Taxation of natural persons - Consolidated results of checks carried out by the Management and Control teams

This table gives, by calendar year: the number of declarations checked; 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 base). It also distinguishes between the checks carried out by the Management teams and the Control teams. This table brings together the data from the tables "Taxation of natural persons - Management of declarations" and "Taxation of natural persons - Control of declarations". It offers a better view of the activities of the General Administration of Taxation because: a control action initially intended for the management teams may prove more complex than expected and then be assigned to the control teams; a control action initially intended for the Control teams can be simple enough to be processed by the Management teams and then assigned to the Management teams. Following the coronavirus crisis in 2020, the General Tax Administration was forced to temporarily suspend contact with taxpayers. Consequently: It had to postpone to 2021 the verification of a number of personal income tax returns for the financial year 2019 and it carried out the enrolment on the basis of the declared income. It has fallen behind in processing the files 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 control missions were closed later. When these activities were able to resume, it turned out that checking a return took longer than expected at the beginning of the year due to the special circumstances (notably the contact with taxpayers by Microsoft Teams). 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 Administration Grandes Entreprises does not process the declarations of natural persons.