French General Tax Code
In forceI. - The social contribution mentioned in article 235 ter ZC is collected in the same way as corporation tax and subject to the same guarantees and penalties.
It is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the balance of the corporation tax liquidation.
It gives rise in advance to four advance payments on the dates scheduled for the payment of the corporation tax instalments for the financial year or tax period. The amount of the advance payments is set at 3.3% of the amount of corporation tax calculated on taxable income at the rates mentioned in I of Article 219 of the preceding financial year or tax period and reduced by an amount that may not exceed that of the allowance defined in the first paragraph of I of Article 235 ter ZC.
When the amount of advance payments already paid in respect of a financial year or a tax period pursuant to the second paragraph is equal to or greater than the contribution for which the company anticipates that it will ultimately be liable in respect of that same financial year or that same period, the company may dispense with the payment of further payments.
II. - The detailed rules for the application of this article shall be laid down by decree.
