Taxation of natural persons - Case management

This table shows, by calendar year: the number of declarations verified by the management teams; the number of amended returns and the amount of income increases resulting from those changes; 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 provides a breakdown by tax year. Following the coronavirus crisis in 2020, the General Tax Administration was forced to temporarily suspend contact with taxpayers. Therefore: it had to postpone to 2021 the verification of a number of personal tax returns for the 2019 tax year and it carried out the enrolment on the basis of the income declared; it has fallen behind in the processing of non-filers’ files (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 standardised working procedures (called "processes"). These processes make it possible to standardise the way we work. The management process aims, among other things, to: Detect and correct objective anomalies. These anomalies concern the content of the declaration which needs to be corrected objectively. This is in no way 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 first treatment for the taxpayer. Undertake actions when returns have not been received by the scheduled date. Apply the ex officio taxation procedure in case of non-filing. Prevent prescription. The risk of error in the declarations decreases thanks to: the increasing number of proposals for simplified declarations; improving the pre-filling of the declaration and the (wizards) aid in Tax-on-web (in particular concerning certain mortgage loans pre-filled 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 report. Finally, it should be noted that certain management actions (co-parent, 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 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 now handles the files of non-residents - natural persons who are not subject to VAT. N.B.: The Administration Grandes Entreprises does not process personal tax returns. Legend: Tax year N = tax year of the year mentioned at the top of the column (e.g. for 2023: N = 2023). Tax year N-1 = tax year preceding the year mentioned at the top of the column (e.g. for 2023: N-1 = 2022). Impository exercises...