Non-Resident Tax - Corporations - 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 Administration of Taxation extended the deadline for filing returns until January 2021. As a result, it was late in processing those returns 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 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.本表格按日历年统计如下数据：由管理团队核实的申报单数量、修正申报单的数量及因修正申报产生的收入增加额；针对未申报主体依职权启动的税收核查数量，以及该类依职权税收核查对应的应税收入金额（计税依据）。此外，本表格还可按纳税年度进行细分。 2020年新冠疫情暴发后，国家税务总局（General Administration of Taxation）将纳税申报截止期限延长至2021年1月，导致2020纳税年度的申报处理工作延迟至后期完成。 2016年，国家税务总局（General Administration of Taxation）对组织架构进行调整，以转型为面向目标群体（个人、中小企业、大型企业）且具备标准化工作流程（下称"流程"）的机构。此类流程可实现工作方式的标准化。 管理流程的目标涵盖以下内容：识别并纠正客观存在的异常情形。此类异常涉及申报内容，需以客观标准完成修正——这并非如管控流程中对税务状况开展的审计，而是旨在为综合收入基金提供更规范的初步处理，同时为纳税人提供更公平的服务；对未按时提交的申报单采取处置措施；在未申报情形下启动依职权税收核查程序；防止税收债权时效届满。 国家税务总局（General Administration of Taxation）为面向目标群体的机构，下设三个管理部门：个人税务管理部门、中小企业税务管理部门以及大型企业税务管理部门。仅存在少量例外：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纳税人（包括个人、中小企业及大型企业）的相关业务。该中心于2020年7月1日撤销，相关档案现由列日P中心与列日PME中心根据纳税人的属性进行处理。 中小企业税务管理部门还包含以下分支机构：布鲁塞尔4号管控中心，负责处理会员相关档案；外籍人员管理中心（Centre Étranger），直至2020年6月30日，该中心负责处理所有非居民纳税人（自然人及企业）的档案。2020年7月1日，"外籍人员管理中心"更名为PME特定事项中心（Centre PME Matières Spécifiques），该中心负责以下业务：所有纳税人及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的增值税征管工作、视同所得税征收的税种，以及其他杂项税费。 个人税务管理部门（Administration Particuliers）现负责处理无需缴纳增值税的非居民自然人的相关档案。 备注：欧本多功能中心（Eupen Multipurpose Centre）曾负责处理个人税务管理部门归档的申报单。