VAT - Consolidated results of checks carried out by the Management and Control teams

Description

https://finances.belgium.be/en/entreprises/tva/controle This table shows, by calendar year: the number of checks carried out; the number of productive checks; the amount of VAT assessed. It also distinguishes between the checks carried out by the Management teams and the Control teams. An audit is considered productive when we have corrected at least one element of the report. This table brings together the data from the tables "VAT - Management of returns" and "VAT - Control". It provides a better view of the activities of the General Administration of Taxation because: a control action initially intended for the management teams may prove more complex than expected and then be assigned to the control teams; a control action initially intended for the Control teams can be simple enough to be processed by the Management teams and then assigned to the Management teams. Following the coronavirus crisis in 2020, the General Tax Administration was forced to temporarily suspend contact with taxpayers. As a result, the control missions were closed later. When these activities were able to resume, it turned out that checking a return took longer than expected at the beginning of the year due to the special circumstances (notably the contact with taxpayers by Microsoft Teams). The General Administration of Taxation is a target group-oriented organisation made up of three administrations: the Individual Administration; the Administration for Small and Medium-sized Enterprises; the Administration of Large Enterprises. There are a few exceptions: Until 30 June 2020, the Public Administration also had the Eupen Multipurpose Centre, which dealt with all cases in the German-speaking region: individuals, small and medium-sized enterprises and large enterprises. This centre was abolished on 1 July 2020. The files are now processed by the P Liège and PME Liège centres according to the nature of the taxpayers concerned. The Small and Medium-sized Enterprises Administration also includes: the Brussels 4 control centre, which handles Members’ files; the Centre Étranger which, until 30 June 2020, dealt with all the files of non-residents (natural persons and companies). On July 1, 2020, the name "Centre Étranger" was changed to "Centre PME Matières Spécifiques". This centre is responsible for: withholding tax and withholding tax for all taxpayers and for all non-residents; tax on non-residents; VAT for non-residents who are subject to VAT; taxes treated as income taxes; miscellaneous taxes. The Administration Particuliers now handles the files of non-residents - natural persons who are not subject to VAT. N.B.: The Eupen Multipurpose Centre processed the declarations entered in the accounts for the Individual Administration.

Resources

Name Format Description Link
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-geconsolideerde-resultaten.xlsx

Tags

  • vérifications
  • verificaties
  • tva-mise-en-recouvrement
  • productieve-verificaties
  • btw
  • tva
  • vérifications-productives
  • nagevorderde-btw

Topics

  • GOVE
  • ECON

Categories