French Habitation tax and TV tax

Who has to pay habitation tax and TV tax ? When should I receive the invoice for habitation tax and TV tax ? What is the deadline to pay habitation tax and TV tax ? What if I miss the deadline ? How can I pay habitation tax and TV tax ? What if I have not received my invoice ? Who has to pay habitation tax and TV tax ? This tax is owed by every person (owner, tenant or free occupier) living in a house on the 1rst January 2008. All living premises such as houses or apartments are liable to this tax as well as the immediate dependencies as garages for instance. Furnished but non-occupied accomodation like second residences are liable to the habitation tax. On the other hand, empty accomodation intended for tenancy is not taxed (although some cities impose on it an additionnal tax called annual tax on vacant accomodation). As for the land tax, the habitation tax is calculated from the cadastral value of the property. With the habitation tax is requested as well the TV tax (Redevance Audiovisuelle) on the same invoice. Only one payment is required for both taxes. The amount of the TV tax for 2008 is 116 euros.
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When should I receive the invoice for habitation tax and TV tax ? The first invoices were sent in the beginning of October. You can receive your invoice until the end of November.
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What is the deadline to pay habitation tax and TV tax ? The deadline to pay your habitation tax is mentionned on your invoice. Generaly, the deadline is the 17/11/2008. However, the deadline to pay can be extendeded to the 15/12/2008.
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What if I miss the deadline ? The tax office will request a 10% surcharge of the amount of your tax.
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How can I pay habitation tax and TV tax ? The habitation tax and TV tax can be paid by cheque, payable to TRESOR PUBLIC. Your cheque needs to be sent with the payment slip attached to the habitation tax invoice (on the very right bottom of the invoice) to the adress written on the payment slip (Centre d’Encaissement du Tresor Public…). If you have a French bank account, you can pay by internet (with a withdrawal of the tax from your bank account 8 days after the deadline) or by TIP. For the latter, you need to date and sign the payment slip and to attach a RIB (French bank account details) if your bank account details are not already on the payment slip. You then need to send everything to the adress written on the payment slip (Centre d’Encaissement du Tresor Public…).
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What if I have not received my invoice ? You do not receive the invoice when you are not liable to the tax. For example, if you own a French leaseback, you should not receive the invoice for habitation tax and TV tax, as it is to the leasing company to pay for these taxes. If you have received your previous habitation tax invoices and have not received this year’s tax invoice, you need to check that your local tax office has your correct address. If the address on your last year’s habitation tax invoice is not your current address (if you have moved during the year), you need to inform your local tax office of your new address. If you have chosen monthly instalments to pay your habitation tax, you should receive your 2008 invoice within November.
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