Act To Amend The Tax Regularization Scheme And Establishing A Social Adjustment (1)

Original Language Title: Loi modifiant le régime de régularisation fiscale et instaurant une régularisation sociale (1)

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2013003231&caller=list&article_lang=F&row_id=1200&numero=1208&pub_date=2013-07-12&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-07-12 Numac: 2013003231 SERVICE PUBLIC FÉDÉRAL FINANCES 11 July 2013. -Act to amend the tax regularization scheme and establishing a social adjustment (1) ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Chapter 1. -Available general Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
CHAPTER 2. -Regularization tax s. 2. A section 121 of the programme act of 27 December 2005, the following changes are made: a) 1 °, the word ", capital" is inserted between the words "sums, securities" and the words "and income";
(b) at 5 °, paragraph 3 is replaced by the following: "means"legal entities"resident corporations subject to the corporate income tax under article 179 of the 1992 income tax Code, civil societies or associations without legal personality under article 29 of the Code, legal persons subject to tax of legal entities under article 220 of the Code as well as the foreign taxpayers subject to the tax under article 227 of the Code; ";
(c) 6 ° is replaced by the following: "6 ° by"agent": a person and an enterprise referred to in articles 2 and 3 of the law of 11 January 1993 on the prevention of the financial system for the purpose of laundering and of the financing of terrorism.";
(d) article is supplemented by an 8 ° as follows: "8 ° by"tax prescribed capital": the capital referred to in this chapter, for which the IRS cannot perform at the time of the introduction of the accrual statement of perception on the part of those on whose behalf the declaration-regularization is introduced following the expiry of time limits, as appropriate" referred to articles 354 and 358, § 1, 1 ° of the Code of tax revenues 1992, namely articles 81, 81bis, or 83 of the Code on the value-added tax, or in articles 137 159 of the Code of rights of succession, or in articles 214, 216, 2171-2172 or 218 of the Code of registration fees, mortgage and registry , or in articles 2028 2029 duties and taxes various code. "."
S.
3 A section 122 of the Act, the following amendments are made: 1 ° in the § 1, the words "tax non-prescribed" shall be inserted between the words "other income regularized" and the words "referred to in article 121 (2),";
2 ° in the same § 1, the 3rd indent is replaced by the following: "-to their normal rate of tax plus a penalty of 10 points when the declaration-regularization is introduced from January 1, 2007 and no later than 14 July 2013;";
3 ° the same paragraph is supplemented by a 4th indent as follows: "-at their normal rate plus a fine of 15 points when the declaration-regularization is introduced from July 15, 2013 and no later than 31 December 2013 taxation and insofar as article 122/1 is not of application. ';
4 ° § 2 is replaced by the following: "§ § 2 2" Regularised tax incomes not prescribed which are the subject of a declaration-regularisation in respect provisions in this section are subject to their normal rate of taxation that applies to the taxable period during which these revenues were obtained or collected, plus a fine of 15 points and if necessary plus the complementary contribution of crisis or the communal surtax to individuals or agglomeration tax tax
additional to the tax on natural persons insofar as article 122/1 is not applicable. ";
5 ° in § 3, the words "other revenues regularized" are each time replaced by the words "other income regularised tax non-prescribed", the words "regulated professional income" shall be replaced by the words "regularised tax professional income non-prescribed" and "business income" shall be replaced by the words "business income tax non-prescribed";
6 ° § 4, paragraph 1, is replaced by the following: "provided that article 122/1 either not apply operations regulated tax VAT not prescribed which are the subject of a declaration-regularisation in respect provisions in this section are not subject to VAT at the rate which is applicable for regularized operations for the year in which operations were held plus a fine of 15 points excluding cases in which" declaration-regularization gives rise also to the regularization of the professional income non-prescribed regularisesfiscalement. "."
S. 4. in the same Act, it is inserted an article 122/1 as follows: "article 122/1. § 1. Tax prescribed capital derived from tax offences defined in article 127, § 1, which are subject to declaration-regularisation in accordance with provisions laid down in this chapter are subject to a levy at a rate of 35 points on the capital.
Capital tax prescribed in the form of life insurance that are subject to declaration-regularisation in accordance with the provisions laid down in this chapter are subject to a levy at a rate of 35 points on the capital.
§ 2. Revenues regularized prescription tax from serious and organised tax fraud which implement complex or mechanisms which make use of processes with an international dimension, which are subject to declaration-regularisation in respect of the provisions provided for in this chapter shall be subject to a levy: a) so far as other regularized income referred to in article 121 (2) their normal tax rate plus a fine of 20 points;
(b) for as much whether regularised professional income referred to in article 121, 3 ° under their tariff normal tax which is applicable for the taxable period during which these revenues were obtained or collected, plus a fine of 20 points and if necessary plus the complementary contribution of crisis or the local tax additional tax of natural persons or of the agglomeration additional to natural persons tax applicable fee;
(c) insofar as it operations regulated VAT referred to in article 121, 4 °, at the rate which applies to operations accrued for the year during which the operations were held plus a fine of 20 points excluding cases in which the regularization declaration gives rise also to the regularization of regularised tax earned income non-prescribed.

§ 3. If statement-regularization has been performed in accordance with the provisions laid down in § 2, the payment of the levies referred to in this article has for result that the other regularized and regularized professional revenues which have undergone this levy are more or can no longer be the remainder subject to tax on income as provided for by the 1992 income tax Code including increases of tax that are planned, the interests of delay and fines, or the increase in tax of 100 BW provided for in article 9 of the Act of 30 December 2003 establishing a single final withholding declaration.
The fact that professional income submitted incorrectly to the levy as other regularized income does not prevent that a new taxation could be established in respect of professional income.
If statement-regularization for VAT operations regularized in compliance with the provisions laid down in the present article, the payment of the levy as a VAT referred to in § 2 a result that these operations are more or can no longer be, for the remainder, subject to any imposition of VAT, or any additional sanction , fine or additional drawdown of any kind provided by the Code of the VAT '. "
S. 5. in article 123 of the Act, the following amendments are made: a) the introductory phrase is replaced by the following: "declaration-regularization, nor the payment of levies, nor the regularisation certificate referred to in this Act, produce effects:";
(b) 1 ° is replaced by the following: "1 ° - if regularized revenues come from an offence referred to in article 505 of the penal Code, except where these revenues have been acquired exclusively by offences referred to in articles 449 and 450 of the Code of taxes on earnings 1992, articles 73 and 73bis of the value added tax Code" , in articles 133 and 133bis of the Code of inheritance, in articles 206 and 206A of Code's registration fees, mortgage and registry, in articles 207/1 and 207bis of the Code of duties and taxes various;
-If regularized revenues come from an offence referred to in article 5, paragraph 3, of the law of 11 January 1993 on the precaution of the use of the financial system for the purpose of laundering and of the financing of terrorism with the exception of the offence referred to in article 5, § 3, 1 °, eleventh indent, of the Act, and the offence of "abuse of company assets" and "abuse of confidence" , insofar as they are regulated under article 122/1; ";
(c) the 3 ° is supplemented by the words "during the period from July 15, 2013 until 31 December 2013 inclusive".
S. 6. in article 124 of the Act, the following amendments are made: 1 ° paragraph 2 is

completed by the words "underlying parts may be made up to 6 months after the introduction of the accrual statement.";
2 ° a paragraph worded as follows is inserted between paragraphs 2 and 3: ' declaration-regulation will be in the cases referred to in articles 122 and 122/1, introduced together with a brief explanation on the fraud scheme, as well as the magnitude and origin of regularized capital and income, the period during which the capital and income have emerged and accounts used for regularized amounts. ';
3 ° paragraph 4 is supplemented by the words "and is definitively acquired treasure.";
4 ° in paragraph 6, the phrase "a copy of this list shall be sent every six months to the financial information processing unit" introduced by the law of 11 January 1993 supra is repealed;
5 ° a paragraph worded as follows is inserted between paragraphs 5 and 6: "as soon as the regularisation certificate was transmitted to the registrant or its agent, the"Point of contact-regularizations"informs the processing unit financial information introduced by the law of 11 January of regularization which was concluded and sent him a copy of the regularisation certificate as well as the data defined in paragraph (3) with the exception of the fraud scheme.".
S. 7. in article 124 of the Act, as amended by article 6, paragraph 2 is repealed.
S. 8. in article 125 of the Act, the words "in article 124, paragraph 5," shall be replaced by the words "in article 124, paragraph 6, '.
S. 9A. article 127 of the Act, the following amendments are made: 1 ° in the current text, which will form the § 1, the words "assimilated to the stamp tax Code" are replaced by the words "of the Code of rights and taxes various";
2 ° it is inserted a § 2 worded as follows: "§ § 2 2" For all offences, other than those described in the § 1, the persons referred to the § 1 still subject to criminal prosecution.
People who has been guilty of offences defined in articles 193 to 197, 491 and 492bis and 489 at 490bis of the penal Code, article 16 of the law of 17 July 1975 on accounting by enterprises, article 12 of the royal decree of 5 October 2006 on certain measures relating to the control of cross-border transport of cash, the various criminal provisions of the Code of corporations , and which have been committed in order to commit or facilitate offences defined in the § 1, or as a result of defined offences to the § 1, remain for these free to sanction offences, if they did not the object before the date of the introduction of the accrual statement in accordance with the provisions of this chapter, information or a judicial investigation Chief of these offences If they have made a declaration-regularisation under the conditions of this Act and if they properly paid the amounts due pursuant to this chapter.
The provisions of paragraphs 1 and 2 are not applicable to the sponsors and accomplices who have not filed a statement of regularization.
The provisions above are without prejudice to the rights of third parties. "."
3 ° it is inserted a paragraph 3 as follows: "§ § 3 3" Members of the Point of contact-regularisation created within the federal public Service Finance and members of his staff, as well as other officials seconded to him do not have the obligation to denounce in the case referred to in article 29 of the Code of criminal procedure. "."
CHAPTER 3. -Regularization social art. 10. in the programme act of 27 December 2005, it is inserted a chapter VI/1, as follows: "chapter VI/1. -The regularization of social contributions for self-employed professional revenues".
S. 11. in chapter VI/1, inserted by article 10 article be inserted a 127/1 as follows: "article
127/1. § 1. The declarant within the meaning of article 121, 5 °, peut, subject to payment of a complementary social levy, extend its regularization declaration referred to in article 121, 1 °, seeking a social regularisation certificate which covers the professional income which should be subject to the payment of contributions due in accordance with the royal decree, prescribed social No. 38 of 27 July 1967 organizing the social status of the self-employed.
Definitive and provisional contributions are deemed to be prescribed after 5 years, beginning from 1 January following the year for which they are due, in accordance with article 16, § 2, of the royal decree No. 38 supra.
Regularization contributions referred to in article 16, § 2, paragraph 2, of the royal decree No. 38 supra are regarded as prescribed in 1 January of the 8th year following that early or the resumption of the activity as a self-employed person, in accordance with article 49 of the royal decree of 19 December 1967 on the general regulation in pursuance of the royal decree No. 38 supra.
§ 2. Contributions social non prescribed within the meaning of order royal No. 38 supra due on such professional income are however considered to be regularized through the payment of a supplementary social levy corresponding to 15% of the professional income.
§ 3. If the declaration of regularization has been performed in compliance with the conditions laid down in this chapter, the payment of the levy referred to in article has for consequence that regularized incomes can no longer be subject to the payment:-contributions laid down by the royal decree No. 38 supra;
-increases referred to in articles 44, § 1 and 44bis of the royal decree of 19 December 1967 on the general regulation in pursuance of the royal decree No. 38 supra and - administrative fines referred to article 17bis, of the royal decree No. 38 supra.
The payment of the levy referred to in article with no right to the benefits referred to in article 18 of the royal decree No. 38 supra. "."
S. 12. in the same chapter VI/1, inserted a section 127/2 as follows: "Article 127/2. With regard to the professional income regularised in accordance with article 127/1, the tax regularization declaration lodged with the "Point of contact-regularizations" in accordance with article 124, paragraph 2, shall be supplemented by the amount earned income which should be subject to the payment of dues owed pursuant to the order, prescribed social royal No. 38 supra as well as the amount of the complementary social levy. It will be introduced, together with a brief explanation of the period during which earned income emerged. Underlying parts can be made up to 6 months after the introduction of the accrual statement.
The letter referred to in article 124, paragraph 4, also mentioned the amount of the levy due pursuant to this chapter.
The payment of the levy must take place within 15 days following the date of mailing of this mail and is definitively acquired treasure.
Upon receipt of payment, the "Point of contact-regularizations" transmits to the registrant or its agent a regularisation certificate the model of which is set by the King, which includes including the name of the Registrant and, where applicable, that of his representative, the amount of the levy operated and the amount of earned income regularized.
The "Point of contact-regularizations" also transmits a copy of each social regularisation certificate at the national Institute of social insurance for self-employed workers which the will communicate to the social insurance of the declarant.
Officials and members of the staff of the national Institute of insurance for self-employed and the social insurance of the declarant shall keep, apart from the exercise of their functions, the most absolute secrecy regarding the facts, documents or decisions, which they have had knowledge on this occasion. They have no more obligation to denounce in the case referred to in article 29 of the Code of criminal procedure".
S. 13. in the same chapter VI/1, it is inserted an article 127/3, as follows: "Article 127/3. Neither the regularization declaration referred to in article 127/1, or the payment of the levies referred to in article 127/1, or the control attestation referred to in article 127/2 produce effects if, prior to the introduction of the accrual statement, the declarant was informed in writing of acts of investigation specific ongoing by a Belgian tax authorities, a social security institution or service of Belgian social inspection. "."
S.
14. in the same chapter VI/1, it is inserted an article 127/4, as follows: "article 127/4.
In the event of application of article 127/1, the declaration cannot be used as index or indication to carry out investigations or checks in the context of the social status of the self-employed, except as regards the amount of the levy of because of the declaration. "."
S. 15. in the same chapter VI/1, it is inserted an article 127/5, as follows: "article 127/5. Within the limits of the provisions laid down in articles 127/1 and 127/2, the social regularisation certificate can be used as evidence before courts and tribunals, administrative courts, as well as any public service. "."
S. 16. in the same chapter VI/1, it is inserted an article 127/6, as follows: "article 127/6. People who are guilty of offences which is inaccurate or incomplete statements regarding contributions

social as an independent, referred to in article 234, § 1, the social Criminal Code are exempt from criminal prosecution therefor if they did not before the date of introduction of the declarations referred to in this chapter, information or investigation of such offences and if a social statement-regularization has been performed under the conditions of this chapter and amounts owing because of this regularization declaration have been paid. "."
CHAPTER 4. -Amendment to the law of 11 January 1993 on the prevention of the financial system for the purpose of laundering and of the financing of terrorism article 17. article 33 of the law of 11 January 1993 on the prevention of the financial system for the purpose of laundering and of the financing of terrorism, replaced by the Act of January 18, 2010 and last modified by the law of March 29, 2012, is supplemented by a paragraph worded as follows: "when the Government is implementing a voluntary tax regularization procedure the magnitude and origin of regularized capital and income, the period during which capital and income appeared and the financial accounts used for regularized amounts are transmitted by the Point of contact-regularisation of the SPF finance, to the financial information processing unit. Upon receipt of this information, the financial information processing unit takes all necessary measures, in accordance with articles 22, § 2 and 33-35, with the exception of article 35, paragraph 2, subparagraphs 6 and 7. "."
CHAPTER 5. -Disposition special s. 18. the amounts collected in accordance with Chapter VI/1 of the law on December 27, 2005 program are not professional fees for the application of the 1992 income tax Code.
CHAPTER 6. -Entry into force art. 19. this Act comes into force on 15 July 2013, with the exception of article 7, which enters into force on January 1, 2014.
The regularisations statements submitted before July 15, 2013 will be processed according to the existing provisions of the programme act of 27 December 2005, as they existed prior to being amended or repealed by this Act.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given to Brussels, 11 July 2013.
ALBERT by the King: Prime Minister E DI RUPO the Minister of independent, Ms. S. LARUELLE. the Minister of Justice, Ms. A. TURTELBOOM. the Minister of finance, K. GARG. the Secretary of State for the fight against social and fiscal fraud J. CROMBEZ. the Minister of finance, K. GARG sealed with the seal of the State: the Minister of Justice , Ms. A. TURTELBOOM _ Note Documents of the Chamber of representatives: 53-2874-2012/2013: No. 1: Bill.
# 2 and 3: amendments.
No. 4: report.
No. 5: Text corrected by the commission.
No. 6: amendments.
No. 7: Text adopted in plenary meeting and transmitted to the Senate.
Full report: June 27, 2013.
The Senate documents: 5 - 2176 - 2012/2013 N ° 1: project referred by the Senate.
No. 2: Report on behalf of the Committee.