i have been in entreprise individual since 2007 and i decided to opt for the new auto e tax regime.
as this new regime was started late in the year the deadline for registration was extended until 31ST march 2009.
i consulted with my accountant about wanting to make this change and i asked her if i made the request to urssaf or rsi and she said the request is made to administration impots, as rsi is purely a collector of social security payments. she told me that she would contact anministration at nontron to ask them for the proceedure to transfer to this new regime.
she then contacted me and said that nontron informed her that as i was already registered as E.I i was not able to actually change to auto/e but i was entitiled to adopt the tax regime of auto/e and all i needed to do was to send them a letter requesting this change, and they would inturn send my dossier to RSI. she asked impots what else i was required to do and they said i need to do nothing and there was no need for me to make any contact with rsi etc as the changover would be automatic and andinistration at impots would carry this proceedure out. they also informed her that i stop making provisional social payments and that my next social payment would be due in july and this would be either 21.3% OF MY TOTAL TURNOVER since january, or 23% of the aforemention, should i decide to opt for social/fiscal. after this july declaration i would then make a monthly declaration of earnings.
so i proceeded and sent a recorded delivery letter to admin and also i decided to send letters to both rsi and urssaf. these letters were sent early march.
so i waited and waited for some form of reply and nothing was forthcoming, however i continued to receive requests for provisional contributions on a monthly basis and simply returned these with a covering letter pointing out that i was not required to make these payments anymore as i had changed my tax regime. still each month i continued getting these demans through the post and again sent them straight back. i was beginning to get very fed up with this continuing situation and thought it very odd that now being in july i had still not received any requests or forms to fill out for my calculation of income, so i made another visit to my accountant to ask her if she could infact clarify with admin impots that they did receive my request to change to auto, as i had not heard from anyone. she questioned that i had made my declaration of income at the beginning of july? and i informed her that i had not received any such request from either urssaf or rsi; so she said she would speak with admin in the morning and confirm they had received this request.
sorry this is so bloody long winded but i need to get the facts over to you: anyway she contacted admin and they confirmed that they had received my letter to change my tax regime and also confirmed that they had forwared my dossier to rsi.
next she contacted rsi and asked why i had not received the relevent forms to complete for declaring my income etc under the rules of the new tax regime and rsi pointed out that i had not been changed to this regime because i had not completed the registration form. when my accountant explained that admin had informed that this was a automatic proceedure it was again pointed out that it was not automatic. my accountant then asked rsi why they had not forwarded these forms to me, they said they had not had a request from me asking to change to this regime? it was then pointed out that not only had impots forwared my dossier to them with notification of my request to change, but also the fact that i had also sent a recorded letter to rsi at the same time personally asking for the appropriete forms to be sent. there reply to this was that they had no record of receiving a letter from me or the dossier from impots, but then said that they would send the forms but it would be highly likely that it would be refused because i was past the deadline to change, and further pointed out that i would probably have to go to a tribunal and put the case to them.
my accountant then recontacted admin and explained the conversation she had had with rsi, and there reply was basically that the fact that they had received and forwarded not only my letter but also my dossier to rsi, that rsi would be obliged to honour this request as the dossier was sent within the deadline to rsi. they also went on to confirm that they would help in anyway they could to to help in resolving this situation.
my accountant drafted a letter to the head of urssaf which she was advised to do by rsi detailing the situation and told me that i should expect to receive the forms during the next couple of weeks. this was during the early part of july, and still i have received nothing other than another request for provisional social payments. i cannot speak to my accountant as she is on holiday until 11TH august, and am completely fed up with this whole situation.
as far as i am concerned, i have done exactly what i was told to do, both by my accountant and by administration impots, so surely if this went to a tribunal, i would expect that there were sufficient grounds in my favour to be allowed to change over to auto/e taxe regime surely.
so after all that, i am asking for any advice as to where i can expect to stand on this issue, as i really dont know what to do next and i am not prepared to continue in E.I for another 2 years having to pay nearly half my profit to social payments, which is nothing short of robbery as far as im concerned.
the simple fact of wanting to change to auto is if you dont earn you dont pay which at least gives you half a chance to survive, instead of having to pay an arm and a leg every month REGARDLESS as to whether or not you are actually working. its no wonder why so many businesses collapse in this country.
any help on where i stand on this would be much appriecieated.
soory again for having to write a book
regards bob
