Tax collection
Payments of taxes paid by natural persons and legal persons must be made from the services of the tax collection department within the time limit. In some cases, it is possible to establish a settlement plan with the services or to obtain an additional time limit. In the event of a failure to pay, the services are competent to initiate prosecutions which may go as far as seizure of wages or bank accounts. The mission is also to manage the expenses and revenues of the collectivity of Saint-Martin and the public institutions of the territory. The tax collection department includes a personal service, a business service, a registration service and the local public sector.
Individuals service
This service is competent to recover income tax and property tax. Land tax and income tax are taxes assessed on a role basis. In other words, you cannot pay these taxes before you receive the corresponding tax notices. Income tax and land tax notices are sent annually to the taxpayers concerned. On these notices are mentioned the amount of the tax due and the payment deadline. For the payment of the property tax, it is possible to pay by monthly payments or to pay directly on the internet (impots.gouv.fr). With respect to income tax, an advance notice is sent to tax payers in the first and second quarter of the year. It should be noted that the instalment is an advance on the income tax, the amount of which becomes final after the subscription of the income tax declaration. The tax notice includes information related to advance payments, the remaining balance to be paid or the amount of the surplus that may be found. Payment or levying to the source of income tax is not possible in Saint-Martin.
Professionals service
This service is competent to collect corporate taxes. Companies must submit to the service their declaration (TGCA, licence fee and patent contribution etc.) and notices of payment of the corporate tax duly completed and accompanied by payment or proof of payment, in the event of payment within the specified time limits. In addition, this service is issued to companies, upon request, with tax regularity certificates, provided that companies are up to date with their tax filing and payment obligations.
The registration service
The mission of the registration service is to register the notarial acts and private acts of individuals and companies subject to the formality of registration. Registration is also possible for acts that are not subject to this formality. This formality, in principle, gives rise to a right of registration, calculated in accordance with the provisions of the Saint-Martin tax code, and must be paid at the time of filing of the acts.
Payment methods at the tax collection department
Payment methods accepted are cheques (payable to the public treasury ( Trésor Public ) ), bank transfers, cash or bank card payments and payment calibration on request.
Consider specifying the identity of the payer, the nature and references of the tax or expenditure paid (Role number, PGCA number, title reference).
Bank details:
- IBAN: FR20 3000 1000 641D 9300 0000 009
- BIC: BDFEFRPPCCT
Contact information
Centre des Finances publiques (Tax office)
Pôle recouvrement ( tax collection department)
8, Rue Jean-Jacques Fayel
BP 382 97054 Saint-Martin CEDEX
Tel: 05 90 29 06 26
The tax collection department receives the public every day from 8:00 a.m. to 12:30 p.m.
For any questions and claims you can contact us: