New Caledonia

Taxable period

Generally, the New Caledonian tax year runs from 1 January to 31 December.

Tax returns

In order to establish income tax, every person with taxable income subject to this tax is required to file and send a detailed declaration of their income and profits from the previous year and their family expenses to the individual or professional income tax office, according to the category of income declared, each year before 1 April.

This declaration is, if necessary, accompanied by various declarations provided for in terms of categorical income.

However, this deadline is extended to 30 April for taxpayers subject to the actual profit regime (bénéfice réel) provided for in articles 76, 78, Lp.82, and 105 of the tax code.

This deadline is extended to 30 June for taxpayers who do not have their tax domicile in New Caledonia.

The income declaration filed electronically must reach the administration by 30 June at the latest, according to a schedule and modalities set by a government decree.

Payment of tax

Individuals must make two preliminary payments, each amounting to one-third of the total tax paid in the last fiscal year. These payments should be made by 31 March and 15 July of each fiscal year. Typically, any remaining tax owed is paid in October, which is when the tax authorities issue a payment notice.

Tax audit process

The tax administration may conduct an audit of an individual's overall tax situation with respect to income tax. During this audit, the administration may check the consistency between, on the one hand, the income declared and, on the other hand, the taxpayer's assets, cash position, and lifestyle elements.

The audit of an individual's overall tax situation may not extend over a period longer than one year, counted from the receipt or delivery of the notice of review.

Statute of limitations

For income tax, corporate tax, the solidarity tax on services, the tax on financial transactions, and the TGC, the tax administration's right of recovery is exercised until the end of the third year following the one for which the tax is due. For the solidarity tax on services, the tax on financial transactions, and the TGC, when the fiscal year does not correspond to the calendar year, the recovery period starts from the beginning of the first period over which the right of recovery applies in terms of income tax or corporate tax and ends on 31 December of the third year following the one in which this period ends.