Personal tax — Consolidated results of checks carried out by the Management and Control teams

This table shows, by calendar year: the number of declarations verified; 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). It also distinguishes between the checks carried out by the management teams and the control teams. This table brings together the data from the tables “Tax of natural persons — management of files” and “Tax of natural persons — control of declarations”. It offers a better view of AGFisc’s activities because: an initial control action for management teams can be more complex than expected and then assigned to the Control teams; an initial control action for Control teams can be simple enough to be handled by the Management teams and then assigned to the Management teams. Following the coronavirus crisis in 2020, AGFisc was forced to temporarily suspend contact with taxpayers. Therefore: It had to post-submit the verification of a number of personal tax returns for the financial year 2019 to 2021 and it carried out the enrollment on the basis of the reported income. It has fallen behind in the processing of non-depositors’ 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. The inspection missions were closed later. When these activities could resume, it turned out that controlling a return took longer than expected at the beginning of the year due to the particular circumstances (including contacting taxpayers via Microsoft Teams). 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.