Direction générale des Finances publiques (contrôle fiscal)
Proposition de rectification
The heading is the term used on the official page, not a quotation from the letter itself.
What it is
A letter from the tax office after a check: it proposes changing the tax and explains why.
What the rules provide
The rules provide for a reply — acceptance (acceptation) or objections (observations).
Deadline
The reply is due within 30 days of receiving the letter; on the taxpayer's request it is extended by another 30 days. The date of the reply is the date the observations are sent.
Usual steps
- Note the date of receipt: the 30 days run from it.
- The rules grant another 30 days on the taxpayer's request; the office's address is in the letter itself.
- The date of the reply is the date the observations are sent, not the date the tax office receives them.
Where
The tax office named in the letter; rule — DGFiP doctrine (BOFiP, BOI-CF-IOR-10-50-10, 19.05.2021), not a service-public page.
How to tell it is genuine
Check your account, not the email: type impots.gouv.fr yourself and log in. Neither the sender's address, nor a logo, nor a link in the email proves anything.
Source: BOFiP — BOI-CF-IOR-10-50-10 (2021-05-19) — checked 2026-10-16