Proposition 51K1857

Projet de loi insérant un article 314bis dans le Code des impôts sur les revenus 1992.

General information ¶

Submitted by

PS | SP MR Open Vld Vooruit Purple Ⅰ

Submission date

June 14, 2005

Official page

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Status

Adopted

Requirement

Simple

Subjects

tax return proof direct tax tax on income

Voting ¶

Voted to adopt

CD&V Vooruit Ecolo LE PS | SP Open Vld N-VA MR FN VB

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Discussion ¶

July 7, 2005 | Plenary session (Chamber of representatives)

Full source

Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr.

In his introductory speech, Mr. Hervé Jamar, Secretary of State for the Modernization of Finance and the Fight against Tax Fraud, recalled that the government has created a model of tax return that can be scanned.

This bill aims to insert a new article 314bis into the 1992 Income Tax Code, in order to give scanned data the same probative force as original paper data.

During the general discussion, Mr. Devlies asked whether the annexes attached to the tax return by the taxpayer will also be scanned. If so, will scanned attachments enjoy the same proof status as the tax return form? What will be the fate of documents that will not be scanned? Will they be kept by the tax administration?

by Mr. Devlies noted that in a judgment of 1 March 2005, the Court of Appeal of Ghent canceled the taxation established in the tax of natural persons in respect of a taxpayer, on the grounds that the administration could not demonstrate the legitimacy of the amounts recruited because it could no longer find the file containing the supporting documents provided by the taxpayer.

It is therefore important to know whether the new scanning system has been subjected to detailed checks and tests. Is it sufficiently secure and can it provide the legal certainty required to the taxpayer? Can the tax administration guarantee that data will not be lost? by Mr. Devlies recalled in this regard the difficulties encountered by the Tax-on-web system since its commissioning.

by Mr. Luk Van Biesen, on the other hand, noted that in the case of VAT, all documents are sent directly to one or two scanning centres. The procedure is different when it comes to income tax. The tax declaration and its annexes are, in fact, sent to the tax control center which checks the compliance of all documents. The declaration is then sent to the scanning department, the other documents being kept at the control center.

However, on the new declaration form, it is planned to mention only a total amount per item without indicating the details of the different amounts. The new scanning procedure therefore risks to result in an increased request for information by the tax administration.

by Mr. Van Biesen stressed that it is important that the government systematically defines which annexes should be attached to the scanned form. In his reply, the Secretary of State clarified that the annexes to the tax declaration are not covered by the present measures, with the exception of some standard forms under development — such as the investment deduction form — which can be perfectly scanned. These forms will be an integral part of the declaration. by

With regard to the Annexes, the provisions of the Income Tax Code 1992 remain applicable. The Secretary of State believes that it is important to modernize the techniques used by the tax administration. In this type of reform, the difficulty lies in finding the right balance between the concern of ensuring legal certainty and the need to adapt taxation procedures as quickly as possible to new technological possibilities in order to comply with European directives and stick to developments in other countries. by

According to the Secretary of State, scanning is a method recognized by all that should allow for simplification of procedures. This system does not cause any difficulties for VAT declarations. Everything is done so that the same goes for income tax. by

During the discussion of the articles, Mr. Devlies submitted an amendment to article 2 of the bill to insert the words "and annexes" between the words "declarations" and "mentioned in sections 1 and 2". The Secretary of State requested the rejection of this amendment because it could have repercussions that are not controlled so far. In fact, Article 314bis new of the Tax Code 1992 must only address the tax declaration. It would be currently unwise to give proof force to any type of document that could be scanned. The President, Mr. De Donnea, share this opinion. It believes that the attachments cannot be photocopied or scanned but must remain authentic original pieces in order to avoid counterfeiting. The amendment of Mr. Devlies was rejected by 10 votes against one and 2 abstentions. The entire bill was adopted without amendments by 10 votes and 3 abstentions. by

Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker, Mr. Speaker. Thank you for listening to me.