Personal Tax — Case Management

This table shows, by calendar year: the number of declarations verified by the Management teams; the number of amended returns and the amount of revenue increases resulting from those changes; the number of ex officio taxes for failure to report and the amount of income taxed as a result of these ex officio taxes (taxable basis). The table also provides a detail per tax year. Following the coronavirus crisis in 2020, AGFisc was forced to temporarily suspend contact with taxpayers. Therefore: it had to post-submit the verification of a number of IPP declarations for the financial year 2019 to 2021 and it carried out the enrollment on the basis of the reported income; it has fallen behind in the processing of non-depositors’ files (which includes sending reminder letters, followed by ex officio taxation or filing), both for the 2019 tax year and for the 2020 tax year. In 2016, AGFisc adapted its structure in order to evolve towards a target audience-oriented organisation (individuals, small and medium-sized enterprises, large companies) and standardised working procedures (called “processes”). These processes make it possible to standardise the way we work. The Management process aims, among other things, to: Detect and correct objective anomalies. These anomalies concern the content of the declaration which must be corrected objectively. This is in no way an audit of the tax situation as described in the Control process. Rather, these anomalies are intended to ensure a more regular first treatment for the Consolidated Revenue Fund and more equitable to the taxpayer. Take action when the declarations are not filed on the scheduled date. Apply the ex officio taxation procedure in case of non-deposit. Prevent prescription. The risk of error in declarations decreases thanks to: the increasing number of proposals for simplified reporting and the improvement of the pre-filling of the declaration and aids (wizards) in Tax-on-web (in particular concerning certain pre-filled mortgages in 2019). On the other hand, the filters applied to detect anomalies are becoming increasingly complex due to increased information received from abroad. This generates a greater workload per verified declaration. Finally, it should be noted that certain actions in Management (co-related, code 106...) have the effect of increasing the compliance of the taxpayers concerned and thus, in the long term, reducing the number of corrections. Indeed, the taxpayers concerned by those actions have no fraudulent intention. Their mistakes are due to a misunderstanding of the legislation. In these targeted actions, AGFisc explains how to correctly report certain data. AGFisc is a target group oriented organisation composed of 3 administrations: the Private Administration (Adm. P); small and Medium-sized Enterprises Administration (Adm. SMEs); the Administration Grandes Entreprises (Adm. GE). There are a few exceptions: Until 30 June 2020, the Adm. P also had the Eupen Multipurpose Centre, which dealt with all the files in the German-speaking region: individuals, small and medium-sized enterprises and large enterprises. This centre was deleted on 1 July 2020. The files are now processed by the centres P Liège and PME Liège according to the nature of the taxpayers concerned. The SME Adm also includes: the Brussels 4 control centre, which handles the files of parliamentarians;

本表格按日历年度列示：由管理团队核验的申报单数量、经修正的纳税申报表数量，以及上述调整带来的收入增长额；因未申报启动的依职权征税案件数量，以及此类依职权征税对应的计税基数（taxable basis）下的应税收入额。本表格同时提供按纳税年度划分的明细数据。

受2020年冠状病毒疫情影响，AGFisc被迫临时中断与纳税人的接触。因此：其需将2019至2021财年的多项IPP申报单的核验工作延后提交，并按照申报收入完成纳税人登记；其在2019、2020纳税年度的未申报纳税人档案处理工作（包括发送催缴通知书、随后启动依职权征税或完成申报流程）均出现延误。

2016年，AGFisc对组织结构进行调整，旨在转型为以目标受众为导向的机构（服务对象涵盖个人、中小企业、大型企业），并标准化工作流程（下称“流程”）。此类流程可实现工作方式的统一规范。

管理流程的目标除其他事项外还包括：侦测并纠正客观异常。此类异常涉及申报单内容的客观合规修正，绝非管控流程中所述的税务状况审计。此类异常的核心目的是为综合收入基金（Consolidated Revenue Fund）提供更规范的初始处理，同时保障对纳税人的公平性；对未按期提交的申报单采取处置措施；针对未申报情形启动依职权征税程序；防止税收时效届满。

申报错误风险之所以降低，得益于Tax-on-web（税务在线平台）中简化申报提案数量的增加，以及申报预填功能与辅助向导程序的优化（例如2019年针对特定预填抵押贷款项目的优化）。另一方面，由于从境外获取的涉税信息不断增加，用于侦测异常的筛选规则愈发复杂，导致每份核验申报单的工作量随之上升。

最后需说明，管理流程中的部分关联行动（如代码106相关事项等）可提升相关纳税人的合规意愿，从长期来看可减少修正申报的数量。实际上，受此类行动影响的纳税人并无欺诈意图，其申报错误源于对税收法规的理解偏差。在这些针对性行动中，AGFisc会向纳税人讲解如何正确申报特定涉税数据。

AGFisc是一家以目标群体为导向的机构，下设3个管理部门：个人税务管理部（Adm. P）、中小企业管理部（Adm. SMEs）、大型企业管理部（Adm. GE）。存在少数例外情况：直至2020年6月30日，个人税务管理部还下辖欧本多功能中心，负责处理德语区所有纳税人的档案（涵盖个人、中小企业及大型企业）。该中心于2020年7月1日撤销，相关档案现由列日P中心与列日PME中心根据纳税人的所属类别分别处理。中小企业管理部还涵盖布鲁塞尔4号管控中心，负责处理议员的相关档案。