Taxation of legal 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. corporate 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.

本表格按日历年度列示以下内容：已核查的纳税申报单数量、修正后的纳税申报单数量以及因修正产生的收入增加额；针对未申报情形的依职权税收案件数量，以及由此类依职权税收确定的计税收入金额（即计税基数）。

本表格同时按选案类型进行细分：中央选案指国家税务总局（General Administration of Taxation）基于风险画像开展集中选案，选取的审计对象为符合特定风险特征的纳税人（此类选案即稽查行动）。此类稽查行动须由业务运营部门负责执行。国家税务总局倾向于采用集中选案的稽查模式，因为该模式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。
国家税务总局也会启动一些其明知稽查效能与收益较低的稽查行动，但此举完全合理，因为在选取待核查案卷时，追求生产力与效率并非唯一目标。对纳税申报单开展稽查，也可能是为了验证新税收法规的正确适用情况，或是考察纳税人的合规度变化。

地方选案允许业务部门基于本地认知，选取其认为具有稽查价值的案卷。对这类地方选案结果的定期分析，反过来也能优化中央选案工作。

一项稽查任务可能涵盖多份纳税申报单，甚至多个涉税主体（例如企业所得税与增值税（VAT））。

2020年新冠疫情爆发后，国家税务总局被迫暂时暂停与纳税人的接触，导致稽查任务延后完成。当稽查活动恢复后，由于特殊情况（主要是通过Microsoft Teams与纳税人开展沟通），核查一份申报单的耗时超出年初预期。

2016年，国家税务总局对组织架构进行调整，以期转型为面向目标群体（个人、中小企业、大型企业）并采用标准化工作流程（下称“流程”）的组织机构。此类流程可实现工作方式的标准化。稽查流程的目标包括：确认或推翻已识别的风险；按照预先设定的方式开展稽查。

国家税务总局是一家面向目标群体的组织机构，下设三个管理部门：个人税收管理局、中小企业税收管理局以及大型企业税收管理局。

存在少数例外情况：直至2020年6月30日，公共管理部门还设有欧本多功能中心，负责处理德语区的所有涉税案件，涵盖个人、中小企业及大型企业。该中心于2020年7月1日被撤销。目前相关案卷由列日P中心与列日PME中心根据纳税人的性质进行处理。

中小企业税收管理局还包括：布鲁塞尔4号稽查中心，负责处理议员的涉税案卷；外籍人员中心（Centre Étranger），该中心直至2020年6月30日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，“外籍人员中心”更名为“PME特定事项中心（Centre PME Matières Spécifiques）”。该中心负责以下事项：针对所有纳税人及所有非居民的预扣所得税与预扣税；非居民税收；需缴纳增值税的非居民的增值税；视同所得税征收的税种；其他杂项税种。

个人税收管理局目前负责处理非居民自然人中无需缴纳增值税的涉税案卷。