Corporate Tax - 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 Tax Administration also continuously improves the Biztax application in which companies 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;

本表格按日历年统计了以下数据：经管理团队核实的申报单数量、修正后的申报单数量及此类修正带来的收入增额；针对未申报主体依职权启动的税务案件数量，以及此类依职权税务程序对应的计税收入金额（计税基准）。此外，本表格还按纳税年度进行了细分。

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纳税年度与2020纳税年度的未申报主体相关事务（含发送催告函，随后启动依职权征税或分类程序）时出现滞后。

2016年，税务总局对组织结构进行调整，以转型为面向目标群体（个人、中小型企业、大型企业）并采用标准化工作流程（即所谓“流程”）的组织机构。此类流程可实现工作方式的统一规范。其中，管理流程的目标主要包括：
1. 侦测并修正客观异常：此类异常涉及申报内容，需进行客观性修正——这并非管控流程中对税务状况的审计，而是旨在为综合收入基金提供更规范的初始处理，同时为纳税人提供更公平的服务；
2. 对未按时提交的申报单采取处置措施；
3. 针对未申报情况启动依职权征税程序；
4. 防止税收时效届满。

税务总局还持续对企业用于提交申报的Biztax应用（Biztax）进行优化升级，此类优化可提升通过Biztax应用提交的申报单质量，降低申报错误风险。此外，税务总局愈发重视针对性管理行动，以此取得更优的征管成效。

需特别说明的是，部分管理行动可提升相关纳税人的合规性，从长期来看可减少修正申报的数量。此类行动涉及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，税务总局会向其讲解如何正确申报相关数据。

税务总局是面向目标群体的组织机构，下设三个管理部门：个人税务管理部、中小型企业税务管理部、大型企业税务管理部。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），负责处理德语区所有主体的相关事务，涵盖个人、中小型企业及大型企业。该中心于2020年7月1日撤销，相关档案现由列日P中心和列日PME中心根据纳税人的类别进行处理。
- 中小型企业税务管理部还包含：布鲁塞尔4号管控中心，负责处理议员相关档案；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（自然人及企业）的档案。2020年7月1日，“外籍人员中心”更名为“PME专项中心（Centre PME Matières Spécifiques）”，该中心负责以下事项：为所有纳税人及所有非居民代扣代缴税款；非居民所得税；需缴纳增值税的非居民的增值税征管事宜。