{"id":152553,"date":"2023-10-17T16:19:42","date_gmt":"2023-10-17T14:19:42","guid":{"rendered":"https:\/\/group-gac.com\/?p=152553"},"modified":"2024-01-03T14:57:20","modified_gmt":"2024-01-03T13:57:20","slug":"astuces-cash-flow-taxes-locales","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/cash-flow-tips-local-taxes\/","title":{"rendered":"Cash-flow tips: How to correctly provision your local taxes and save on this expense?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"152553\" class=\"elementor elementor-152553\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05663ac e-con-full e-flex e-con e-parent\" data-id=\"05663ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6137087 elementor-widget elementor-widget-text-editor\" data-id=\"6137087\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Once the amount of your local taxes is known, they must be entered on the balance sheet as liabilities for year N+1. How can you secure your local taxes and anticipate related expenses?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b79249 elementor-widget elementor-widget-heading\" data-id=\"2b79249\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Are you an industrial plant?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24ca14f elementor-widget elementor-widget-text-editor\" data-id=\"24ca14f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Despite the reduction in production taxes, does your property tax seem out of step with the value of your assets?<\/li><li>Your property investments, such as fixtures and fittings, can have an upward impact on your taxes. Are you thinking of carrying out an annual review of your fixed assets liable to property tax? Have you identified the fixed assets to be retained?<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eff6c33 elementor-widget elementor-widget-text-editor\" data-id=\"eff6c33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Our expert's answer:<\/strong><\/p><p>Here are a few pertinent questions to ask yourself.<\/p><ul><li>Has your company undertaken any restructuring work in the last 3 years (relocation, extension, destruction, layout of premises)? Have you filed the appropriate declarations with the tax authorities?<\/li><li>The complexity of property tax calculations and the need to keep abreast of legal developments call for vigilance. Have you identified the fixed assets subject to property tax? Are your fixed asset listings up to date? Do you carry out regular inventories?<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a04bf8a elementor-widget elementor-widget-heading\" data-id=\"a04bf8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Are you a commercial establishment?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36c8275 elementor-widget elementor-widget-text-editor\" data-id=\"36c8275\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Does your property tax notice seem opaque? Do you know what criteria are used to calculate your tax bill?<\/li><li>You run a business and your CFE seems high? Have you checked the surface area declared by your landlord to the authorities?<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-292617e elementor-widget elementor-widget-text-editor\" data-id=\"292617e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Our expert's answer: Ask yourself the right questions!<\/strong><\/p><p>The owner filed a 6660 REV return during 2013, when the rental values for business premises were reformed.<\/p><p><strong>Focus:<\/strong><\/p><ul><li>The surface area operated may differ from the surface area owned. Any change in operator, consistency or characteristics of the premises may be obsolete since 2013. Are the premises operated solely by your entity? Are there any third-party leases? Are there any vacant premises?<\/li><li>Your activity determines the valuation category of your premises. Has the administration correctly classified your category?<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39dbb41 elementor-widget elementor-widget-heading\" data-id=\"39dbb41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A few points to bear in mind<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2b7334 elementor-widget elementor-widget-text-editor\" data-id=\"a2b7334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With regard to the scope of local taxation, we remind you that <strong>the property rental value (VLF) is the common element of the tax base for the TF and CFE.<\/strong><\/p><p>The latter is determined on the basis of taxable items in the name of the owner (liable for TF), and is reflected in the CFE, concerning the tax bases of the user\/operator of the premises (rental value of property liable for property tax).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-acabb00 e-con-full e-flex e-con e-child\" data-id=\"acabb00\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-b148f62 e-flex e-con-boxed e-con e-child\" data-id=\"b148f62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6363eaf elementor-widget elementor-widget-heading\" data-id=\"6363eaf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Our experts are here to help you. <br>\nMake an appointment now to optimize your tax situation!<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b78671 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"5b78671\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/expertsgac-\/20min\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Make an appointment for a free audit<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9470753 e-flex e-con-boxed e-con e-parent\" data-id=\"9470753\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element 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xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 202.9 233\"><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path d=\"M90.4,128.9l-.2-32.4.2-64.2L146.3,0,202,31.9V97.8l-27.1,15-21.6-12.5,27.6-15.2.1-39.9L146.4,25.3l-34.6,20-.1,39.9.1,31Z\" style=\"fill:#3687c4\"><\/path><path d=\"M119.2,88l28.2,16.1,55.5,32.3v64.5L147.3,233l-57-32.9V168.4l21.9-12.6-.4,32.5,34.5,20,34.5-20v-40l-34.5-20-26.9-15.4Z\" style=\"fill:#959dab\"><\/path><path d=\"M139.8,132.4l-28,16.4L56.1,180.7.2,148.5,0,84.3,57,51.4,84.1,67.7V92.8L56.6,77.1,22,97.2v38.5l34.6,20,34.6-19.9L118,120.2Z\" style=\"fill:#232954\"><\/path><path d=\"M162.6,95.2l21.7,12.4-9.3,5.2-21.6-12.6Z\" style=\"fill:#2a6cad\"><\/path><path d=\"M90.3,168.4l21.9-12.7-.2,11.9L90.3,179.1Z\" style=\"fill:#6f767f\"><\/path><path d=\"M73.8,86.7V61.4l10.4,6.3v25Z\" style=\"fill:#14162d\"><\/path><\/g><\/g><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p align=\"center\">Pay the right amount of contribution for your assets: we help you achieve your performance objectives through reliable local taxation.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/group-gac.com\/en\/service\/local-taxation\/\">\n\t\t\t\t\t\tDiscover our support\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>How can you secure your local taxes and anticipate related expenses? Our expert advises you in this article dedicated to local taxes!<\/p>","protected":false},"author":43,"featured_media":152567,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Provisionnez vos taxes locales et \u00e9conomisez sur cette d\u00e9pense","_seopress_titles_desc":"Comment s\u00e9curiser vos imp\u00f4ts locaux et anticiper les d\u00e9penses aff\u00e9rentes ? Notre experte vous conseille dans cet article d\u00e9di\u00e9 aux taxes locales !","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[14],"tags":[],"business_unit":[753],"offre":[895],"secteur":[880,617,658,660,662,876,664,665,666],"class_list":["post-152553","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","business_unit-fiscalite","offre-fiscalite-locale","secteur-aerospatial-defense","secteur-agroalimentaire","secteur-btp-construction","secteur-energie-environnement","secteur-industrie","secteur-retail","secteur-sante","secteur-technologie-de-linformation","secteur-transport"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/152553","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/users\/43"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=152553"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/152553\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/152567"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=152553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=152553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=152553"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=152553"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=152553"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=152553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}