Moratorium payroll taxes: How to contest a formal notice


Several companies in the territory of Saint-Martin have been notified of formal notices by the General Social Security Fund, even though these companies had requested to benefit from the moratorium on social charges, with a view to concluding a plan of discharge of social debt.

Some of these formal notices would date from July 23, 2019. The Interprofessional Chamber of Saint Martin (CCISM) recalls that it is imperative for the accountants and the contributors having received these formal notices, even when the file was in progress. waiting for the conclusion of a debt clearance plan, to proceed to the formal challenge of the formal notices to the amicable appeal commission (CRA) of the General Social Security Fund (CGSS), by registered letter with request for acknowledgment of receipt. The CRA address is on the back of the formal notices. This dispute must be made within two (2) months of receipt of the formal notice and not of its edition. The dispute must be reasoned and accompanied by supporting documents, from this stage of the dispute.

The CCISM also recalls that formal notice is the first act of forced recovery, which therefore does not make it possible to “negotiate” amicably, as some people think; It is an important act that records a debt, in the forced recovery phase. If this formal notice is not disputed, the amount called will be due, and there will no longer be any question of invoking the concept of moratorium or debt clearance plan.

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