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MVC_CIR : Movement of Receivables CIR

Years : 2005-2020

Producer : Ministry of Finance (DGFiP)

The Movements on Receivables file records all transactions related to corporate income tax receivables, and in particular initializations, refunds, and deductions. It is currently being used to monitor competitiveness and employment credit (CICE) and, in the near future, research tax credit (CIR). It is a single file of initialized and used research tax credit claims and is updated twice a year (updates may concern previous years).

Example of data content for MVC_CIR : Movement of Receivables CIR