The Collectivity of Saint-Martin has decided to grant exceptional tax measures to companies in difficulty in the context of the health crisis linked to the COVID-19 coronavirus.
Since Monday, April 27, 2020, companies in difficulty are invited to download a form on the Collectivity website allowing them to request a deferral of tax payments from the Center des Finances Publiques de Saint-Martin.
1- Who is affected by these tax measures?
- Companies impacted by the administrative closures provided for by the decrees of March 14, 2020, modified by the decree of March 15, and March 23, 2020.
- Companies having recorded a decrease in their turnover of 50% or more over the period (January 2020 to April 2020).
2- What are the measures?
Companies in difficulty will be able to benefit from a postponement to December 31, 2020 of payment of the following taxes:
- Sales tax for the months of January, February, March and April 2020: Postponement to December 31, 2020
- Tourist tax for the months of January, February and March 2020: Postponement to December 31, 2020
- Tax on vehicle rentals for the months of January and March 2020: Postponement to December 31, 2020
- Business tax contribution due on June 30, 2020: postponed to March 31, 2021
Please note: It will however be necessary to file the declarations of results for the 2019 financial year at the latest on June 15, 2020. It will be necessary to file the declarations of the contribution of the patents at the latest on June 30, 2020 and to comply with the law on this occasion. license.
3- How to access the form?
The form must be downloaded from the Community's website:
www.com-saint-martin.fr
DIRECT LINK :
http://www.com-saint-martin.fr/Mesures-fiscales-COVID-19_Sa…
To be able to benefit from tax deferrals, you must send your duly completed forms to the DGFIP at the following address:
cfip.sxm-pole.recouvrement@dgfip.finances.gouv.fr
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