Total number of control missions carried out

This table shows the number of control missions carried out in a calendar year. It also provides details by type of selection: The central selection includes taxpayers that the General Administration of Taxation centrally selects, on the basis of risk profiles (= control actions), to be audited. Operational services must carry out these controls (= control tasks). The General Administration of Taxation favours centrally selected controls because these selections ensure fair treatment of taxpayers from the same target group, both in the possibility of being audited and in the manner (approach) in which the audit will be carried out. The General Administration of Taxation also launches control actions for which it is well aware that the degree of productivity and yield will be low. But this is perfectly justified because the search for productivity and yield are not the only goals that must be pursued when selecting the files to be checked. Reports may also be subject to scrutiny in order to verify the correct application of new tax rules or the evolution of taxpayer compliance. Local selection allows operational services 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 the central selection. A monitoring mission may cover several declarations or even several matters (e.g. personal tax and VAT). The number of monitoring missions is decreasing as the workload per mission is higher. The increase in workload is linked to several factors: Improvement of the selection of productive files linked, inter alia, to the systematic analysis of previous feedback and the contribution of experts from operational services 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 recurrent actions where the workload per mission is higher due to the complexity and importance of the work to be carried out. Following the coronavirus crisis in 2020, the General Tax Administration was forced to temporarily suspend contact with taxpayers. As a result, the control missions were closed later. When these activities were able to resume, it turned out that the control of a return required more time than expected at the beginning of the year due to the particular circumstances (including Microsoft Teams’ contact with taxpayers). 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 standardised working procedures (called "processes"). These processes make it possible to standardise the way we work. The control process aims, among other things, to: confirm or deny the risks identified; carry out the control according to a predefined approach. The General Administration of Taxation is a target group-oriented organisation composed of three administrations: the Individual Administration; the Small and Medium-sized Enterprises Administration; the Large Enterprise Administration. There are a few exceptions: Until 30 June 2020, the Individual Administration also included the Eupen Multipurpose Centre, which dealt with all files 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 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 handled, until June 30, 2020, all the files of non-residents (natural persons and companies). On July 1, 2020, the name "Centre Étranger" was changed to "Centre PME Matières Specifices". This centre is responsible for: 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; miscellaneous taxes. The Administration Particuliers is now processing the files of non-residents – natural persons who are not subject to VAT.