Our advice
General tax on polluting activities (TGAP): what are the obligations?
Practical sheet REF: FIC0843 V1
Our advice
General tax on polluting activities (TGAP): what are the obligations?

Author : Solange VIGER

Publication date: April 10, 2016 | Lire en français

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5. Our advice

5.1 Check if you are concerned by the annual TGAP

Before you embark on your annual TGAP declaration, it's a good idea to check whether you are concerned by this tax. Companies registered with the Répertoire des métiers are exempt from the operating tax.

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