Taxation of legal persons - Case management

This table gives, by calendar year: the number of declarations verified by the management teams; 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 basis). The table also gives a breakdown by tax year. Following the coronavirus crisis in 2020, the General Tax Administration was forced to temporarily suspend contact with taxpayers. As a result, it has fallen behind in the treatment of non-applicants (which includes sending reminder letters followed by ex officio taxation or classification), both for the 2019 tax year and for the 2020 tax year. 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 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 not 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 a fairer one for the taxpayer. Take action when returns are not filed on time. Apply the ex officio taxation procedure in case of non-filing. Prevent prescription. The General Administration of Taxation also continuously improves the Biztax application in which legal persons enter their declaration. These improvements have a positive impact on the quality of declarations submitted via the Biztax application and reduce the risk of errors in declarations. In addition, the General Administration of Taxation is paying more and more attention to targeted management actions, which makes it possible to achieve better results. Finally, it should be noted that certain management actions have the effect of increasing the compliance of the taxpayers concerned and therefore, in the long term, of reducing the number of corrections. The taxpayers concerned by those actions have no fraudulent intention. Their mistakes are due to a misunderstanding of the legislation. In these targeted actions, the General Administration of Taxation explains to them how to correctly report certain data. 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;

本表格按日历年度列示以下内容：由管理团队核实的申报单数量、修正申报单数量及前述修正带来的收入调增额；针对未申报主体的依职权核定税款（ex officio taxes）数量，以及该类依职权征管对应的计税依据（taxable basis）下的应征税额。本表格同时按纳税年度（tax year）进行细分。

2020年新冠疫情危机爆发后，税务总局（General Tax Administration）被迫暂时暂停与纳税人的接触，导致其在处理2019及2020纳税年度的未申报主体相关工作（包括发送催缴通知函，随后启动依职权征税或分类征管程序）时出现滞后。

2016年，税务总局对组织结构进行调整，以期转型为以目标群体（个人、中小企业、大型企业）为导向、并采用标准化工作流程（processes）的征管机构。上述流程可实现工作方式的统一规范。其中，管理流程主要达成以下目标：侦测并纠正客观异常事项——此类异常涉及申报内容，需进行客观性修正，这不同于稽查流程（Control process）中对纳税人涉税情况开展的审计；此类异常处理旨在为统一税收收入库提供更规范的初始处理结果，并为纳税人提供更公平的办税体验；对未按时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；防范税收时效（prescription）届满。

税务总局还持续对法人用于提交申报的Biztax申报系统（Biztax application）进行优化升级，此类改进有助于提升通过Biztax系统提交的申报单质量，降低申报错误风险。此外，税务总局愈发重视精准管理举措，这助力其取得更优征管成效。最后需说明，部分管理举措可提升相关纳税人的税收遵从度，长期来看可减少修正申报的数量；此类纳税人并无偷税故意，其申报错误源于对税收法规的理解偏差。在上述精准管理举措中，税务总局会向其讲解如何正确填报相关数据。

税务总局是一家以目标群体为导向的机构，下设三个管理部门：个人税收管理局、中小企业税收管理局、大型企业税收管理局。仅存在以下例外情形：直至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，相关档案现由列日P中心与列日中小企业中心按照纳税人类型进行处理。中小企业税收管理局还涵盖：布鲁塞尔4号稽查中心（Brussels 4 control centre），负责处理会员涉税档案；外籍人员管理中心（Centre Étranger），直至2020年6月30日，该中心负责处理所有非居民纳税人（自然人及企业）的涉税档案。2020年7月1日，“外籍人员管理中心”更名为中小企业特定事项中心（Centre PME Matières Spécifiques），该中心负责以下征管事项：所有纳税人及非居民纳税人的预提所得税（withholding tax）代扣代缴；非居民纳税人所得税；已办理增值税（VAT）登记的非居民纳税人的增值税征管。