Personal tax — Management of returns

This table provides an overview, by tax year, of the filing of personal tax returns (PPIs) and their processing. Since the final date for filing the return may vary, we usually repeat the situation as of June 30 of the year following that of the tax year because it then reflects the final situation. However, in recent years, we have found that the management of declarations extends beyond that date. That is why we will now give the final situation as of 31 December of the second year following that of the tax year. We will subsequently update the current tax year figures for which we present the situation as at December 31. Some taxpayers receive a simplified declaration proposal (SDP). If the taxpayer agrees with this proposal, nothing should be done. If he does not agree, he changes his declaration in Tax-on-web or asks AGFisc to modify it. SDPs are considered returns within the deadline. AGFisc aims to expand each year the target group that receives a PDS. AGFisc encourages taxpayers to use electronic channels to submit their returns as much as possible. MyMinfin (Tax-on-web) provides taxpayers with online assistance when completing the return. Thanks to this aid, there are fewer errors and therefore fewer corrections to be made when processing declarations. When the management application (Taxi) detects an anomaly in a returned report, this declaration is blocked in order to be processed by an employee. If the return is correct, it will be enrolled on the basis of the reported income. If the declaration is not correct, it will be subject to: a correction (if the correction is against the taxpayer) or relief (if the correction is in favour of the taxpayer). Following the coronavirus crisis in 2020, AGFisc was forced to temporarily suspend contact with taxpayers. The consequence of this was that it: had to post-submit the verification of a number of PPI declarations for the financial year 2019 to 2021 and that it carried out the enrollment on the basis of the reported income; has been delayed in the treatment of non-filers (which includes sending reminder letters, followed by ex officio taxation or classification), both for the 2019 tax year and for the 2020 tax year. 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 GE Administration does not process personal tax returns.