Proposition 54K0211

Projet de loi modifiant le Code des impôts sur les revenus 1992 en ce qui concerne l'introduction d'une réclamation écrite.

General information ¶

Author

∉ Veerle Wouters

Submission date

Sept. 2, 2014

Official page

Visit

Status

Adopted

Requirement

Simple

Subjects

tax authorities appeal to an administrative authority direct tax tax inspection tax on income

Voting ¶

Voted to adopt

Groen CD&V Vooruit Ecolo LE PS | SP DéFI ∉ Open Vld N-VA LDD MR PVDA | PTB PP VB

Contact form ¶

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Discussion ¶

July 20, 2016 | Plenary session (Chamber of representatives)

Full source

by Mr. Benoît Piedboeuf refers to the written report.

I would like to thank all the members of the committee for supporting this bill. I also think of Mr. Van der Maelen, who has submitted a similar proposal and has long advocated it.

What is this proposal about?

For taxpayers, the local receipt or taxation office is usually the first point of contact. It is also usually the first point of contact when they disagree with their tax bill. What then happens? Often, the complaint is sent to that office while it actually has to be sent to the district director. What happens today? The complaint is returned to the taxpayer. The risk is that the complaint can often not be submitted on time.

What does this proposal do?

This proposal ensures that when the objection comes to the wrong place, i.e. at the receipt or assessment office, it is not returned to the taxable person but it is forwarded directly to the responsible director so that the taxable person has nevertheless submitted his objection in a timely manner. The date of the first submission, however to be understood with the wrong service, will be used as the submission date.

Thank you again to all the groups that supported this. It is a small project, but it can make life easier for some taxpayers.