Corporate Tax — Case Management

This table shows, by calendar year: the number of declarations checked by the Management Teams; the number of amended returns and the amount of income increases resulting from these amendments; the number of ex officio taxes for failure to make a declaration and the amount of income taxed as a result of these ex officio taxes (taxable base). The table also gives details per tax year. Following the coronavirus crisis in 2020, the General Tax Administration was forced to temporarily suspend contact with taxpayers. Consequently, it was delayed in the treatment of non-depositors (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 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 also continuously improves the Biztax application in which companies return their declarations. These improvements have a positive impact on the quality of the declarations submitted via the Biztax application and reduce the risk of errors in the declarations. In addition, the General Tax Administration is paying more and more attention to targeted management actions, leading to better results. Finally, it should be noted that certain management actions have the effect of increasing the compliance of the taxpayers concerned and thus, in the long term, reducing the number of corrections. The taxpayers concerned by those actions have no fraudulent intent. Their mistakes are due to a misunderstanding of the legislation. In these targeted actions, the General Tax Administration explains how to correctly report certain data. 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;