General interest organization: in which cases to use a tax ruling?
Verified 19 November 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The tax rulings procedure allows an association, foundation or organization of general interest to ask a question to the tax administration. The term prescribed corresponds to the response provided by the administration. The answer given commits the administration and no longer allows it to change its position on the question formulated. There are different types of tax rulings, including the general rulings (called prescribed taxation) and the special requirement (called prescribed patronage).
Tax Restrict
The general rule or "taxation" allows the leaders of an association to ask the tax administration to know whether the association must pay commercial taxes (lucrative or not of your activities). For example:
- Corporate tax
- Value added tax (VAT)
- Apprenticeship tax
- Contribution on rental income (CRL).
The request must be made by written.
It must be sent by registered mail with acknowledgement of receipt to the departmental or regional public finance directorate (depending on the departments) of location of the head office of the organization.
The application may also be filed against discharge.
FYI
One corresponding associations is appointed in each departmental directorate of public finance to answer questions.
The leaders of the association must provide all the elements concerning its operation, its activities and any supporting documents related to its activities allowing the administration to assess its situation.
The application for a general (tax) rescript can be made with a general rescript request template.
The tax administration has a 3 months delay to respond to a request for a rescript.
However, it did not no obligation to respond sound: silence at the end of this period is equivalent to a negative reply.
The deadline of 3 months starts to run from receipt of the complete application by the tax authorities.
When the request is mistakenly addressed to an incompetent department, this one forwards to the competent service. In this case, the deadline is short from the date of receipt of the application by the competent tax office.
If the folder is incomplete, the 3-month period shall not start to run only from the receipt of all the documents requested by the administration.
If the deadline of 3 months expires on a saturday, sunday, holiday or non-working day, it is extended until 1 business day next.
In case of an answer, it is necessary to your situation. The prescription must be argued and only concerns your organization.
FYI
An administration response to an email cannot be considered a prescription.
In the event of disagreement, the prescription may be the subject of a request for review within a period of 2 months. The association's officials cannot invoke new elements.
The request for reconsideration shall be made in the same way as the original request (i.e. the request shall be sent to the department giving the original reply by registered post with acknowledgement of receipt or by direct delivery against discharge).
The re-examination shall be carried out by a panel of experts which is not aware of 1re and who responds within the same time frame.
If you wish to contest this second opinion, you can enter the administrative tribunal within 2 months, under certain conditions.
Prescribed patronage
The special requirement or "patronage" allows the leaders of an association to ask the tax administration whether the association can benefit from the general interest status of organizations receiving donations, and thus obtain funding from third parties.
Thus, if the association is a public interest organization, the tax administration will inform its managers whether the association is:
- Entitled to receive manual donations not subject to registration fees
- Able to issue tax receipts entitling donors to a tax reduction.
The request for prescribed "patronage" must be made in writing using the template next:
Model of application for a rescript for the benefit of organizations receiving donations
The request must be sent by registered mail with acknowledgement of receipt to the departmental or regional public finance directorate (depending on the department) of the location of the organization's headquarters.
The application may also be filed against discharge.
FYI
One corresponding associations is appointed in each departmental directorate of public finance to answer questions.
The tax administration has a 6 months delay to respond to a request for sponsorship.
That time limit starts to run from receipt of the complete application by the tax authorities.
When the request is mistakenly addressed to an incompetent department, this one forwards to the competent service. In this case, the period of 6 months starts to run from the receipt of the request by the competent service.
If the period of 6 months expires on a saturday, sunday, holiday or non-working day, it is extended until 1 business day next.
Depending on the response given by the administration, 2 situations may arise:
- If the administration gives a favorable response or does not respond within 6 monthsHowever, the association can receive donations and issue tax receipts. This decision, even without a written response, protects the association: as long as its situation does not change, the administration cannot revoke its agreement for donations already received.
- If the administration has answered negatively within 6 monthsHowever, the association cannot issue tax receipts or receive donations that qualify for a tax reduction. If the association's officials do not comply with this decision, they risk a fine equal to the amount of the tax reduction wrongly granted to donors.
Only a positive response or the absence of a response within 6 months allows the association to issue tax receipts safely.
FYI
An administration response to an email cannot be considered a prescription.
In the event of disagreement, the prescription may be the subject of a request for review within a period of 2 months. The association's officials cannot invoke new elements.
The request for reconsideration shall be made in the same way as the original request (i.e. the request shall be sent to the department giving the original reply by registered post with acknowledgement of receipt or by direct delivery against discharge).
The re-examination shall be carried out by a panel of experts which is not aware of 1re and who responds within the same time frame.
If you wish to contest this second opinion, you can enter the administrative tribunal within 2 months, under certain conditions.
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