Personal Tax — 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 provides a detail per tax year. 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 IPP declarations 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. 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. The risk of error in declarations decreases thanks to: the increasing number of proposals for simplified reporting and the improvement of the pre-filling of the declaration and aids (wizards) in Tax-on-web (in particular concerning certain pre-filled mortgages in 2019). On the other hand, the filters applied to detect anomalies are becoming increasingly complex due to increased information received from abroad. This generates a greater workload per verified declaration. Finally, it should be noted that certain actions in Management (co-related, code 106...) have the effect of increasing the compliance of the taxpayers concerned and thus, in the long term, reducing the number of corrections. Indeed, the taxpayers concerned by those actions have no fraudulent intention. Their mistakes are due to a misunderstanding of the legislation. In these targeted actions, AGFisc explains how to correctly report certain data. 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;