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When can additional local taxes be claimed?

Verified 18 August 2022 - Legal and Administrative Information Directorate (Prime Minister)

Tax Services may ask you for a tax supplement if they see errors in your returns.

However, they must meet deadlines, called recovery times, depending on the type of tax concerned.

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Housing tax

Error for which you are not responsible

Tax services have until December 31 of the year following the year for which the tax is imposed (December 31, 2022 for tax due under 2021).

Rebate or exemption that was wrongly granted to you

Tax services have until the end of the 3e the year following the year for which the tax is imposed (December 31, 2024 for tax due under 2021).

Error for which you are responsible

You are responsible for the absence or inaccuracy of your statements.

There is no deadline. Tax services can ask for a surcharge at any time.

Contribution to the public audiovisual sector (TV fee)

Tax Services may charge you a tax supplement until the end of the 3e year following the year in which the contribution is due (December 31, 2024 for the tax due for 2021).

FYI  

the television fee shall deleted for contributions due from 2022.

Property tax

Error for which you are not responsible

Tax services have until December 31 of the year following the year for which the tax is imposed (December 31, 2022 for tax due under 2021).

Rebate or exemption that was wrongly granted to you

Tax services have until the end of the 3e the year following the year for which the tax is imposed (December 31, 2024 for tax due under 2021).

Error for which you are responsible

You are responsible for the absence or inaccuracy of your statements.

There is no deadline. Tax services can ask for a surcharge at any time.