The head office of the Public accounts (DGCP) 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 from now on the DGCP to him. Its decentralized services are also called Treasury.

The territorial grid of the decentralized services of the Treasury (SDT) is very dense.

Missions of the DGCP

• the covering of part of the public, in particular tax Receipts:
• Income tax
• Real estate taxes
• Tax of dwelling
• Professional tax
• Fines
• various local Receipts (controls: school canteens, swimming pools, etc)
• the payment of the public expenditure
• book-keeping of the State and the local public sector
• the financial council near the territorial collectivities
• management of certain funds lodged with him, in its capacity as employee of the Deposit and consignment office
• the field (management of the land and buildings of the State), since January 1st, 2007

The civils servant with special statute that are the public accountants work with the Treasury or are attached there.

With the Head office of the Taxes and the head office of the Customs and indirect Rights (DGDDI) to some extent, the DGCP forms the French tax authorities. The historical mission of the DGCP is the covering of the direct taxes, while the DGI is in charge of work of plate (establishment and control of the tax). Indeed, according to a fundamental rule of the Public accounts, the functions of director (to sit and liquidate the tax) are incompatible with the functions of accountant (to recover the tax). Within the framework of the modernization of the tax authorities, the two directions however Re-delimited their competence: the professional collection of taxes was transferred to the DGI (except for the TP) and the service of the Domaine was transferred to the DGCP.

Since the advertisement in the Council of Ministers of June 20th, 2007, the two administrations will be brought besides to amalgamate.

See too

Related articles

• Ministry for the Budget, the Public accounts and the Public office
• Treasury
• DGI
• Tax
• Taxation
• List of the taxes and French taxes

External bonds

• Site of the tax authorities
• Flow chart of the DGCP
• Site of the French Association of Mutual Guarantee