As association managers, you are often confronted with complex legal and tax environments. Understanding and using the rescrit procedure offers you a valuable solution: obtain official clarification of your situation and protect yourself against possible irregularities.
This tool enables you to shed light on grey areas and confirm the interpretation of texts applied to specific cases, ensuring that your association runs smoothly and compliantly.
The rescrit procedure is a way for your association to obtain an official and formal position from the administration on the application of legal texts to its particular situation. This procedure is a real guarantee of security, since the authorities commit themselves to the answer given, provided that the information supplied is correct and complete, and that circumstances do not subsequently change.
This system only benefits the person who initiated the request. In other words, your association cannot refer to an interpretation provided to another structure, unless it is directly concerned by the situation mentioned in this reply.
The right time to apply for a rescript
When your association is faced with legal or tax uncertainty that could have significant consequences, it's a good idea to apply for a rescrit. This is a serious process that must be approved by your association's management. An unfavorable response may entail new obligations, sometimes retroactive, with possible financial repercussions.
To encourage a positive response, the dossier submitted must be clear, complete and supported by all the necessary documents. And even if a negative response could be reconsidered or contested, certain conditions, deadlines and procedures must be respected in the process.
The different types of rescript for your association
General tax ruling: assessing your association's tax position
The tax authorities may question the profit-making nature of your association's activities by means of a tax ruling to determine whether it is subject to commercial taxes. The application must be well prepared and sent by registered mail to the relevant tax department, bearing in mind that failure to reply within three months should be interpreted as a tacit refusal of the application.
Rescrit mécénat and tax receipts
This specific procedure concerns the eligibility of associations for the sponsorship scheme. It confirms your association's eligibility to receive donations and issue tax receipts. If no response is received after six months, your association may consider that it has received implicit acceptance.
Rescript on restructuring
Ideal in the event of a planned merger or demerger, this rescript ensures that the planned operation is not subject to restrictive legislation due to suspected tax evasion or avoidance. A six-month silence on the part of the tax authorities is equivalent to tacit confirmation that your association will continue to benefit from this advantageous tax regime.
Rescrit social: a tool for tax compliance
Thanks to the social rescript, any entity contributing to social charges can ask the administration to clarify the application of the standards that concern it. This includes questions on contributions, the employment of disabled workers or professional equality, with a response expected from Urssaf or any other competent collection body.
However, this mechanism is inaccessible in the event of an ongoing audit or litigation relating to the request. In short, social rescript is a proactive way of ensuring that your practices comply with the regulatory framework.