Taxation of natural persons - 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 Tax Administration was forced to temporarily suspend contact with taxpayers. Consequently: it had to defer to 2021 the verification of a number of personal income tax returns for the 2019 tax year and it made the enrolment on the basis of the income declared; it has been delayed in processing the files of non-applicants (which includes sending reminder letters followed by ex officio taxation or filing), both for the 2019 tax year and 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 have not been returned by the due date. Apply the ex officio taxation procedure in case of non-filing. Prevent prescription. The risk of errors in declarations is reduced by: the growing number of proposals for simplified declarations; improving the pre-filling of the declaration and the aid (wizards) in Tax-on-web (in particular concerning certain pre-filled mortgage loans in 2019). On the other hand, the filters applied to detect anomalies are becoming increasingly complex due to the increase in information received from abroad. This generates a greater workload per verified declaration. Finally, it should be noted that certain management actions (co-related, code 106, etc.) have the effect of increasing the compliance of the taxpayers concerned and therefore, in the long term, of reducing the number of corrections. The taxpayers concerned by those actions have no fraudulent intention. Their mistakes are due to a misunderstanding of the legislation. In these targeted actions, the General Administration of Taxation explains to them how to correctly report certain data. 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;