France Tax Agency Issues Administrative Doctrine on Income Tax Withholding Rules, Penalties for Noncompliance

The French General Directorate of Public Finance June 8 issued an administrative doctrine on income tax withholding rules, and penalties noncompliance. The doctrine includes: 1) withholding tax recovery and compliance procedures; 2) fines for noncompliance with reporting or withholding obligations; 3) temporary penalties, applicable until declarations are filed for December; 4) a surcharge for late withholding tax payments; and 5) a surcharge for noncompliance with the prohibition to pay by direct debit. [France, General Directorate of Public Finance, 06/08/22]

Reference:
View Announcement. View Guidance No. BOI-IR-PAS-30-10-60.