Sole proprietorships are not directly taxable (except in the very special and rarely used case subject to. Indeed, we must determine a result at the level of the company; according to the tax rules relating to the activity carried out here, methods of taxation are likely to apply in matters of a sole proprietorship: the real regime, the micro regime and the withholding tax.
The withholding tax on income tax (IR)
Auto entrepreneurs can opt for the withholding of income tax. This makes it possible to avoid the effects of the progressive income tax scale and is equal to a certain percentage of the turnover achieved, namely:
Tax declaration: when and how to proceed
It is not because income tax is withheld at the source that the tax declaration has become dispensable. For some, on the other hand, the business tax return form for LLC became automatic in 2020. About 12 million tax households have not had to take any action. Note that people who are not taxable still have an interest in submitting a tax return in order to receive an income tax declaration status notice (Asdir) which will serve as tax evidence if they take steps to obtain tax benefits or simply apply for an APL.
The automatic tax declaration, for whom?
Since 2020, the traditional income tax return is optional for some taxpayers. Below are the cumulative conditions that users must meet to benefit from the automatic business tax return form for llc declaration: Note that users affected by the automatic tax declaration must receive communication at the latest one month before the declaration deadline in force in their department, by email or by mail for those who carry on to say their income publicly using the form. “Paper”.
What is the deadline for the tax declaration?
The limit for filing your tax return depends on the filing method chosen by him. Those who declare their income on the Internet benefit from an additional period. The online declaration is mandatory for all taxpayers since 2019. However, the tax authorities can still file a paper tax return for the following taxpayers:
Those whose main house is not equipped with local right of entry
Those who live in a region where no mobile service is obtainable), exempt from the obligation to electronically say their income publicly until 2024.
Those who do not know how to use the Internet, even if they have a connection in their main residence.
Those who are implementing a tax return for the first time and who have not conventional a correspondence from the tax administration containing their identifiers in order to file their tax return online. The simple fact of sending their paper declaration constitutes a sworn commitment not to be able to do it online. The deadline for filing the 2021 tax return has not yet been set. In 2020, it was set for Friday, June 12.