The tax knowledge base
Simon does not simply “guess” the tax rules — it relies on an embedded knowledge base of ~2,000 fact sheets covering French taxation and accounting.
Content
Bulletin Officiel des Finances Publiques (BOFiP)
~2,080 fact sheets covering the main areas of French tax law:
| Domain | Fact sheets |
|---|---|
| Industrial and commercial profits (BIC) | 524 |
| Corporate income tax (IS) | 324 |
| VAT | 254 |
| Personal income tax (IR) | 250 |
| Tax audits and litigation | 295 |
| Others (BNC, CVAE, collection…) | ~430 |
Official notices and forms
9 reference documents drawn from the impots.gouv.fr site:
- VAT — CA3 (monthly) and CA12 (simplified regime) notices
- IS — installment and balance notices
- Tax bundles — normal regime (RN) and simplified regime (RSI) notices
- Local taxes — CFE and CVAE notices
- General Chart of Accounts (PCG) — ANC Regulation 2014-03, consolidated version (183 pages)
How Simon uses this knowledge
When you ask a tax or accounting question, a specialized sub-agent searches the knowledge base:
- Domain targeting — a VAT question steers toward the VAT fact sheets, an IS question toward those on corporate income tax
- Keyword search — within the content of the fact sheets
- In-depth reading — of the most relevant fact sheets
- Synthesis with sources — the answer cites the official references with links to the source document
Usage examples
“What is the mileage allowance scale for 2025?”
→ Simon consults the BIC fact sheets relating to vehicle expenses and returns the official scale with the BOFiP reference.
“Is VAT recoverable on a passenger vehicle?”
→ Simon searches the VAT fact sheets on deduction rights and explains the restrictions with the reference articles.
“What is the depreciation period for a computer?”
→ Simon consults the BIC fact sheets on depreciation and returns the common accounting practices.
A local and versioned base
The knowledge base is embedded in the application — no network call is needed for tax searches. It is versioned with each update of Simon and reflects the state of the integrated sources in that version.
The installed version is therefore the local source used by the agent. For a sensitive decision or a regulatory deadline, also check the most recent official source.