Non-resident tax — corporations — 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 revenue increases resulting from those changes; the number of ex officio taxes for failure to report and the amount of income taxed as a result of these ex officio taxes (taxable basis). The table also gives a detail per tax year. Following the coronavirus crisis in 2020, AGFisc extended the reporting deadline until January 2021. As a result, it was delayed in processing these returns for the 2020 tax year. In 2016, AGFisc adapted its structure in order to evolve towards a target audience-oriented organisation (individuals, small and medium-sized enterprises, large companies) and 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 must 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 more equitable to the taxpayer. Take action when the declarations are not filed on the scheduled date. Apply the ex officio taxation procedure in case of non-deposit. Prevent prescription. AGFisc is a target group oriented organisation composed of 3 administrations: the Private Administration (Adm. P); small and Medium-sized Enterprises Administration (Adm. SMEs); the Administration Grandes Entreprises (Adm. GE). There are a few exceptions: Until 30 June 2020, the Adm. P also had the Eupen Multipurpose Centre, which dealt with all the files in the German-speaking region: individuals, small and medium-sized enterprises and large enterprises. This centre was deleted on 1 July 2020. The files are now processed by the centres P Liège and PME Liège according to the nature of the taxpayers concerned. The SME Adm also includes: the Brussels 4 control centre, which handles the files of parliamentarians; the Centre Étranger, which processed, until 30 June 2020, all files of non-residents (natural persons and companies). On 1 July 2020, the name ‘Centre Étranger’ was changed to ‘Centre PMESpecific Materials’. The Centre is responsible for: professional 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; various taxes. Adm. P is now dealing with the files of non-residents — natural persons who are not subject to VAT. N.B.: The Eupen Multipurpose Centre processed returns accounted for by the Individual Administration.