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楼主 |
发表于 2015-12-18 11:03
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Hello,
We inform you that changes will be made to the terms of application of the solidarity tax credit. These changes were announced in the Budget Speech of 26 March 2015.
Thus, as of 1 January 2016, the eligibility of an individual for the tax credit for solidarity and the amount to which he is entitled shall be determined according to the situation on 31 December of the previous year. So, for the period July 2016 to June 2017, the amount of credit paid to an individual will be determined by its location in the December 31, 2015.
Note that the tax credit to which an individual is entitled for the period between 1 January and 30 June 2016 will be the recalculated according to the situation on 31 December 2015.
Furthermore, to be entitled to the amount for a person living alone, an individual should have occupied and held a house for a year, where he lived alone or only with one or more persons under the age of 18 at December 31, 2015.
Also note that any person or company that owns a building containing a rental unit shall produce and deliver, between January 1 and February 29, 2016, a record 31 to all individuals who are tenants or sub-tenants of an eligible dwelling December 31.
They will use the information provided on this statement to claim the solidarity tax credit by completing Schedule D when they file their tax return. This Annex will be simplified and also reflect the changes made to the terms of the tax credit.
The main changes in Annex D are:
The individual must now provide the address of its principal place of residence on December 31 of the year 2015. Note that this information will replace the section on housing in a northern village that was on the annexes of previous years.
The individual will need to provide information on persons who lived with him at 31 December 2015. It will have to specify whether he lived alone all year or a person or persons other than his spouse, who were owners, tenants or sub -locataires housing.
The individual must provide the slot number and the number of tenants or subtenants registered on the statement 31 which was presented to him, if rent their housing.
The individual must provide the serial number or identification number on the municipal tax, if a homeowner. |
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