What is an SGC (accounting management service) withdrawal?
A levy carried out by the tax administration
SGC means “accounting management service”. It refers to the structure responsible for tax overlapping. The “SGC”, “SGC PRLV” or “Self -Direct” or “Department of accounting management” labels on the pay sheet or the bank statement indicate that the transaction has been operated by the public treasury. This levy carried out on the taxpayer’s bank account resolves various financial obligations towards public entities or services related to the administration.
A tax applicable to all taxpayers
The SGC levy may apply to all taxpayer categories, whether they are employees, retirees, self -employed workers or job seekers.
What is the amount of the SGC levy on the pay slip or the bank statement?
The amount of monthly tax under the withholding tax
The amount of the SGC levy which appears on the monthly pay sheet corresponds to the deduction made under the withdrawal of income tax. Thus, the taxpayer settles the tax when he receives his income. There is no more time.
Amount due for income tax after sending the tax notice
Other SGC samples may occur during the year. This is for example the case for taxpayers whose tax notice indicates that a tax balance remains to be paid after the declaration of income made in the spring. This balance corresponds to the difference between the tax actually due to the income of year N-1 and the amounts already levied at the source during that same year. This operation originates from the Directorate General of Public Finances and is entitled “Balance Tax Income (Year) N of XXX invoice”.
The types of income affected by the SGC sample
Another adjustment sample can be made by the accounting management service for income types that cannot be taken from the source, for example:
- movable capital;
- real estate capital gains or disposal of the value-value;
- Local taxes (housing tax, property tax, garbage collection tax …).
What is the DGFIP or PRLV DGFIP withdrawal?
If the label is “PRLV DGFIP”, it is then a levy taken for the benefit of the Directorate General of Public Finances (DGFIP), for the tax and tax regulations concerning property income or even taxable income received abroad. It can also be samples following unpaid food pensions.
When does the levy of the Directorate of Public Finance intervene?
Monthly source deduction
Employees, retirees, job seekers, are taken from the source every month by the employer, pension funds and France work at the time of paying their salary, retirement pensions or unemployment benefits … On the other hand, self -employed workers, farmers or people benefiting from property income, are taken every monthor on option each quarter, directly on their bank account by the tax administration.
Notification of the amount of the withholding tax in the second half
Each year, the amount of the withholding tax is notified to the taxpayer on the tax notice. He intervenes at Second half of the year N+1. This practice makes it possible to remove the discharge of one year which existed until 2018 between the perception of income and their taxation.
Tax balance to be reimbursed by the SGC between September and December
In addition to the source tax levy, certain taxpayers must pay the share of the remaining tax due in the previous year “N”, declared in theYear N + 1. The regulation by the accounting management service comes in the second half of year N + 1. Between September and December 2025the taxpayer will therefore receive a levy corresponding to the income tax of 2024.
If the tax balance Do not exceed 300 eurosthere will be only one SGC sample. Otherwise, four equal samples will be distributed at the end of the months of September to December of the year N +1. The first levy will take place on Thursday, September 25, 2025.
This regularization is made up of the balance between the tax to be collected and the total of the withdrawals at the source occurred. The same goes for income from movable capital, real estate gains or transfer of securities, but also for local taxes.
The wording of the levy of the income tax balance will be clearly identified on the bank statement by its origin “Directorate General of Public Finances” and by its wording “Balance tax returned year 202x / XXX invoice number.
What is the role of the DGFIP accounting management service?
Financial and heritage management
The SGC (Accounting Management Service) of the Directorate General of Public Finance (DGFIP) is a structure responsible for the accounting management of local authorities, local public establishments and certain public organizations. It plays a key role in financial and heritage management and in the accounting of local authorities, in particular by ensuring that the taxes which are due to them are well collected.
Tax overlap
The SGC is competent for the RTax listen to And ensures the tax reception of the public at the local level. This is why this service directly levies the sums due from the account of specific taxpayers, after notification on the tax notice sent.
