The deputies adopted additional article no. 117 of the 2026 finance bill, devoted to the regularization of classified non-tax debts. The text cancels penalties and prosecution costs, while providing for recovery of the principal according to a specific schedule.
A device adopted by a large majority
In plenary session, the Assembly of People’s Representatives validated the proposal for additional article no. 117 by 73 votes to 6 with 6 abstentions. This measure aims to alleviate the situation of natural and legal persons affected by old non-tax debts, often stuck in complex procedures.
The article provides for the elimination of late payment penalties and prosecution costs, in order to allow a more accessible settlement of the principal of the debt, which will be recovered according to a schedule determined subsequently.
Debts affected by regularization
The system covers a broad category of debts:
- debts to the various ministries,
- debts linked to the exploitation of the maritime public domain,
- fees relating to dangerous or classified establishments,
- rents and other classified non-tax royalties.
All these debts must be recorded by the receiver of finances before January 1, 2026 to be eligible for the mechanism.
Resolve old situations and unblock recovery
Regularization aims to facilitate the liquidation of debts that have remained outstanding for a long time, by removing additional charges which made their payment difficult.
The State thus hopes to improve recovery while offering a solution to cases accumulated over several years.
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