Toute personne physique ou morale v

Toute personne physique ou morale versant des traitements, salaires, indemnités, émoluments, pensions et rentes viagères est tenue de remettre à l’inspection des impôts directs du lieu de son domicile ou du siège de l’établissement ou du bureau qui en a effectué le paiement au cours de l’année précédente, au plus tard le 30 avril de chaque année, un état, y compris sur support informatique, présentant pour chacun des bénéficiaires les indications suivantes

Résultats (Anglais) 1:

Any physical or legal person paying salaries, wages, allowances, fees, pensions and annuities is required to submit to inspection of the direct taxes of the place of domicile or headquarters of the establishment or the office which has completed the payment in the previous year, no later than 30 April of each year, a State, including on computer mediafor each of the following recipients

Résultats (Anglais) 2:

Any individual or treatments moral side, salaries, allowances, emoluments, pensions and annuities is required to submit to the inspection of direct taxes from his place of residence or registered office of the institution or the office that made the paid during the previous year, on or before April 30 of each year, a statement, including in electronic form, presenting for each beneficiary the following information

Résultats (Anglais) 3:

Any physical or legal person catchment area of salaries, wages, allowances, emoluments, pensions and life annuities is required to deliver to the inspection of direct taxes of the place of his domicile or seat of the institution or the bureau, who has made the payment in the previous year, no later than 30 April of each year, a state, including on it support,Presenting to each of the beneficiaries the following indications