Taxation of natural persons - Management of declarations

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.

本表格按纳税年度梳理了个人所得税申报表的报送及处理概况。由于申报表的最终申报截止日期可能存在变动，我们通常选取纳税年度次年的6月30日作为统计节点，以反映最终的申报处理情况。但近年来我们注意到，申报管理工作的完成时点已超出该日期，因此当前我们改为以纳税年度次年的12月31日作为最终统计节点（例如，2022纳税年度对应2021年度所得，最终统计节点为2023年12月31日）。后续我们将更新当期纳税年度截至12月31日的中期统计数据。

部分纳税人可获取简化纳税申报表（Simplified Tax Return，STR）申报方案。若纳税人认可该方案，则无需额外操作；若不认可，则可通过MyMinfin（Tax-on-web）修改申报信息，或向税务总局（General Administration of Taxation）申请修改申报。SDPs申报视为及时有效申报。税务总局每年均会扩大可获取PDS服务的目标群体范围，并积极鼓励纳税人通过电子渠道完成申报表填报。MyMinfin（Tax-on-web）可为纳税人提供在线填报辅助服务，借助该服务可有效减少填报失误，从而降低申报表处理环节的更正工作量。

当管理系统检测到申报表存在异常时，将锁定该申报表，交由税务人员人工处理。若申报表信息无误，则将以申报收入为依据完成登记核定；若信息有误，则将根据情况采取更正措施（若更正结果对纳税人不利）或予以减免（若更正结果对纳税人有利）。

受2020年新冠疫情影响，税务总局被迫暂时暂停与纳税人的线下接触。由此导致两项后果：一是原计划对2019纳税年度的部分个人所得税申报表开展的核查工作被迫推迟至2021年，且当时仅能以申报收入为依据完成登记核定；二是无论是2019纳税年度还是2020纳税年度，税务部门对未主动申报纳税人的处理工作均出现了进度滞后，此类处理工作包括发送催报函、依职权核定征税或完成申报。

税务总局是一个以目标群体为导向的机构，下设三个管理部门：个人所得税管理局、中小企业管理局以及大企业管理局。存在两项例外情况：其一，在2020年6月30日之前，公共管理部门还设有欧本多功能中心，负责处理德语区内所有主体的涉税事项，包括个人、中小企业及大企业；该中心于2020年7月1日撤销，相关档案现已由P列日中心及PME列日中心根据纳税人主体性质分别处理。其二，中小企业管理局还包含：布鲁塞尔4号管控中心，负责处理议员涉税档案；外籍人员管理中心（Centre Étranger），该中心在2020年6月30日之前负责处理所有非居民（自然人及企业）的涉税档案；2020年7月1日，该中心更名为“PME特定事项中心（Centre PME Matières Spécifiques）”，其职责范围包括：全体纳税人及所有非居民的预扣所得税（withholding tax）、非居民所得税、需缴纳增值税（Value Added Tax，VAT）的非居民增值税、视同所得税的税种以及其他杂项税费。