MIL OSI Translation. French Polynesian to English –
Source: Government of New Caledonia
During its weekly meeting, the government discussed a draft law of the country which proposes to simplify tax procedures for taxpayers and improve the collection of taxes and fees.
In New Caledonia, the tax administration consists of two actors. On the one hand, the direction des Services fiscaux (DSF), which covers mainly the taxes paid by corporate and indirect taxes, such as corporation tax and the additional contributions or general tax on consumption. And on the other hand, the payer of New Caledonia, which belongs to the general directorate of public Finance, in charge of the collection of most direct taxes and a few fees.
Declare and pay taxes at the same counter
“Our goal is to continue the centralization of the collection within the DSF,” says the government spokesperson Christopher Gyges. In 2009, the levying of the tax on corporations was transferred to the Paierie to the DSF. The text of today offers to continue in this path, confident gradually to the DSF to the collection of a number of other tax revenues. “
At the end of these transfers, which échelonneraient over the next four years, the DSF would become the single point of access for all taxpayers to declare and pay their taxes.
Modernize, simplify, and optimize
In addition to the simplification of the steps for users, this draft law will also allow ” to optimize the yield of the tax, points out Christopher Gyges. This is a major issue since the charges on the unpaid amounted to about 7.7 billion swiss francs per year.”
To achieve this, the bill proposes to modernise the recovery procedures, for example by creating a tax account secure to pay online in some contributions. It also plans to harmonize the penalties in case of delay of payment by the application of a surcharge of 10 % on the amounts remaining to be paid.
The timing of the transfers of the tax revenue collection
2020 : the contribution of the patent and the right to license
Continuation of the exceptional bonus
The law of the country to support the growth of the caledonian economy, adopted on 30 December 2019 has introduced the possibility for the employer to pay its employees an exceptional bonus of purchasing power, limited to a maximum of chf 100,000 and tax-exempt. In the context of the health emergency, the preliminary draft of the law of the country proposes to continue this scheme and extend it to employees hired on or after January 1, 2020. This premium would be to the benefit of employees whose compensation is less than three minimum wages guaranteed (SMG). It will have to be paid between January 1, 2020 and September 30, 2021, without substituting any element of compensation.
EDITOR’S NOTE: This article is a translation. Apologies should the grammar and/or sentence structure is not be perfect.