10 In accordance with Article XVII of the Host Agreement relating to the International Agency for Research on Cancer (IARC) the Government of the French Republic taxes staff of the Agency who are French nationals or permanent residents in France.
20 IARC staff liable for French income tax are reimbursed in accordance with the principles outlined in Section III.18, Income tax : policy and application.
30 IARC staff receive during February each year an annual statement of earnings, which indicates taxable and non-taxable items for purposes of tax declaration.
40 Normally one income tax return is filed by the head of a family ("chef de famille") in respect of the total family income, whatever the source. Accordingly an IARC staff member is responsible for filing the return if head of the family, or having IARC income included with that of the head of the family, as applicable.
50 For the purposes of claiming reimbursement of income tax, it may be sufficient to provide the IARC Budget and Finance Officer with a copy of form No. 1533 M, headed "Avertissement", setting out the tax due by the staff member, in order to compute the amount of tax reimbursable by the Organization. Where additional information is needed to compute the reimbursement, a copy of form No. 2032 or 2033 is also required, irrespective of whether or not the staff member is head of the family.
60 Advances to pay income tax by instalments (see III.18, Claims for reimbursement of income tax) may be requested by 15 February, 15 May and within one and a half months of receipt of the "Avertissement" each year, these being the dates by which instalments of French tax become due and payable.
70 On separation from service, the reimbursement of tax made by the Organization in the following year need not subsequently be declared by the ex-staff member.
