In view of the transfer of tax jurisdiction to the COM according to the organic law of 2007, the new management agreement concluded between the General Directorate of Public Finances (DGFIP) and the Collectivity of Saint-Martin was granted by the Territorial Council.
Despite the transfer of powers, the operations of managing the tax base, control and collection of tax still fall, to this day, exclusively within the jurisdiction of the State: they are carried out by agents of the DGFIP or , under their control, by agents of the Collectivity, made available to the Center des Finances Publiques de Saint-Martin. All of these conditions appear in an agreement called "Management Agreement", established between the State and the Collectivity, concluded on March 10, 2008. Negotiations between the two bodies to make the required adjustments were recently completed. . The new text, which also refines the forecasts of operating and investment expenses related to the exercise of the agreement, includes salutary advances concerning the IT partnership with the State. From now on, certain computer applications may be developed by the Collectivity in connection with the DGFIP, whereas until now the State was content to take note of the "divergence" of information systems arising from the tax autonomy of the COM. The support of a DGFIP agent will therefore make it easier to develop applications and link the base, control and collection sectors. It should be noted that an annual report will be produced by the DGFIP on these missions carried out on behalf of the Collectivity, for which it is billed a little over €1,6 million per year, compared to the €124,5 million in tax revenue collected last year (+3,4% compared to 2021). _Vx
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