All taxpayers have access to this box in their income tax declaration. Just check it out and fill it properly.
When you hear about tax control, you immediately imagine that it only concerns fraudsters, businesses, affluent people or taxpayers. However, reality is quite different. The taxman can also very well be interested in an average employee, without particular assets or mirobal income. A simple inconsistency in the declaration, an oversight of the box or missing information may be enough to attract the attention of the tax administration. Anyone can therefore be concerned, regardless of the standard of living. Hence the importance of leaving nothing to chance, even when the declaration seems simple.
Precisely, there is a box which is often forgotten by taxpayers when it can be very useful to avoid a tax audit. As you know, the taxman pre -filled income tax declarations according to the data communicated by employers, pension funds, employment center, banking establishments, social organizations, etc. As soon as you change information, for example a donation made to an association or a tax allowance, you potentially put yourself in the viewfinder of the tax administration.
To avoid being in their radar, there is a particular box to check and fill out directly on your declaration: this is the “express mention” box, reveals Célia Petrissans, accountant, in a video on her tiktok account (alias @cela_petrissans). As explained by the Official Public Finance Bulletin site, “The extension of the ‘express mention’ is likely to apply to all the declarations including the indication of elements to be retained for the base or the liquidation of the tax, whatever the taxation in question”.
Clearly, in this box, “The taxpayer must explain black on white why he changed a box that is pre -filled”, explains the specialist. By doing this, he protects himself in one direction, he limits the risk of control and in the event of control “If he explained his situation at least, he avoids the possibly recovery penalties concerning the bad liver”, underlines Célia Petrissans.
This “express mention” box is generally accessible on your online declaration (it is also present on the paper version), at the level 3 “income and charges”. In this part, you have an “information” insert where the following sentence is written: “If you wish to attach to the knowledge of the tax administration certain elements of your declaration for which you are not certain of your interpretation, report an express mention by checking the box opposite“. Once checked, you have a space that takes place to be able to justify your modification or your doubt. By following the indications, you are likely to be in the rules!
