Taxation of natural persons - Management of declarations

Description

This table gives an overview, by tax year, of the filing of personal income tax returns and their processing. Since the final date for filing the return may vary, we usually repeat the situation on 30 June of the year following that of the tax year because it should reflect the final situation. However, in recent years, we have noted that the management of declarations extends beyond that date. That is why we now give the final situation as at 31 December of the year following that of the tax year (for example, for the 2022 tax year, 2021 income: final situation as at 31 December 2023). We will subsequently update the figures for the current tax year for which we present the interim situation as at 31 December. Some taxpayers receive a simplified tax return (STR) proposal. If the taxpayer agrees with this proposal, he should do nothing more. If he does not agree, he amends his declaration in MyMinfin (Tax-on-web) or he asks the General Administration of Taxation to amend it. SDPs are considered to be timely returns. The General Administration of Taxation aims to expand each year the target group that receives a PDS. The General Administration of Taxation encourages taxpayers as much as possible to use electronic channels to enter their return. MyMinfin (Tax-on-web) offers taxpayers online help when filling out the return. Thanks to this help, there are fewer errors and therefore fewer corrections to be made when processing returns. When the management application detects an anomaly in a return, it blocks that return so that it can be processed by an officer. If the declaration is correct, it will be enlisted on the basis of the declared income. If the declaration is not correct, it will be subject to: a correction (if the correction is to the taxpayer's disadvantage) or a relief (if the correction is to the taxpayer's advantage). Following the coronavirus crisis in 2020, the General Tax Administration was forced to temporarily suspend contact with taxpayers. As a result, the Commission: had to postpone to 2021 the verification of a number of personal income tax returns for the financial year 2019 and that it had made the enrolment on the basis of the income declared; has fallen behind in the treatment of non-applicants (which includes sending reminder letters followed by ex officio taxation or filing), both for the 2019 tax year and for the 2020 tax year. 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.

Resources

Name Format Description Link
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/pb-beheer-aangiften.xlsx

Tags

  • traitement-des-déclarations
  • délai-d'introduction
  • niet-ingediende-aangiften
  • ingediende-aangiften
  • behandeling-van-de-aangiften
  • impôt-des-personnes-physiques
  • aangiften
  • personenbelasting
  • traitement-des-déclarations-non-rentrées
  • déclarations-non-rentrées
  • déclarations
  • déclarations-rentrées
  • behandeling-van-de-niet-indieners
  • kanaal-van-indiening
  • canal-d'introduction
  • termijn-van-indiening

Topics

  • GOVE
  • ECON

Categories