VAT — Case management

This table shows, by calendar year: the number of verifications carried out by the Management Teams; the number of productive checks; the amount of VAT recovered. A verification is considered productive when we have corrected at least one element of the declaration. Where the Management team carries out a VAT verification, it may relate to one or more declarations. In 2016, the General Tax Administration adapted its structure in order to move towards an organisation geared towards target audiences (individuals, small and medium-sized enterprises, large enterprises) and standardised working procedures (known as ‘processes’). These processes make it possible to standardise the way of working. The Management process aims, inter alia, at: Detect and correct objective anomalies. These anomalies concern the content of the declaration, which must be corrected objectively. It is by no means a verification of the tax situation as described in the Control process. Rather, these anomalies are intended to ensure a more regular initial treatment for the Treasury and fairer for the taxpayer. Take action when declarations are not lodged by the scheduled date. Apply the procedure for taxation ex officio in the event of non-filing. Prevent prescription. 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. The Special Administration now deals with cases of non-residents – natural persons who are not subject to VAT. NOTE: The Eupen multipurpose Centre dealt with the declarations entered in the accounts for the Special Administration.本表格按日历年度列示了管理团队开展的核查次数、有效核查次数以及追回的增值税（VAT）金额。当至少修正了申报单中的一项内容时，该次核查即被视为有效核查。管理团队开展的增值税核查，可涉及一份或多份申报单。 2016年，税务总局（General Tax Administration）对其架构进行调整，旨在转向以目标受众（个人、中小企业、大型企业）为导向的组织模式，并统一工作流程（即所谓的「流程」）。这些流程有助于实现工作方式的标准化。 管理流程的目标尤其包括：侦测并纠正客观异常。此类异常涉及申报单内容，需进行客观修正。这绝非管控流程中所述的税务状况核查，此类异常旨在为财政部门提供更规范的初始处理流程，同时对纳税人更为公平。针对未按预定日期提交的申报单采取相应措施；在未提交申报的情况下启动依职权征税程序；防止时效届满。 税务总局是一个以目标群体为导向的组织，由三个行政部门组成：特别行政部门、中小企业行政部门以及大型企业行政部门。存在以下例外情况： 直至2020年6月30日，个人行政部门还包含欧本多职能中心（Eupen Multivalent Centre），该中心负责处理德语区的所有案件，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，相关案件目前由列日中心和列日中小企业中心根据纳税人的具体性质分别处理。 中小企业行政部门还涵盖：布鲁塞尔第四管控中心，负责处理议会相关档案；外籍人员中心（Centre Etranger），该中心直至2020年6月30日负责处理所有非居民（自然人及企业）的案件。2020年7月1日，「外籍人员中心」更名为「中小企业专项事务中心（SME Centre Specificent Matters）」。该中心的职责范围包括：所有纳税人及非居民的专业税与预提税、非居民税、需缴纳增值税的非居民的增值税、视同所得税的税种以及杂项税费。 特别行政部门目前负责处理非居民——即无需缴纳增值税的自然人——的相关案件。 注：欧本多职能中心曾处理纳入特别行政部门账务核算的申报单。