Personal tax — Management of returns

This table gives an overview, by tax year, of the filing of personal income tax returns (PIRs) and their treatment. Since the final date for filing the return may vary, we usually return to 30 June of the year following that of the tax year, as it reflects the definitive situation. However, in recent years, we have found that the management of declarations extends beyond that date. That is why we now give the definitive situation on 31 December of the second year following that of the tax year. We will subsequently update the figures for the current tax year for which we present the situation as at 31 December. Some taxpayers receive a proposal for a simplified declaration (SDS). If the taxpayer agrees with this proposal, it should no longer do anything. If they do not agree, they amend their declaration in MyMinfin (Tax-on-web) or ask the General Tax Administration to amend it. SIPs are considered as returns within the deadline. The General Tax Administration aims to expand each year the target group that receives a SDP. The General Tax Administration encourages taxpayers to use electronic channels to return their declarations as much as possible. Myminfin (Tax-on-web) offers taxpayers online help when filling in the declaration. Thanks to this aid, there are fewer errors and therefore fewer corrections to be made when processing declarations. When the management application detects an anomaly in a re-entry declaration, it blocks the declaration for processing by a staff member. If the declaration is correct, it will be registered on the basis of the declared income. If the declaration is not correct, it will be subject to: a correction (if the correction is unfavourable to the taxpayer) or relief (if the correction is in favour of the taxpayer). Following the coronavirus crisis in 2020, the General Tax Administration was forced to temporarily suspend contact with taxpayers. As a result, it has: had to postpone to 2021 the verification of a number of personal income tax returns for the 2019 financial year and that it carried out the registration on the basis of declared income; has been delayed in the treatment of non-depositors (which includes sending reminder letters followed by ex officio taxation or classification) for both the 2019 tax year and the 2020 tax year. The General Tax Administration is a target group oriented organisation composed of 3 administrations: the Special Administration; the Small and Medium-sized Enterprise Administration; the Large Enterprise Administration. There are some exceptions: Until 30 June 2020, the Particuliers Administration also included the Eupen Multivalent 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 cases are now dealt with by the Liège and SME Liège centres depending on the nature of the taxpayers concerned. The Small and Medium-sized Enterprise Administration also includes: the Brussels 4 control centre dealing with parliamentary files; the Centre Etranger, which, until 30 June 2020, dealt with all cases of non-residents (natural persons and companies). On 1 July 2020, the name ‘Centre Étranger’ was changed to ‘SME Centre Specificent Matters’. The Centre is responsible for: professional 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.