Head office of the Taxes

The head office of the Taxes (DGI) is a French public administration which depends on new the Ministère of the Budget, the Public accounts and the Public office, created by the first government of the president Nicolas Sarkozy.

It concerned previously the Ministère of the Economy, Finances and Industry (MINEFI). The decree of May 31st, 2007, relating to attributions of the new ministry for the Budget, attaches to him from now on the DGI except for the direction of the tax Legislation (DLF). The DLF, which remains a direction of the DGI, is placed under the authority of the Ministère of the Economy, of Finances and of Employment but the ministry for the Budget has about it “for the preparation the finance laws”.

Under the terms of the Directing principle of separation of the S and countable, the tax department is responsible for work of plate and liquidation of the tax, while the network of the public accountants of the Head office of the Public accounts (DGCP) ensures the covering of the direct tax traditionally. However, the DGI also constitutes a countable network, in charge at the origin of the covering of the indirect taxes.

This distinction tends to evolve/move with the reform in the course of the tax authorities. Within the framework of the progressive creation of a single tax interlocutor (IFU), the covering of certain direct professional taxes was transferred recently to the DGI.

The French system tax rests on a declaratory system, which responsabilise the taxpayer and adds to the agents of the taxes an important mission of reception and information. The DGI is in charge of a mission of control with regard to all the taxes that it assoit.

Missions of the DGI

The main mission of the DGI is of course tax, of the establishment to covering, controls and dispute of the tax. It shares its field of competence with the two other tax authorities, the Head office of the Customs and Rights indirect (DGDDI) and the Head office of the public accounts (DGCP).
It also ensures of other technical missions which are not specifically tax.

Tax missions

During the procedure of imposition, the DGI has as a competence: The rights of excise and customs concern on the other hand competence the DGDDI.

  • the cashing of all the taxes that it assoit, except for IR and of the local taxes, recovered by the DGCP

  • the control of the tax declarations with regard to the taxes that it assoit. The various forms of control are:

    • control on parts (from the office)
    • external control (on the spot, with examination of accountancy or personal tax situation)

  • treatment of the dispute of the tax. The DGI treats the preliminary contentious complaints and the gracious requests, when its agents are competent to answer or for submission to the Minister for the budget. If the tax services reject the preliminary complaint, the taxpayer can approach the judge concerning the tax, i.e. either the administrative judge (for the direct taxes and the VAT) or the legal judge (for the fees registration and the STF)

The DGI thus has the role the almost complete management of the professional taxes through the IFU (interlocutor tax single, whose installation was completed on January 1st, 2006), except notable covering for the professional tax. The TP must however be recovered in the long term by the accountants of the taxes, as well as the real estate tax of the moral persons. In the new structures, the old services of plate (Inspection of professional taxation) and of covering (Receipt of the taxes) amalgamated in a single service of the taxes of companies (SIE).
The tax collection of private individuals (IR, TH, TF) remains reserved for the DGCP.

Since the advertisement in the Council of Ministers of June 20th, 2007, the two administrations will be brought besides to amalgamate. According to a press release of the Minister for the budget Eric Woerth, a new head office will be created and a single managing director will be named in spring 2008.

Legal and technical missions

The DGI also ensures:
  • preparation and drafting of the tax measures bound for the legislator and the lawful authority (Direction of the tax legislation)

  • the recording of the notarial acts (service of the Land Registry)

  • the update of the cadastral file (service of the Land register)

The management of the field of the State (service France Field), formerly allotted to the DGI, was transferred to the DGCP on January 1st, 2007.

Services

The DGI has of territorial services, services with national competence and central services.

Territorial services

The services territorial, or decentralized, are articulated within a direction of the Tax services (DSF). Except for the largest departments, which are subdivided, the jurisdiction ratione loci of the DSF is that of the department which accommodates it.

The DSF gathers all the services of the taxes within the department and is directed by the director of the tax services.

The principal decentralized services of the DSF are the center of the taxes (CDI), in charge of the tax with the private individuals, and the service of the taxes of companies (SIE), charged with the professionals. These services are established in the main cities of the department and have to receive the public within the tax offices. They exist also dedicated services.

Apart from the services of direction, the various territorial services are the following:

  • centers of the taxes (CDI), in which one distinguishes:
    • the cell of order and documentation (Ordoc),
    • service of public relation,
    • the sector of basis taxes (SAID),
    • the inspection of control and expertise (ICE),
    • the real taxation (FI);
  • services of the taxes of companies (SIE), gathering with several IFU;
  • brigades of general checking (BVG);
  • brigades of control and research (BCR);
  • centers of the taxes on land (CDIF);
  • Land Registry.

The DSF are gathered within an intermediate level, the interregional delegation (DI). The DI, from which competence extends on several administrative areas, coordinates work of the DSF that it chapeaute and has directions of the fiscal control (DIRCOFI), with which the brigades of control are in charge of the most important companies of the territorial spring.

The DGI has moreover 16 centers of data processing departments (CSI) disseminated in all France as well as 3 centers of calls called centers taxes service (CIS).

Services with national competence (SNA)

The following services exert a particular competence on the whole of the French territory:
  • direction of the Large companies, charged to manage the taxation of the companies realizing more than 400 million turnovers, like their subsidiary companies;
  • direction of the national and international Checks, charged to carry out the fiscal control of the large companies;
  • the national management of the tax Investigations, charged to detect the circuits of tax evasion;
  • the national management of Checking of the tax situations, in charge of the control of the taxation of the most important private individuals.

These services are located at Pantin, on the old site of the Manufacture of the tobaccos, except for the DNVSF, established in the 17th district of Paris.

Lastly, SNA Copernic is a service of mission charged to work out a single applicatif data-processing framework for all the DGI, to replace the old currently independent applications.

Central services

The central services of the DGI are called “Head office” (DG) and are located at Bercy. They are placed under the authority of the managing director of the taxes. The DG is subdivided in directions, subdirectorates and bureaux.
The DG is initially charged to animate and coordinate network DGI, via:
  • service of the application (management tools),
  • the legal department (orientation, jurisdictional dispute of cassation and particular businesses)
  • service of the resources (RH and logistics),
  • the subdirectorate of fiscal control (orientation, businesses particular and international).
In addition, the DLF is in charge of a mission of drafting and coding of the provisions in tax matter, as well legal as lawful. It for this reason writes the official Bulletin of the taxes (BOI), an administrative comment of the applicable regulation.

List managing directors of the Taxes

See too

Random links:Pierre Marois | Mammalia (phylogenetic classification) | Edurne García Almagro | List metal festivals alphabetically | Equip with the United States of roller in line hockey | Incubation_aviaire