Taxation of natural persons - Control of declarations

This table gives, by calendar year: the number of declarations checked; the number of amended declarations and the amount of income increases resulting from those amendments; the number of ex officio taxes for non-reporting and the amount of income taxed as a result of such ex officio taxes (= taxable base). The table also gives a breakdown by type of selection: The central selection includes taxpayers that the General Administration of Taxation selects centrally, on the basis of risk profiles (= control actions), to be audited. The operational services must carry out these controls (= the control missions). The General Administration of Taxation prefers centrally selected controls because these selections ensure a fair treatment of taxpayers from the same target group, both in the possibility of being controlled and in the way (approach) the control will be carried out. The General Administration of Taxation also launches control actions for which it is well aware that the degree of productivity and yield will be low. But this is perfectly justified because the search for productivity and efficiency are not the only goals that must be pursued when selecting the files to be checked. Declarations may also be subject to control in order to verify the correct application of new tax regulations or the evolution of taxpayers’ compliance. Local selection allows operational departments to select, on the basis of local knowledge, the files they consider to be productive. Regular analysis of the results of these local selections in turn improves the central selection. A control mission may cover several declarations or even several subjects (e.g. personal income tax and VAT). 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). In 2016, the General Administration of Taxation adapted its structure in order to evolve towards an organization oriented towards target groups (individuals, small and medium-sized enterprises, large companies) and towards standardized working procedures (called "processes"). These processes make it possible to standardise the way of working. The purpose of the control process is, inter alia, to: confirm or refute the risks identified; carry out the inspection according to a predefined approach. 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.本表格按日历年列示以下统计项：已核查申报单数量、修正后申报单数量及前述修正所带来的收入增加额；针对未申报行为的依职权征管案件数量，以及前述依职权征管对应的计税收入额（即计税基数）。 本表格同时按选案类型进行细分： 中央选案涵盖税务总局（General Administration of Taxation）基于风险画像（即风险管控行动）集中选定的、需接受税务稽查的纳税人。执法业务部门须执行此类管控工作（即稽查任务）。 税务总局更倾向于采用中央选案管控模式，因其可确保同一目标群体的纳税人在被稽查的概率以及稽查实施方式上均能获得公平对待。 税务总局亦会启动一些明知管控产出率和收益率较低的稽查行动，但此举完全合理，因为在选定待核查案卷时，追求产出率与效率并非唯一目标。对申报单实施稽查，亦可用于验证新税收法规的正确执行情况，或掌握纳税人合规遵从情况的发展态势。 地方选案允许执法部门基于本地征管经验，自主选择其认为具备稽查价值的案卷。对地方选案结果的定期分析，反过来也能优化中央选案工作。 一项稽查任务可覆盖多份申报单，甚至涉及多个税种（例如个人所得税与增值税）。 受2020年新冠疫情危机影响，税务总局被迫暂时中断与纳税人的接触，稽查任务因此延后办结。待相关活动恢复后，由于特殊情形（主要为通过Microsoft Teams与纳税人开展沟通），单份申报单的核查时长超出年初预期。 2016年，税务总局对机构架构进行调整，以期转型为面向目标群体（自然人、中小微企业、大型企业）且采用标准化工作流程（即“流程化”）的组织。此类流程可实现工作方式的标准化。 稽查流程的目标之一包括：确认或推翻已识别的风险；按照预设流程开展税务检查。 税务总局是一家面向目标群体的机构，下设三个管理部门：自然人税收管理局（Administration Particuliers）、中小微企业税收管理局、大型企业税收管理局。 仅存在少数例外情形：截至2020年6月30日，公共管理部门还设有欧本多功能中心（Eupen Multipurpose Centre），负责处理德语区的所有涉税案件，涵盖自然人、中小微企业及大型企业。该中心于2020年7月1日撤销。如今相关案卷由列日P中心与列日PME中心根据纳税人所属类别进行办理。 中小微企业税收管理局还涵盖以下机构：布鲁塞尔4号稽查中心，负责处理议员涉税案卷；外籍人员管理中心（Centre Étranger），该中心于2020年6月30日前负责处理所有非居民（自然人与企业）的涉税案卷。2020年7月1日，该中心更名为PME专项事务中心（Centre PME Matières Spécifiques），其职责范围涵盖：全体纳税人及非居民的代扣代缴税款、非居民所得税、需缴纳增值税的非居民增值税、视同所得税征收的税种，以及其他杂项税费。 自然人税收管理局如今负责处理非居民自然人中无需缴纳增值税的涉税案卷。