{"id":307060,"date":"2025-02-18T09:16:39","date_gmt":"2025-02-18T08:16:39","guid":{"rendered":"https:\/\/group-gac.com\/?p=307060"},"modified":"2025-02-18T09:20:56","modified_gmt":"2025-02-18T08:20:56","slug":"dematerialisez-votre-demande-de-rescrit-cir-sur-votre-espace-professionnel","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/dematerialize-your-rescrit-cir-request-on-your-professional-space\/","title":{"rendered":"Dematerialize your CIR rescript request on your professional space"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"307060\" class=\"elementor elementor-307060\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3400ad e-con-full e-flex e-con e-parent\" data-id=\"a3400ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa7a2b7 elementor-widget elementor-widget-text-editor\" data-id=\"fa7a2b7\" 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>Since January 16, 2025, <strong>rescript requests can be filed on the \"professional space\" of the taxpayers concerned<\/strong>.<\/p><p>The so-called \"general\" rescript allows taxpayers to ask the Administration to take a position on the assessment of a factual situation (<em>LPF, art. L. 80 B, 1<\/em>). In principle, the Administration must give its decision within 3 months.<\/p><p>Tax law also provides for a certain number of specific rescrits (in the form of express or tacit agreements).<\/p><p>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 (<em>LPF, art. R. 80 B-12<\/em>).<\/p><p>The Administration had already accepted that requests for general rescript could be submitted electronically (<em>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<\/em>).<\/p><p>It has now taken things a step further by announcing, via a press release published on its website<strong>\u00a0impots.gouv.fr<\/strong>that <strong>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)<\/strong>.<\/p><p><strong>Rescrits <\/strong><a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\"><strong>research tax credit (CIR)<\/strong><\/a><strong> are affected by this new feature<\/strong>\u00a0You can now submit your tax ruling request for the CIR online in your professional space.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11cda19 e-flex e-con-boxed e-con e-child\" data-id=\"11cda19\" 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-c85d903 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c85d903\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d02294c elementor-widget elementor-widget-text-editor\" data-id=\"d02294c\" 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><em>Source<\/em><em> :<\/em><\/p><p><em> <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048846776\">https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048846776<\/a>\u00a0<\/em><\/p><p><em><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037561462\">https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037561462<\/a>\u00a0<\/em><em> \u00a0<\/em><\/p><p><em><a href=\"https:\/\/www.impots.gouv.fr\/actualite\/generalisation-de-la-dematerialisation-des-demandes-de-rescrit-pour-les-professionnels\">https:\/\/www.impots.gouv.fr\/actualite\/generalisation-de-la-dematerialisation-des-demandes-de-rescrit-pour-les-professionnels<\/a> <\/em><\/p>\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<div class=\"elementor-element elementor-element-4fc9057 e-flex e-con-boxed e-con e-parent\" data-id=\"4fc9057\" 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-02898b7 elementor-widget elementor-widget-heading\" data-id=\"02898b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Would you like to find out more about the CIR rescript?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3037eb elementor-widget elementor-widget-heading\" data-id=\"e3037eb\" 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\">Ask our tax experts<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af0f51e elementor-widget__width-inherit elementor-widget elementor-widget-shortcode\" data-id=\"af0f51e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><!-- D\u00e9but de widget en ligne Calendly -->\n<div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca?hide_event_type_details=1&hide_gdpr_banner=1\" style=\"min-width:420px;height:700px;\"><\/div>\n<script type=\"text\/javascript\" src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" async><\/script>\n<!-- Fin de widget en ligne Calendly --><\/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<div class=\"elementor-element elementor-element-ae4213e e-con-full e-flex e-con e-parent\" data-id=\"ae4213e\" 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-32a749e e-transform e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"32a749e\" data-element_type=\"container\" data-e-type=\"container\" 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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=\"align\">Discover our support dedicated to securing your tax credit (CIR, CII, CICo, C3IV) <br>or your application for JEI status\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\/cir-cii\/\">\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<\/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>Submit your rescript request for the CIR online via your professional space<\/p>","protected":false},"author":47,"featured_media":307062,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"D\u00e9mat\u00e9rialisez votre demande de rescrit CIR sur votre espace professionnel","_seopress_titles_desc":"D\u00e9couvrez les impacts PLF2025 sur l\u2019ensemble des incitations fiscales \u00e0 la R&D et \u00e0 l\u2019innovation en France","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","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":"","adv-header-id-meta":"","stick-header-meta":"","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 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