Tax Agent Responsibilities

Extract

[...] After data entry, the tax calculation is generated automatically. My role then involves verifying the coherence of these calculations and piloting the recovery actions mentioned above. If everything is correct, I validate the tax assessment notice that is then sent to the taxpayer. If I notice an anomaly, I correct it immediately and inform the taxpayer of the adjustments made. It sometimes happens that taxpayers contest their tax assessment notice, either due to an error in their initial declaration or a misunderstanding of the tax rules. [...]

[...] Beyond a control action, my approach is polysemic and not only technical. Activity Follow-up and recovery of unpaid taxes Another key activity I perform is the follow-up and recovery of unpaid taxes, which we quickly addressed in 1). My goal is to ensure that tax revenues are collected in accordance with the scheduled deadlines, which is essential for the proper functioning of public finances. When this is not the case, I ensure the operations of amicable recovery but also contentious. [...]

[...] Then, I proceed with reminders. Reminders start with the sending of official letters to remind the taxpayer of their tax debt. If these reminders go unanswered, I move on to telephone contacts to ensure that the message has been received and to discuss the reasons for non-payment. In some cases, I help set up installment payment plans to facilitate the settlement of the debt, especially when the taxpayer is going through a financially difficult period. For example, a taxpayer who has lost their job may benefit from a spreading of their debt to avoid finding themselves in a situation of over-indebtedness. [...]

[...] My role begins with the receipt of declarations, whether in paper or electronic form. I use information systems such as COPERNIC (equipped with RSP forced/RSP médoc when it comes to amicable debt collection, or using the SI MIRIAM). My job involves verifying the coherence of the overall information to detect anomalies resulting from errors or fraud. I must also be familiar with the state financial application CHORUS, to which many other SIs are interfaced. Understanding general and financial accounting is essential. [...]

[...] Finally, I am following up on the files of over-indebtedness in collaboration with the over-indebtedness commission, in order to propose adapted solutions for each situation, such as partial cancellation of the debt or the elaboration of a recovery plan. Implications: my action is not only coercive, it takes into account the situations in their uniqueness. I have a large number of procedures at my disposal, the mastery of which requires financial knowledge, but also in fiscal law and in the field of information systems. To recover, it's to ensure the presence of the State and, in a certain way, the legitimate monopoly of its fiscal action. [...]