This is a detail that could ultimately be expensive for taxpayers. In terms of income tax (IR), the tax limitation period is usually 3 years. That is, it applies to the three years following the tax year (for example: taxation of income in N. Application of the resumption period until December 31 of year N 3). During this period, the administration has complete freedom of control and sometimes rectification of the taxpayer. But exceptionally, the 2018 revenues are subject to special treatment. The administration has, as a derogatory measure, the possibility of carrying out actions for an additional year. In practice, until December 31, 2022 (instead of December 31, 2021). The lengthening of the control period on the 2018 revenues is explained by the introduction of the withholding tax on January 1, 2019. This reform of the tax collection has necessitated the creation of a tax mechanism: the Crédit d ' Recovery Modernization Tax (CIMR). The latter avoided taxpayers from being taxed twice in 2019 – on revenues 2018 and 2019.
But the CIMR made fiscal year 2018 only partially white. If the current income (salary, retirement pension …) are not taxed at all, the so-called exceptional income (premiums, bonuses …) they remain taxable. A subtlety that has complicated the lives of households, forced to distinguish themselves this spring on their tax return, which is current income and exceptional income …. In these circumstances, the tax services expect misinterpretation and, even more serious, fraud. The extra year of control therefore leaves the administration time. Contacted by Capital, Bercy said: "Regarding the tax audit of individuals, the amounts declared for 2018 and covered by the CIMR will be controlled, depending on the stakes, from 2020, to verify that the device
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