Corporate tax — Control of returns

This table shows, by calendar year: the number of declarations checked; 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 by type of selection: Central selection includes taxpayers whom AGFisc centrally selects, on the basis of risk profiles (= control actions), to be controlled. Operational services must carry out these controls (= control missions). AGFisc favours centrally selected controls because these selections ensure fair treatment of taxpayers in the same target group, both in the possibility of being checked and in the way (approach) in which control will be carried out. AGFisc is also launching control actions for which it is well aware that the level of productivity and yield will be low. But this is perfectly justified because the search for productivity and performance are not the only goals that must be pursued when selecting the files to be checked. Declarations may also be subject to scrutiny in order to verify the correct application of new tax regulations or the evolution of taxpayer compliance. Local selection allows operational departments to select, on the basis of local knowledge, the files they consider to be productive. Regular analysis of the results of these local selections, in turn, improves central selection. A monitoring mission may cover several declarations or even several matters (e.g. PPI and VAT). Following the coronavirus crisis in 2020, AGFisc was forced to temporarily suspend contact with taxpayers. As a result, 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). 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. Among other things, the Control process aims at: confirm or reverse the identified risks; carry out the control according to a predefined approach. 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.