{"id":349922,"date":"2025-06-10T17:34:32","date_gmt":"2025-06-10T15:34:32","guid":{"rendered":"https:\/\/group-gac.com\/?p=349922"},"modified":"2025-12-04T10:39:43","modified_gmt":"2025-12-04T09:39:43","slug":"justifier-votre-cir-cii-cico-preparez-vous-des-maintenant-aux-demandes-de-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/justify-your-cir-cii-cico-prepare-now-for-the-tax-authorities-demands\/","title":{"rendered":"Justify your CIR, CII, CICo: prepare now for requests from the tax authorities"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"349922\" class=\"elementor elementor-349922\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" 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-b33bed9 elementor-widget elementor-widget-heading\" data-id=\"b33bed9\" 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\">Eligibility, calculation, technical proof: every euro of CIR must be defensible<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e608a9a elementor-widget elementor-widget-text-editor\" data-id=\"e608a9a\" 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 style=\"text-align: center;\">***<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-010082b elementor-widget elementor-widget-heading\" data-id=\"010082b\" 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\">CIR tax audit: an increasing probability to anticipate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d93d9b3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d93d9b3\" 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>The <a href=\"https:\/\/group-gac.com\/en\/webinar-cir-controle-fiscal\/\">CIR-related controls<\/a> are <strong>increasingly frequent<\/strong>. They may include in-depth technical expertise, in particular an assessment of the scientific nature of the work by an expert appointed by MESRI (the French Ministry of Higher Education, Research and Innovation). To avoid any unpleasant surprises, it's best to <strong>anticipate these audits by structuring your <\/strong><a href=\"https:\/\/group-gac.com\/en\/a-practical-guide-to-writing-a-technical-file-to-justify-and-secure-your-cir-cii\/\"><strong>technical file<\/strong><\/a><strong> and receipt<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" 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\">Justifying every euro of CIR: the two essential components<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc2ef2b elementor-widget elementor-widget-text-editor\" data-id=\"cc2ef2b\" 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>Your company must be prepared to justify every euro declared under the <a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\">CIR<\/a>. And this on two essential fronts:<\/p><ol><li><strong> Eligibility of R&amp;D and\/or innovation work<\/strong><\/li><\/ol><p>You need to demonstrate that your projects involve scientific and technical research or innovation that meets the precise criteria of the various schemes.<\/p><ol start=\"2\"><li><strong> Calculating your tax credits<\/strong><\/li><\/ol><p>You'll need to be able to justify all declared expenses: remuneration of valued personnel, subcontracting, depreciation, etc.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ddfab4 elementor-widget elementor-widget-heading\" data-id=\"5ddfab4\" 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\">Preparing a complete CIR file: administrative and technical<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f1f8f6 elementor-widget elementor-widget-text-editor\" data-id=\"7f1f8f6\" 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>You don't have to prepare this file in a hurry, but rather build it upstream, ideally as soon as you start working on your CIR return.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebc8d05 elementor-widget elementor-widget-heading\" data-id=\"ebc8d05\" 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\">Administrative and financial file: documents required<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bea53d elementor-widget elementor-widget-text-editor\" data-id=\"7bea53d\" 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>This file is used to demonstrate the reality and traceability of eligible expenses. It includes :<\/p><ul><li>CVs and diplomas of personnel involved;<\/li><li>Time sheets for each project\/person (remember to use a time recorder). <a href=\"https:\/\/group-gac.com\/en\/service\/time-and-activity-management-solution\/\">time tracking tool for your teams<\/a>) ;<\/li><li>Payroll and remuneration elements ;<\/li><li>Equipment depreciation schedules ;<\/li><li>Invoices for internal or external subcontracting (approved or unapproved subcontractors); contracts, specifications, etc.<\/li><li>Technology watch invoices ;<\/li><li>...<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fc36d4 elementor-widget elementor-widget-text-editor\" data-id=\"5fc36d4\" 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 style=\"text-align: center;\"><strong>HR and subcontracting issues<\/strong><\/p><p><strong><em>Our advice<br \/><\/em><\/strong>If you haven't already done so, don't hesitate to contact your HR department. Diplomas must be systematically requested. In the event of the departure of a valued employee, it is imperative to check that the diploma is in the company's possession before the employee leaves.<br \/>It's also a good time to check for the last time that you are in possession of your subcontractors' CIR approvals issued by the French Ministry of Research, and to ask them for any certificates that are missing or not kept.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d46ef0a elementor-widget elementor-widget-heading\" data-id=\"d46ef0a\" 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\">Technical or scientific file: demonstrating the R&amp;D or innovation process<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7e3f69 elementor-widget elementor-widget-text-editor\" data-id=\"e7e3f69\" 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>Here, the aim is to demonstrate that the work declared is indeed research or innovation within the meaning of the CIR, CICo or CII:<\/p><ul><li>Description of the general context of the declared operation; or the state of the market?<\/li><li>Description of the scientific or technical problem identified and justification of the need to undertake an R&amp;D operation to resolve it; Description of the objectives and performance to be achieved;<\/li><li>Detailed description of scientific approach and work carried out; Description of innovative work carried out;<\/li><li>Description of the results of the declared operation and the scientific and\/or technical contribution to the acquisition of new knowledge in R&amp;D with regard to the state of the art;<\/li><li>Description of research and\/or innovation indicators.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b0f02 elementor-widget elementor-widget-heading\" data-id=\"b3b0f02\" 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\">Resources, equipment, subcontractors: leave no stone unturned<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-053df0a elementor-widget elementor-widget-text-editor\" data-id=\"053df0a\" 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>Don't forget :<\/p><ul><li>Description of human resources: qualifications and highest diploma; function and direct contribution of each staff member to the acquisition of new knowledge, justification of the adequacy of declared times in relation to the work described.<\/li><li>Material resources used: equipment, prototypes ;<\/li><li>Partnerships and subcontracting: specify each party's contribution.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a889a7 elementor-widget elementor-widget-heading\" data-id=\"0a889a7\" 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\">Capitalizing on your knowledge: a strategic challenge for the years ahead<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c5e96c elementor-widget elementor-widget-text-editor\" data-id=\"8c5e96c\" 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>The tax authorities can check your tax credit <strong>up to three years after declaration<\/strong>. Now is the ideal time to evaluate your knowledge capitalization system.<\/p><p>What happens if a project manager leaves the company in the meantime? Who, internally, will be able to explain to a tax inspector or an expert from the Ministry the work carried out several years ago, and demonstrate that it does indeed meet the criteria for the CIR, CII or CIF? <a href=\"https:\/\/group-gac.com\/en\/cico-how-to-secure-your-declaration\/\">CICo<\/a> ?<\/p><p><strong>Anticipating these questions means giving yourself the means to secure your declarations.<\/strong> Structure your processes, document your projects, and always stay one step ahead.<\/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-53fbbf8 e-flex e-con-boxed e-con e-parent\" data-id=\"53fbbf8\" 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-772c118 elementor-widget elementor-widget-spacer\" data-id=\"772c118\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e372ba7 e-con-full e-flex e-con e-child\" data-id=\"e372ba7\" 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-3c660f5 e-flex e-con-boxed e-con e-child\" data-id=\"3c660f5\" 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-69793f6 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"69793f6\" 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\">You haven't structured your CIR file yet?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f780a94 elementor-widget elementor-widget-heading\" data-id=\"f780a94\" 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\">Find out why it's best to get started before the summer vacations to avoid unpleasant surprises.<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b259c05 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b259c05\" 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:\/\/group-gac.com\/en\/cir-cii-cico-cerfa-2069-a-sd-depose-le-plus-important-reste-a-faire\/\" 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\">Read the article<\/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 class=\"elementor-element elementor-element-4ea02e1 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"4ea02e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"960\" height=\"540\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/06\/IMAGES-SIMPLES-Articles-events.-9.png\" class=\"attachment-large size-large wp-image-349984\" alt=\"CIR, CII, CICo, Cerfa 2069-A-SD filed? The most important thing remains to be done\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/06\/IMAGES-SIMPLES-Articles-events.-9.png 960w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/06\/IMAGES-SIMPLES-Articles-events.-9-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/06\/IMAGES-SIMPLES-Articles-events.-9-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/06\/IMAGES-SIMPLES-Articles-events.-9-18x10.png 18w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57ea191 e-con-full e-flex e-con e-child\" data-id=\"57ea191\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ee930d7 e-con-full e-flex e-con e-child\" data-id=\"ee930d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-91833e0 e-con-full e-flex e-con e-child\" data-id=\"91833e0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b7f186 elementor-widget elementor-widget-spacer\" data-id=\"3b7f186\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b529577 elementor-widget elementor-widget-heading\" data-id=\"b529577\" 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\">We remain fully available to support you and meet your needs.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c21ef92 elementor-widget elementor-widget-shortcode\" data-id=\"c21ef92\" 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\/credits-d-impot-recherche-et-innovationhide_event_type_details=1&hide_gdpr_banner=1\"\" style=\"min-width:350px;height:730px;\"><\/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<div class=\"elementor-element elementor-element-0e8b936 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"0e8b936\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/accompagnement-1030x579.png);\" role=\"img\" aria-label=\"support\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg 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=\"justify\"> For over 20 years, G.A.C. Group has been helping innovative companies to set up and secure their financing arrangements: tax benefits (CIR, CII, IP Box...), regional, national and European public aid.\nBacked by our in-depth knowledge of the expectations of the tax authorities, and listed as a CIR CII player, we can help you put together reliable, complete and compliant dossiers, ready for presentation in the event of an audit. We also work in partnership with the HOCHE law firm, recognized experts in the taxation of research and innovation, for tailor-made legal support.\nBefore you go on vacation, don't hesitate to contact us if you have any questions about the collection of supporting documents or the progress of your technical files.\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 offer\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<\/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>Contr\u00f4les fiscaux CIR, CII et CICo sont croissants. Pr\u00e9parez votre dossier technique et financier (R&#038;D, CV, temps pass\u00e9s) d\u00e8s aujourd&rsquo;hui pour s\u00e9curiser vos cr\u00e9dits.<\/p>","protected":false},"author":47,"featured_media":349928,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Justifier CIR, CII, CICo : anticiper les demandes de l'administration","_seopress_titles_desc":"Contr\u00f4les fiscaux CIR, CII et CICo sont croissants. 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