different administrations ”.