Non-resident tax — corporations — Management of returns

This table provides an overview, by taxation year, of the filing and processing of non-resident corporation tax returns (NRI-soc). 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 now give the final situation as at 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. The number of expected declarations also includes: declarations which, after investigation, do not have to be submitted (and are therefore closed administratively); non-taxable taxpayers in Belgium, but who are required to file a non-taxable return. In these two categories, we find a large number of non-deposing taxpayers. The return of returns via the Biztax application has been mandatory since the 2014 tax year. A company may file a paper return only if it does not have sufficient technical means (computer and internet). In this case, she must apply for an exemption from the tax office. This application must be renewed each year. Verifications in management teams begin upon receipt of declarations and continue mainly during the following year. 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. As a result, it was delayed in the treatment of non-applicants (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.