Total number of inspection missions carried out

This table shows the number of inspection missions carried out in a calendar year. It also presents a detail by type of selection: Central selection includes taxpayers whom AGFisc centrally selects, on the basis of risk profiles (= control actions), to be controlled. Operational services must carry out these controls (= control missions). AGFisc favours centrally selected controls because these selections ensure fair treatment of taxpayers in the same target group, both in the possibility of being checked and in the way (approach) in which control will be carried out. AGFisc is also launching control actions for which it is well aware that the level of productivity and yield will be low. But this is perfectly justified because the search for productivity and performance are not the only goals that must be pursued when selecting the files to be checked. Declarations may also be subject to scrutiny in order to verify the correct application of new tax regulations or the evolution of taxpayer compliance. Local selection allows operational departments to select, on the basis of local knowledge, the files they consider to be productive. Regular analysis of the results of these local selections, in turn, improves central selection. A monitoring mission may cover several declarations or even several matters (e.g. PPI and VAT). The number of monitoring missions is decreasing as the workload per mission is higher. The increase in workload is related to several factors: Improvement of the selection of productive files related, inter alia, to the systematic analysis of previous feedback and the contribution of experts from tax offices to the creation of ‘risk profiles’. As a result, the number of non-productive cases closed prematurely decreases and the average burden increases. Introduction of new actions or profiles in recurring actions for which the workload per mission is greater due to the complexity and importance of the work to be carried out. Following the coronavirus crisis in 2020, AGFisc was forced to temporarily suspend contact with taxpayers. As a result, the inspection missions were closed later. When these activities could resume, it turned out that control of a return took longer than expected at the beginning of the year, due to the particular circumstances (including contacting taxpayers via Microsoft Teams). In 2016, AGFisc adapted its structure in order to evolve towards a target audience-oriented organisation (individuals, small and medium-sized enterprises, large companies) and standardised working procedures (called “processes”). These processes make it possible to standardise the way we work. Among other things, the “Control” process aims at: confirm or reverse the identified risks; carry out the control according to a predefined approach. AGFisc is a target group oriented organisation composed of three administrations: the Private Administration (Adm. P); small and Medium-sized Enterprises Administration (Adm. SMEs); the Administration Grandes Entreprises (Adm. GE). There are a few exceptions: Until 30 June 2020, the Adm. P also had the Eupen Multipurpose Centre, which dealt with all the files in the German-speaking region: individuals, small and medium-sized enterprises and large enterprises. This centre was deleted on 1 July 2020. The files are now processed by the centres P Liège and PME Liège according to the nature of the taxpayers concerned. The SME Adm also includes: the Brussels 4 control centre, which handles the files of parliamentarians; the Centre Étranger, which processed, until 30 June 2020, all files of non-residents (natural persons and companies). On 1 July 2020, the name ‘Centre Étranger’ was changed to ‘Centre PMESpecific Materials’. The Centre is responsible for: professional withholding tax and withholding tax for all taxpayers and non-residents; tax on non-residents; VAT for non-residents who are subject to VAT; taxes treated as income taxes; various taxes. Adm. P is now dealing with the files of non-residents — natural persons who are not subject to VAT.本表格展示了某一日历年度内开展的稽查任务数量，并按遴选类型进行了详细拆分：中央遴选指AGFisc基于风险画像（risk profiles），针对纳税人开展的集中式稽查选案，业务部门需依照该选案结果执行稽查工作，即稽查任务。AGFisc优先采用中央遴选的稽查方式，因其可确保同一目标群体内的纳税人在被稽查的可能性及稽查实施方式上均能获得公平对待。AGFisc亦会启动部分其明知效能与收益较低的稽查行动，但此举完全合理——因为在遴选待稽查的税案时，追求效能与业绩并非唯一目标，对申报信息开展核查亦可验证新税收法规的正确执行情况，或是掌握纳税人合规行为的演变趋势。本地遴选则允许业务部门结合本地实际情况，遴选其认定具有稽查效能的税案，定期对本地遴选的稽查结果开展分析，反过来也能优化中央遴选机制。一项稽查任务可涵盖多份申报信息，甚至涉及多项税务事项，例如PPI与增值税（Value Added Tax）。随着单任务工作负荷的提升，稽查任务的总量呈下降趋势，工作负荷增加与多项因素相关：一是与优质税案遴选机制的优化有关，该机制尤其涵盖了对过往稽查反馈的系统性分析，以及税务办公室专家参与构建“风险画像”的工作，由此提前结案的无效稽查案件数量有所减少，平均稽查负担随之上升；二是新增稽查行动或常规行动中的新画像的引入，因待执行工作的复杂性与重要性提升，单任务的工作负荷也随之增加。受2020年新冠疫情影响，AGFisc被迫暂时暂停与纳税人的线下接触，导致稽查任务的结案时间延后，当稽查活动恢复后，受特殊情况影响，包括通过Microsoft Teams与纳税人取得联系，单份纳税申报单的稽查耗时超出年初预期。2016年，AGFisc对其组织架构进行调整，旨在转型为以目标客户群体为导向的机构，涵盖个人、中小企业与大型企业，并统一了工作流程，下称“流程”，这些流程可实现工作方式的标准化，其中“稽查”流程的目标主要包括：确认或推翻已识别的风险；依照预设的稽查方式开展稽查工作。AGFisc作为以目标客户群体为导向的机构，下设三个管理局：私人客户管理局（Private Administration，Adm. P）、中小企业管理局（Small and Medium-sized Enterprises Administration，Adm. SMEs）以及大型企业管理局（Administration Grandes Entreprises，Adm. GE）。存在少数例外情况：截至2020年6月30日，私人客户管理局还下辖欧本多功能中心，负责处理德语区所有纳税人的税案，涵盖个人、中小企业与大型企业，该中心于2020年7月1日撤销，相关税案现由列日P中心与列日中小企业中心依据纳税人的属性进行处理。中小企业管理局还包含：布鲁塞尔第四稽查中心，负责处理议员的税案；外籍人士服务中心（Centre Étranger），该中心直至2020年6月30日均负责处理所有非居民纳税人，包括自然人与企业的税案。2020年7月1日，“外籍人士服务中心”更名为“Centre PMESpecific Materials”，该中心的职责涵盖：面向所有纳税人与非居民的专业预扣税与预扣所得税、非居民税、需缴纳增值税的非居民的增值税、视同所得税征收的税种，以及各类其他税种。私人客户管理局现负责处理非居民自然人中无需缴纳增值税的税案。