Form G n°50: the monthly return for taxes and duties

Form G n°50 brings together on one form the taxes and duties a business owes for a given month. Each line is one tax: you give the base, the rate and the amount, then the total to pay. Filing and payment go together.

The most common lines (depending on your activity)

• VAT: VAT collected on the month's sales, minus deductible VAT on purchases.
• Payroll income tax (IRG): tax withheld at source on salaries paid to employees.
• Corporate income tax (IBS): provisional instalments, in the months set by the tax calendar.
• Withholding tax on certain payments, such as distributed income or services from non-residents.
• Stamp duties and other taxes specific to certain activities.

Form G n°50 does not replace the annual return on results (the tax return package), which is filed on a different date. It covers the month's flow: what you collected or withheld and now pay over to the Treasury.

Every taxpayer under the real tax regime:

• companies subject to the IBS: SARL, EURL, SPA;
• general partnerships (SNC);
• individuals under the real regime, because their turnover exceeds the IFU ceiling or because they opted for it.

The nil return applies to everyone: in a month with no sales, no salaries paid and no instalment, you still file the G n°50, marked néant.

1. 1

   Gather the month's figures

   Sales invoices, purchase invoices, the month's payroll, and the IBS instalment if this is an instalment month.

2. 2

   Work out VAT

   VAT collected on sales, minus deductible VAT on purchases and any credit carried forward. A positive balance is payable; a negative balance is a credit to carry forward.

3. 3

   Enter payroll income tax

   Write the total withheld from salaries paid during the month, from the payroll ledger.

4. 4

   Add the month's other lines

   IBS instalment if due this month, withholding tax on certain payments, stamp duties or taxes specific to your activity.

5. 5

   Add it all up

   Total all lines. If there is nothing, write néant: filing is still required.

6. 6

   Date, sign and stamp

   Signature of the manager or taxpayer, company stamp, period clearly stated.

7. 7

   File and pay by the 20th

   At your tax office counter with payment, or online on Jibaya'tic if your file is linked to it. Keep proof of filing and payment.

The DGI's Jibaya'tic portal lets you file and pay online. Access depends on the office that manages your file: ask your CDI whether your file is open on it and which login details you will receive.

Neuron only fills in business setup forms and does not do bookkeeping or routine returns: this guide is free and all you need to do it yourself. For bookkeeping and ongoing returns, see an accountant.

The G n°50 for a month is filed and paid by the 20th of the following month. September's is due by 20 October, December's by 20 January.

• Not filing in a month with no turnover, forgetting the nil return.
• Deducting VAT from an improper purchase invoice or one made out to someone else.
• Forgetting the income tax withheld from salaries, or declaring it in the wrong month.
• Filing without paying: filing and payment go together.
• Confusing the month declared with the month of filing.
• Using G n°50 while under the IFU: for employees' income tax, the form is G n°50 ter.
• Not keeping a copy of every return and every receipt.