News
- 25/032024Mar 25, 2024
Press release - 2023 income tax return
- 25/032024Mar 25, 2024
2023 Tax Return Campaign - President's Letter
- 15/012024
- 18/122023Dec 18, 2023
New TCPP collection procedures
Ladies and gentlemen, declarants,
As of December 31, the General Directorate of Customs and Indirect Rights will end the Consumer Tax Management Agreement on Petroleum Products (TCPP).
From January 1, 2024, this mission will be taken over by the General Directorate of Public Finance.This will result in minor changes in the reporting procedure:
From 01/01/2024:
- The filing and recording of TCPP’s declarations will still take place from Monday to Friday, from 09:00 to 12:00, but now at the Tax office: 8, rue Jean-Jacques FAYEL, Concordia - BP 382 97150 SAINT-MARTIN;
- At reception, priority access will be reserved for you;
- Your references for the registration of statements will now be Mrs. Nicole ALFRED and Mr. Jean-Emmanuel HILS;
- Sending statements by mail will be possible, at the following address: cfip.sxm.declarations-professionals@dgfip.finances.gouv.fr;
- Payments will continue to be made by transfer only, no later than 15 days after the filing of the TCPP statement. Beware, the RIB, on the statement, will be that of the Tax collection department:
- The new statement is to be downloaded from this website;
- When making the payment, please clearly indicate the mention "TCPP" and the numbers of the statements concerned.
- 01/122023Dec 1, 2023
Tax applicable to Saint-Martin for seasonal rent.
This document is a fact sheet regarding the taxation applicable to Saint-Martin for seasonal rent. - 29/112023Nov 29, 2023
Summary of TGCA declarations filed by intermediaries involved in the seasonal rentals of furnished accommodation - Articles 260 and 263 of the Saint-Martin tax code
- 30/102023Oct 30, 2023
Stable establishment of a national company in Saint-Martin: rescript procedure
The notion of a stable establishment is essential to assess whether the benefits derived from industrial or commercial activities carried out on the territory by a national corporation are taxable under the corporate tax in Saint-Martin.
Article 5 of the tax treaty concluded between the State and the Collectivity dated 21 December 2010, drafted according to the OECD model, includes a precise definition of the permanent establishment; It is therefore necessary to refer to it. According to this article, "Strategic establishment" means a fixed business facility through which a company operates all or part of its business."
With regard to corporate tax, domestic law (article 209 of the SMTC) retains the concept of "companies operated in Saint-Martin".
The usual exercise of an activity is characterized by three non-cumulative criteria:
• The operation of an establishment in Saint-Martin;
• The execution in Saint-Martin of operations through a dependent representative;
• The conduct of operations forming a complete business cycle.
With respect to the TGCA, the concept of a stable establishment does not affect the subjugation, which is determined by the territoriality rules for both deliveries and service delivery (SMTC Articles 250 and 252).
Section 80 B of the Tax Procedures Book allows a taxpayer in good faith to question the administration from a written, accurate, complete and sincere presentation of the factual situation, so that it provides, for example, the assurance that it does not have in Saint-Martin a permanent establishment or a fixed base within the meaning of the tax agreement linking the Collectivity to the State in which that taxpayer is a resident.
To carry out this approach, companies will now be able to use the attached questionnaire model, prepared by the Collectivy.
/files/file/Documentation/questionnaire%20rescrit%20ES%20SXM.pdf
- 09/102023Oct 9, 2023
Corporate designer tax book
To carry out your company’s declaration of existence, you will need to define the business sector, legal status, and estimate the annual turnover. To do this, it is important to know the taxes that you will be subject to and your tax obligations, even before completing your business declaration at the corporate formality centre or online. The purpose of this document is to provide you with the first useful information regarding taxation applicable to your business. - 09/102023Oct 9, 2023
Official Tax Bulletin - TGCA
This Official Tax Bulletin, whose subject is the TGCA, will allow you to become aware of the mechanism inherent to it in the smallest detail. - 20/092023Sep 20, 2023
Tax aid device.
The purpose of the official tax bulletin is to facilitate the understanding and implementation of the local tax aid system under section 199 undecies D of the Saint-Martin tax code, applicable to certain investments, including new productive investments, made in Saint-Martin. - 20/092023Sep 20, 2023
Tax aid device.
The purpose of the official tax bulletin is to facilitate the understanding and implementation of the local tax aid system corresponding to section 199 undecies E of the Saint-Martin tax code, applicable to certain investments, including new productive investments, made in Saint-Martin. - 20/012022Jan 20, 2022
Good reasons to invest in Saint-Martin
This guide provides a regulatory overview which will allow you to better understand the levers available for your establishment in Saint-Martin, which I hope will be successful.