Corporation Tax - Management of Returns

This table provides an overview, by tax year, of how corporate tax returns are filed and processed. 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 found that the management of declarations extends beyond that date. This is why we now give the final situation as at 31 December of the year following that of the tax year (e.g. 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. Since the 2014 tax year, companies have been obliged to submit their return using the Biztax application. They can submit a paper declaration only if they do not have sufficient technical means (computer and internet). In this case, they must apply to the tax office for an exemption. They must renew this application every year. Audits in the Management teams begin as soon as the declarations are received and continue mainly during the following year. 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, 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. 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. N.B.: The Eupen Multipurpose Centre processed the declarations entered in the accounts for the Individual Administration.

本表格按纳税年度概述了企业纳税申报表的申报与处理流程。由于纳税申报表的最终提交日期可能存在变动，我们通常以纳税年度次年的6月30日作为统计节点，以此反映最终的申报状态。但近年来我们发现，申报管理工作的周期已超出该时间节点，因此目前我们统一以纳税年度次年的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）。我们后续将更新当期纳税年度的数据，该年度的中期情况以12月31日为统计节点。

自2014纳税年度起，企业须通过Biztax（Biztax）应用程序提交纳税申报表。仅当企业不具备充足技术手段（计算机与互联网）时，方可提交纸质申报，此时企业须向税务机关申请豁免资格，且该资格需每年重新申请。

管理团队的审计工作将在收到申报材料后立即启动，并主要于次年持续开展。若申报内容无误，将根据申报收入进行登记；若申报存在差错，则将面临两种处理方式：若更正结果对纳税人不利，则进行更正调整；若更正结果对纳税人有利，则给予税收减免。

2020年新冠疫情爆发后，税务总局（General Tax Administration）被迫暂时中断与纳税人的线下联络，导致其在处理2019和2020纳税年度的未申报案件（包括发送催缴函、随后依职权进行税务核定或分类）时出现进度滞后。

税务总局（General Administration of Taxation）是一个以目标群体为导向的机构，下设三个管理部门：个人所得税管理部门（Individual Administration）、中小企业管理部门（Administration for Small and Medium-sized Enterprises）以及大型企业管理部门（Administration of Large Enterprises）。

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（Eupen Multipurpose Centre），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日正式撤销，相关档案现由列日P中心与列日PME中心根据纳税人的性质进行处理。

中小企业管理部门还下设：布鲁塞尔4号管控中心（Brussels 4 control centre），负责处理会员档案；外籍人员中心（Centre Étranger），直至2020年6月30日，该中心负责处理所有非居民（自然人与企业）的涉税档案。2020年7月1日，“外籍人员中心（Centre Étranger）”更名为“中小企业专项事务中心（Centre PME Matières Spécifiques）”，该中心负责的业务包括：全体纳税人与非居民的预扣所得税、非居民所得税、需缴纳增值税的非居民增值税、视同所得税的税种以及各类杂项税费。

个人管理部门（Administration Particuliers）现负责处理非居民涉税档案，即无需缴纳增值税的非居民自然人。

备注：欧本多功能中心此前负责处理个人所得税管理部门的入账申报材料。