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Other exemptions are intended to avoid multiple charges
for business operations that are subject to another form of
taxation. Hence are mainly exempt: accommodation ser-
vices subject to the visitor’s tax (hotel...), fuel deliveries that
have already been subject to the tax on petrol products…
B.
RULES OF TERRITORIALITY
In order for the supply of goods and services to be subject
to the TGCA tax, they need to be located in Saint-Martin.
Supply of goods
Except in special cases, the place of delivery of goods
is deemed to be in Saint-Martin when they are located
in Saint-Martin:
a.
At the time of dispatch or shipping by the seller, the
buyer, or on their behalf, to the buyer;
b.
During assembly or installation by the seller or on
their behalf;
c.
When handed over to the buyer, in the event of no
dispatch or shipping;
d.
At the time of departure of shipping to destinations
outside Saint-Martin, when delivery is carried out by
means of ship or aircraft.
Notwithstanding the provisions of (a) and (b), if the place
of dispatch or transport lies outside Saint-Martin, the place
of supply by the importer or for his account following
the subsequent import is deemed to be in Saint-Martin.
Supply of services
The place of supply of services is deemed to be in
Saint-Martin:
a.
When the service provider has their head office or
a fixed place of business from which the service is
rendered or, failing that, their household or usual
residence and the lessee is based in Saint-Martin or
the service is used Saint-Martin;
b.
If the service provider does not have a head office
or fixed place of business from which the service
is rendered or, failing that, their household or usual
residence, but the service is used in Saint-Martin.
A self-assessment tax system is in place for when the
service provider is located outside Saint-Martin and the
services provided are subject to the TGCA.
This system is likely to apply in particular to services
provided by a parent company headquartered outside
Saint-Martin to a subsidiary based in Saint-Martin.
2.
Tax base, operable event,
chargeability and rates
Subject to specific provisions and clarifications provided
in legislation, the tax base for the TGCA is the price for
the acquisition of goods or services from the merchant
or service provider.
In general, the event giving rise to the tax occurs when
the goods are delivered or the services are performed.
In principle, however, the tax is payable only when pay-
ment or down payments are made, the taxpayer being
able to opt for payment according to flow.
The TGCA rate is 4%.
3.
Taxpayer obligations
In general, the TGCA tax must be paid to the
Collectivité
by persons who supply taxable goods and services
(commercial businesses or service providers).
Each taxpayer, who must declare themselves to the
business formalities center or tax office, is identified
by an individual number.
Taxpayers must file monthly TGCA returns showing tran-
sactions, to the public accounting office of the
Collectivité
,
and pay the corresponding amount of tax.
Returns and payments are on a quarterly basis only, for
taxpayers whose annual tax is less than €1,000.
Taxpayers are also subject to invoicing obligations.
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MARCH 2015 EDITION
TGCA TAX ON TURNOVER