Data on tax deferrals granted in the context of the COVID-19 outbreak

Description

### Tax deferrals during the COVID-19 crisis The Government has announced the postponement of the main tax deadlines of professionals in order to take account of their difficulties related to the coronavirus health crisis. The tax deadline deferral concerns: — Companies or accountants who intervene for clients, for whom it is possible to ask the business tax department to carry forward without penalty the settlement of their next direct tax deadlines (company tax advance, wage tax). — Self-employed persons who may at any time adjust the rate and advance payments at source. It is also possible to defer payment of drawbacks at source on professional income from one month to another, up to three times if the instalments are monthly, or from one quarter to the other if the instalments are quarterly. In order to provide financial assistance to companies in difficulty, an accelerated procedure for the repayment of refundable corporate tax claims in 2020 is being implemented. Finally, the Commission des chefs de services financiers (CCSF) can grant companies that face financial difficulties time to pay their tax and social debts confidentially. ### The Business Aid Scoreboard In order to offer visibility to all French people on the allocation of aid to enterprises, the Minister for Action and Public Accounts, with the technical support of the department [Etalab](https://www.data.gouv.fr/fr/organizations/etalab/) of the [Inter-Ministerial Directorate of Digital (DINUM)](https://www.data.gouv.fr/fr/organizations/direction-interministerielle-du-numerique/), make available a [scoreboard](https://github.com/etalab/dashboard-aides-entreprises) of which [source code](https://github.com/etalab/dashboard-aides-entreprises) is available, which proposes a consolidated vision of the support provided to companies. ### Description of the data This dataset contains the data presented on [the “Tax Maturities Reports” tab of the dashboard](https://aides-entreprises.data.gouv.fr/). The data shall inform, at regional and departmental granularity, the following data: — Number of deferred tax deadlines granted; — Total amount of tax deferrals granted in euro; — The sector of activity of the beneficiary companies (via a section of the NAF code). These data are updated weekly.

Resources

Name Format Description Link
8 https://www.data.gouv.fr/fr/datasets/r/7d66c81b-7c2d-4bbe-bcde-26a46f21424c
54 https://www.data.gouv.fr/fr/datasets/r/31f4360c-2435-46ca-aced-e56b5a554b02
8 https://www.data.gouv.fr/fr/datasets/r/08a4ed3c-66dd-4924-b46e-f4f96ec7f1f0
54 https://www.data.gouv.fr/fr/datasets/r/6c40890c-5feb-40e1-b810-65088370870f
21 https://www.data.gouv.fr/fr/datasets/r/18b0af35-3127-478f-8ab6-2574f7e4fd6c
8 https://www.data.gouv.fr/fr/datasets/r/35a8641a-0c73-4041-acb2-c0e62831121a

Tags

  • pge
  • covid19
  • coronavius
  • aides-entreprises
  • covid-19

Topics

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