ADHÉRENT D’UN VISEUR FISCAL CONVENTIONNÉ

English translation: Member of a panel Revenue-accredited to sign off as tax agents

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:ADHÉRENT D’UN VISEUR FISCAL CONVENTIONNÉ
English translation:Member of a panel Revenue-accredited to sign off as tax agents
Entered by: Adrian MM.

18:48 May 12, 2020
French to English translations [PRO]
Law/Patents - Law (general) / Lawyer's fee note (France)
French term or phrase: ADHÉRENT D’UN VISEUR FISCAL CONVENTIONNÉ
This appears at the foot of a lawyer's fee note just above the line stating "payment of fees by cheque accepted"
I gather it has something to do with the tax payable by the practice but I cannot find a suitable translation

Suggestion will be welcome from any collegaue who is familiar with this, but please no bland guesses
AllegroTrans
United Kingdom
Local time: 09:21
Member of a body Revenue-accredited to certify (sign off) accounts as tax agents
Explanation:
'Has come up before' - but the answer closed with no conclusive answer. Commentators should also note the tenor of the question: no bland rather than blind guesses.

Viseur means a certifier of accounts, namely an agent authorised to sign off accounts that may well have been prepared or audited by someone else in the firm or practice.

UK chartered accountants make the point that they are agents collecting 'tax on behalf of the Inland Revenue / HMRC'. The tax returns they sign off ('viser') are rarely questioned by HMRC tax clerks, except for trivial-to-excessive deductions claimed-
Selected response from:

Adrian MM.
United Kingdom
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2Member of a body Revenue-accredited to certify (sign off) accounts as tax agents
Adrian MM.
4member of a state approved business association or CPA office ....
Francois Boye
4CPA or CA with approved tax preparer status
Reuben Wright
3 +1"audited by an approved tax adviser/preparer" // "audited by a registered tax accounts approver"
Daryo
3a tax inspector's client who's signed an agreement with the tax authorities
Lisa Rosengard
3 -1member (affiliate) of a tax (financial) sight (or viewfinder) linked with the public (health) sector
Lisa Rosengard


Discussion entries: 14





  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
member (affiliate) of a tax (financial) sight (or viewfinder) linked with the public (health) sector


Explanation:
A definition of 'adhérent' is 'member'.
A definition of 'un viseur' is 'sight' or 'viewfinder'.
A definition of 'conventionné' is '(doctor or establishment) linked with the public (national or state) health service/sector'.
(Collins dictionary, French-English)

Lisa Rosengard
United Kingdom
Local time: 09:21
Native speaker of: Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
neutral  Reuben Wright: Please don't use "tax sight" or "financial viewfinder" on any translation. A kind reminder; the Asker requested no blind guesses. An answer with researched links showing definition/usage is always useful. Happy answering!
2 hrs

neutral  Francois Boye: you need to quote French legal documents
2 hrs

disagree  Daryo: you just proved that "translating by dictionaries" is of no good, especially in specialised fields ...
8 hrs
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7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
CPA or CA with approved tax preparer status


Explanation:
"conventionné" means" that they have signed an AGREEMENT with the tax authorities.

Les experts-comptables inscrits au Tableau de l'Ordre peuvent désormais se prévaloir de l'autorisation d'exercer le visa fiscal, au même titre que les centres de gestion agréés (Décret n° 2010-197 du 19 mars 2010).

Par cette mesure, les clients de ces professionnels bénéficient de l'avantage fiscal de non-majoration de 25 % de leur bénéfice imposable (CGI, art. 158-7-1°-.b.).

Le Visa Fiscal comprend trois composantes

Cette mission, non obligatoire, est conditionnée à la signature d'une convention conclue avec l'Administration pour une durée de 3 ans, renouvelable une fois par tacite reconduction pour la même durée.

Nouvelles règles applicables aux experts-comptables conventionnés « viseurs fiscaux »
https://www.l-expert-comptable.com/a/37148-exercice-du-visa-...

Désormais, les viseurs fiscaux ont l’obligation d’effectuer l’examen périodique de sincérité des pièces justificatives de leurs clients ou adhérents, et produire un compte rendu de mission à ces derniers, et transmettre une copie à l’administration.

http://www.infodoc-experts.com/Espace-Fiscal/Actualites/Nouv...

By using these CPA's or CA's you pay less tax.



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Note added at 7 hrs (2020-05-13 02:18:19 GMT)
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To become a CTEC registered tax preparer, you must:

Take a 60-hour qualifying education course from a CTEC approved provider within the past 18 months
Purchase a $5,000 tax preparer bond from an insurance/surety agent
Get a Preparer Tax Identification Number (PTIN) from the IRS
Register and pay the $33 registration fee online

https://www.ftb.ca.gov/tax-pros/california-tax-education-cou...
https://www.businesswire.com/news/home/20160322005207/en/Tax...

EFILE is an automated service that allows approved tax preparation service providers and discounters to send individual income tax return information to the Canada Revenue Agency (CRA) directly from EFILE–certified tax preparation software.

https://www.canada.ca/en/revenue-agency/services/e-services/...
Taxpayers may take their tax slips and supporting documents to a registered tax preparer and for a fee, the tax preparer will prepare their return and send it to us electronically using EFILE.


Example sentence(s):
  • Both the Certified Public Accountant (CPA) and Chartered Accountant (CA) are credentials that you earn through defined study and by passing an examination. The CPA credential is issued solely in the U.S. whereas the CA credential is administered and recog

    https://www.ais-cpa.com/cpa-vs-ca/
    Reference: http://www.infodoc-experts.com/Espace-Fiscal/Actualites/Nouv...
Reuben Wright
Canada
Local time: 05:21
Works in field
Native speaker of: Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
neutral  Daryo: all that is fine but relates to the "viseur fiscal", not to the lawyer on whose invoice appears the term to translate. It's not this lawyer who's got the status of "viseur fiscal conventionné" but their accountant.
2 hrs
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13 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
Member of a body Revenue-accredited to certify (sign off) accounts as tax agents


Explanation:
'Has come up before' - but the answer closed with no conclusive answer. Commentators should also note the tenor of the question: no bland rather than blind guesses.

Viseur means a certifier of accounts, namely an agent authorised to sign off accounts that may well have been prepared or audited by someone else in the firm or practice.

UK chartered accountants make the point that they are agents collecting 'tax on behalf of the Inland Revenue / HMRC'. The tax returns they sign off ('viser') are rarely questioned by HMRC tax clerks, except for trivial-to-excessive deductions claimed-


Example sentence(s):
  • Notre cabinet d'expertise comptable vous propose une mission de viseur fiscal, vous permettant de bénéficier d'avantages fiscaux. Nous avons signé *une convention avec l’administration fiscale*, nous permettant d’opérer en tant que « Viseur Fisca

    Reference: http://www.bmfiduciaire.fr/fiscal/viseur-fiscal
    Reference: http://www.gov.uk/appoint-tax-agent
Adrian MM.
United Kingdom
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 164
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  ph-b: Not sure about "body" (isn't there another word?) but agree with the rest, esp. "member" for adhérent if AGA - otherwise "client" (for accredited auditors).
44 mins
  -> Thanks. My first thoughts were a 'a panel-approved business', 'professional practice', 'firm' or 'agency', the latter foreshadowing and linguistically duplicating the underlying status of 'tax agents'-

agree  Kalamay Fondzenyuy: Makes sense
5 hrs
  -> Merci and thanks!

neutral  Francois Boye: This is the HMRC's document on the matter: https://www.gov.uk/appoint-tax-agent. The US IRS calls this a Third Party Authorization
6 hrs
  -> Maybe you ought to take the same trouble to read my second HMRC weblink instead of replicating such. BTW, this status in the UK is merely called tax agents and not a third-party authorisee.

neutral  Daryo: THAT would make perfect sense when applied to the accountant - only problem is the mention is on the invoice of the lawyer who is being "audited" by this accountant // this lawyer IS NOT "member" of anything, he's a client of the accountant.
7 hrs
  -> Membership may well be that of the lawyer's practice that employs in- our out-of-house book-keepers, auditors or accountants to sign off the practice's a/cs. A large firm would have its own 'costs dept.' and even a one-man/woman band an own book-keeper.

agree  GILOU
21 hrs
  -> Thanks, merci et wouf-wouf!

disagree  Reuben Wright: "tax agent" can also be a relative/friend. A lawyer would use an accountant. Tax agents have not all signed an AGREEMENT with the AGA [approved status], which is what allows their clients to benefit from 25% non-majoration in France.
1 day 11 hrs
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9 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
adhérent d’un viseur fiscal conventionné
"audited by an approved tax adviser/preparer" // "audited by a registered tax accounts approver"


Explanation:

"adhérent de .." would literally be "member of ..." but it can expressed simply this way:

"audited by an approved tax adviser/preparer"

as "adhérent de .." simply means that this MD is on the list of businesses that are the clients of this "viseur"

The job of a "viseur fiscal conventionné" looks very much like a job of an auditor of company books

-- réaliser un examen périodique de sincérité des pièces justificatives de leurs clients
-- produire un compte rendu de mission à leurs clients, dont une copie devra être transmise à l'administration fiscale.

https://www.legifiscal.fr/actualites-fiscales/1614-nouvelles...

what would also correspond to what they (viseur fiscaux conventionnés) do: "viseur" = donne le visa

"audited by a registered tax accounts approver"

as they are basically giving a "seal of approval" to accounts presented to the taxman by their clients. "viseur" = donne le visa





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Note added at 10 hrs (2020-05-13 04:51:11 GMT)
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implied: "we are audited by ..."

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Note added at 10 hrs (2020-05-13 04:58:35 GMT)
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... but it can be expressed ...

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Note added at 21 hrs (2020-05-13 15:57:45 GMT)
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this is in a way similar to small companies making a point of having "audited" accounts, even though they are so small that they don't have to have their accounts "audited".

Gives better impression, like businesses below the VAT threshold still registering for VAT.


Daryo
United Kingdom
Local time: 09:21
Native speaker of: Native in SerbianSerbian, Native in FrenchFrench
PRO pts in category: 171

Peer comments on this answer (and responses from the answerer)
agree  EirTranslations
1 hr
  -> Thanks!

neutral  Francois Boye: This is the HMRC's document on the matter: https://www.gov.uk/appoint-tax-agent. The US IRS calls this a Third Party Authorization
9 hrs
  -> it's not comparable - this is some peculiar French invention as these "viseur fiscal" are in fact acting on behalf of the state NOT "representing/acting on behalf of" their clients.
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2 days 17 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
member of a state approved business association or CPA office ....


Explanation:
member of a state approved business association or CPA office with the authority to authenticate tax returns


https://comptabilite.ooreka.fr/astuce/voir/315654/organisme-...

https://www.bmfiduciaire.fr/fiscal/viseur-fiscal



Francois Boye
United States
Local time: 05:21
Native speaker of: Native in FrenchFrench
PRO pts in category: 92
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2 days 18 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
a tax inspector's client who's signed an agreement with the tax authorities


Explanation:
I read part of a document featured above from Reuben Wright (CPA or CP with approved tax preparer status). It explains that 'conventionné' is 'someone who has signed an agreement with the tax authorities'. The same document explains that 'adhérents' may be 'clients'; and that a 'viseur fiscal' is a tax inspector. ("Les viseurs fiscaux ont l'obligation d'effectuer l'examen périodique de sincérité des pièces justificatives de leurs clients ou adhérents, et produire un compte rendu de missions à ces derniers et transmettre une copie à l'administration." )

Example sentence(s):
  • Les viseurs fiscaux ont l'obligation d'effectuer l'examen périodique de sincérité des pièces justificatives de leurs clients ou adhérents, et produire un compte rendu de missions à ces derniers et transmettre une copie à l'administration.
  • Tax regulators must carry out regular inspections on the sincerity of documents as evidence or justification from their clients or members, and produce an account returned from assignments relating to those before, and send a copy to the manager.
Lisa Rosengard
United Kingdom
Local time: 09:21
Native speaker of: Native in EnglishEnglish
Notes to answerer
Asker: Thanks Lisa but I don't think tax inspectors have clients - they work exclusively for the Revenue, surely?

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