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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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belgiquelex.be - Carrefour Bank of Legislation

11 JULY 2013. - An Act to amend the tax regulatory regime and to introduce social regulation (1)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1er. - General provision
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER 2. - Tax regulation
Art. 2. In section 121 of the Program Act of 27 December 2005, the following amendments are made:
(a) at 1°, the word ", capital" is inserted between the words "sums, values" and the words "and income";
(b) at 5°, paragraph 3 is replaced by the following:
"Corporate corporations" means resident corporations subject to corporate tax under section 179 of the Income Tax Code 1992, civil corporations or associations without legal personality referred to in section 29 of the same Code, legal persons subject to corporate taxes under section 220 of the same Code, as well as foreign taxpayers subject to section 2 of the same Code; and
(c) 6° is replaced by the following:
"6° by "mandataire": a person and a company referred to in articles 2 and 3 of the Act of 11 January 1993 on the prevention of the financial system for money laundering and the financing of terrorism. ";
(d) the article is supplemented by an 8° written as follows:
"8° by "taxable amounts prescribed": the capitals referred to in this chapter in respect of which the tax administration can no longer exercise at the time of the introduction of the declaration-regularization of the power of perception in the head of the one on whose behalf the declaration-regularisation is introduced following the expiry of the deadlines, as the case may be, referred to either in Articles 354 or 358, § 1er, 1° of the Income Tax Code 1992, i.e. sections 81, 81bis, or 83 of the Value Added Tax Code, i.e. sections 137 or 159 of the Code of Succession Rights, i.e. sections 214, 216, 2171 and 2172 or 218 of the Code of Registration, Mortgage and Registry Rights, or 2028 or 2029 Code of various duties and taxes.".
Art. 3. In section 122 of the Act, the following amendments are made:
1° in § 1er, the words "fiscally not prescribed" are inserted between the words "Other regularized revenues" and the words "seen to article 121, 2°, ";
2° in the same § 1er, the 3e is replaced by the following:
"- at their normal tax rate plus a fine of 10 points when the declaration-regularization is introduced from 1er January 2007 and no later than 14 July 2013; ";
3° the same paragraph is completed by a 4e draws as follows:
"- at their normal tax rate plus a fine of 15 points when the declaration-regularization is introduced on or before July 15, 2013 and on or before December 31, 2013 and provided that section 122/1 is not applicable. ";
§ 2 is replaced by the following:
"§2. The regularized, non-prescribed business income that is the subject of a declaration-regularization in accordance with the provisions of this section shall be subject to their normal tax rate that is applicable for the taxable period in which such income has been obtained or collected, plus a fine of 15 points and if so increased by the additional crisis contribution or the additional communal tax to the tax of the natural persons ";
5° in § 3, the words "other regularized incomes" are replaced each time by the words "other tax-regulated incomes not prescribed", the words "regularized professional incomes" are replaced by the words "regularized business income tax-free" and the words "professional income" are replaced by the words "non-prescribed business incomes";
6° § 4, paragraph 1er, is replaced by the following:
"As long as section 122/1 is not applicable, the T.V.A. tax-regulated transactions that are the subject of a declaration-regularization in accordance with the provisions set out in this section are subject to the T.V.A. at the rate that is applied for the regularized transactions for the year in which the transactions have been increased by a fine of 15 points ".
Art. 4. In the same Act, an article 122/1 is inserted as follows:
"Art. 122/1. § 1er. Tax-prescribed capital derived from tax offences defined in Article 127, § 1er, which are the subject of a declaration-regularization in accordance with the provisions of this chapter shall be subject to a levy at a rate of 35 points on capital.
Tax-prescribed capital in the form of life insurance that is the subject of a declaration-regularization in accordance with the provisions of this chapter shall be subject to a levy at a rate of 35 points on capital.
§ 2. Regularized non-taxable income derived from serious and organized tax evasion that implement complex mechanisms or use international processes, which are the subject of a declaration-regularization in accordance with the provisions of this chapter shall be subject to a sampling:
(a) insofar as other regularized revenues referred to in section 121, 2°, at their normal tax rate plus a fine of 20 points;
(b) insofar as these are regularized business incomes referred to in section 121, 3°, at their normal tax rate that is applicable for the taxable period in which these revenues have been obtained or collected, plus a fine of 20 points and, where applicable, plus the additional crisis contribution or the additional communal tax to the tax of natural persons or the additional agglomeration tax;
(c) insofar as these are regulated T.V.A. transactions referred to in section 121, 4°, at the rate that is applied for regularized transactions for the year in which the transactions took place plus a fine of 20 points, excluding cases in which the declaration-regularization also results in the regularization of professional income taxed not prescribed.
§ 3. If the declaration-regularization has been made in accordance with the provisions set out in § 2, the payment of the levies referred to in this section has the effect that other regularized incomes and regularized professional incomes that have been levied are no longer or may no longer be for the surplus subject to the tax on income as provided for in the Income Tax Code 1992, including the increments of tax that are provided for therein, to the interest of delay
The fact that professional incomes were wrongly subject to sampling as other regularized incomes does not prevent a new taxation from being established for professional income.
In the event of a declaration-regularization for T.V.A. transactions regulated in accordance with the provisions of this article, the payment of the withdrawal as T.V.A. referred to in § 2 is therefore that such transactions are no longer or may not be, for the surplus, subject to any perception of the T.V.A., or to any additional penalty, fine or removal of any kind provided for in the Code of the T.A.
Art. 5. In section 123 of the Act, the following amendments are made:
(a) The introductory sentence is replaced by the following:
"Neither the declaration-regularisation, nor the payment of the levies, nor the certificate-regularisation referred to in this Act, produce effects:"
(b) 1° is replaced by the following:
"1° - if regularized revenues are derived from an offence referred to in section 505 of the Criminal Code, except where such revenues have been acquired exclusively by offences referred to in sections 449 and 450 of the Income Tax Code 1992, sections 73 and 73bis of the Value-Added Tax Code, sections 133 and 133bis of the Code of Succession Rights, sections 206 and 206bis of the Code of Duties of Registration,
- if regularized income comes from an offence referred to in Article 5, § 3, of the Act of 11 January 1993 on the precaution of the use of the financial system for the purposes of money laundering and the financing of terrorism except for the offence referred to in Article 5, § 3, 1°, Eleventh dash, of the same law, and of the offence of "abuse of social property" and "abuse of trust"
(c) the 3rd is supplemented by the words "for the period from 15 July 2013 to 31 December 2013 included".
Art. 6. In section 124 of the Act, the following amendments are made:
1° paragraph 2 is supplemented by the words "The underlying parts may be introduced up to 6 months after the introduction of the declaration-regularization. ";
2° a paragraph written as follows is inserted between paragraphs 2 and 3:
"The declaration-regularization will be in the cases referred to in sections 122 and 122/1, introduced with a brief explanation of the fraud scheme, as well as the extent and origin of the regularized capital and income, the period during which the capital and incomes appeared and the financial accounts used for the regularized amounts. ";
3° paragraph 4 is supplemented by the words "and is definitively acquired from the Treasury. ";
4° In paragraph 6, the sentence "A copy of this list is transmitted every six months to the Financial Information Processing Unit established by the Act of 11 January 1993 referred to above." is repealed;
5° a paragraph is inserted between paragraphs 5 and 6:
"As soon as the certificate-regularization has been forwarded to the declarant or his agent, the "contact-regularization point" informs the Financial Information Processing Unit established by the law of January 11 of the regulation that has been concluded and sends a copy of the certificate-regularization and the data defined in paragraph 3 with the exception of the fraud scheme. ".
Art. 7. In section 124 of the Act, as amended by section 6, paragraph 2 is repealed.
Art. 8. In section 125 of the Act, the words "in section 124, paragraph 5," are replaced by the words "in section 124, paragraph 6,".
Art. 9. In section 127 of the Act, the following amendments are made:
1° in the current text, which will form § 1er, the words "of the Code of Taxes assimilated to the stamp" are replaced by the words "of the Code of Miscellaneous Duties and Taxes";
2° a § 2 is inserted as follows:
"§2. For all offences, other than those defined in § 1erpersons referred to in § 1ermay always be subject to criminal prosecution.
Persons who have been guilty of the offences defined in articles 193 to 197, 491 and 492bis and 489 to 490bis of the Criminal Code, article 16 of the Act of 17 July 1975 on the accounting of enterprises, article 12 of the Royal Decree of 5 October 2006 on certain measures relating to the control of the cross-border transport of liquid money, the various penal provisions defined in the Code of Companies, and who have been committed to the offences orer or resulting from offences defined in § 1er, shall remain for such offences free of penalty, if they have not been the subject of the declaration-regularisation in accordance with the provisions of this chapter, any information or judicial instruction of the head of such offences, if they have made a declaration-regularisation under the conditions of this Act and have paid the amounts due in accordance with this chapter correctly.
The provisions of subparagraphs 1er and 2 are not applicable to co-authors and accomplices who have not filed a regulation declaration.
The above provisions do not affect the rights of third parties. ".
3° it is inserted a § 3 written as follows:
§ 3. Members of the Contact Point-regularizations created within the Federal Public Service Finance and its staff members, as well as other officials detached from it, are not required to report in the case referred to in section 29 of the Code of Criminal Investigation. ".
CHAPTER 3. - Social regulation
Art. 10. In the programme law of 27 December 2005, a chapter VI/1 is inserted, which reads as follows:
"CHAPITRE VI/1. - Regularization of social contributions for self-employed professional income".
Art. 11. In Chapter VI/1, inserted by Article 10, an article 127/1 is inserted as follows:
"Art. 127/1. § 1er. The declarant within the meaning of section 121, 5°, may, by payment of a supplementary social debit, extend his or her declaration-regularization referred to in section 121, 1°, with a view to obtaining a social certificate-regularization that covers the professional income that should have been subject to the payment of social contributions, not prescribed, due under Royal Decree No. 38 of 27 July 1967 organizing the social status of the independents.
Final and interim contributions are considered to be prescribed after 5 years, effective 1er January that follows the year for which they are due, in accordance with Article 16, § 2, of Royal Decree No. 38 above.
The regularization contributions referred to in Article 16, § 2, paragraph 2, of the above-mentioned Royal Decree No. 38 are considered as prescribed in 1er January 8e year after that of the beginning or resumption of the activity as an independent worker, in accordance with Article 49 of the Royal Decree of 19 December 1967, establishing general regulation in the execution of Royal Decree No. 38 above.
§ 2. The non-prescribed social contributions within the meaning of Royal Decree No. 38 above, due to these professional incomes, are, however, considered to be regulated only by the payment of a supplementary social debit corresponding to 15% of these professional incomes.
§ 3. If the declaration of regularization has been made in accordance with the conditions set out in this chapter, the payment of the levy referred to in this article shall, therefore, no longer be subject to the payment of regularized professional income:
- dues fixed by Royal Decree No. 38 above;
- majorations referred to in articles 44, § 1er and 44bis of the Royal Decree of 19 December 1967 bringing general regulation in execution of the aforementioned Royal Decree No. 38 and
- administrative fines referred to in Article 17bis of Royal Decree No. 38 above.
The payment of the debit referred to in this article shall not open any entitlement to benefits referred to in Article 18 of the aforementioned Royal Decree No. 38."
Art. 12. In the same chapter VI/1, an article 127/2 is inserted as follows:
Article 127/2. With respect to professional income regulated in accordance with section 127/1, the tax declaration-regularization introduced with the "contact-regularization point" in accordance with section 124, paragraph 2, will be supplemented by the amount of professional income that should have been subject to the payment of social contributions, not prescribed, due under the aforementioned Royal Decree No. 38, as well as the amount of supplementary social withdrawal. It will be introduced, accompanied by a brief explanation of the period during which professional incomes appeared. The underlying parts can be introduced up to 6 months after the introduction of the declaration-regularization.
The letter referred to in section 124, paragraph 4, will also include the amount of the debit due under this chapter.
Payment of the debit must be effected within 15 days after the date of sending this mail and is definitively acquired from the Treasury.
At the time of receipt of the payment, the "contact-regularization point" shall transmit to the declarant or his agent a certificate-regularization whose model is fixed by the King, including the name of the declarant and, where applicable, the amount of the deduction made and the amount of professional income regulated.
The "Contact-regularisations Point" also transmits a copy of each social certificate-regularization to the National Institute of Social Insurance for Independent Workers who will communicate it to the social insurance fund of the declarant.
Officials and staff members of the National Institute of Social Insurance for Independent Workers and the social insurance fund of the declarant are required to keep, outside the performance of their duties, the most absolute secret about the facts, documents or decisions, of which they were aware on this occasion. They do not have to denounce in the case referred to in section 29 of the Code of Criminal Investigation."
Art. 13. In the same chapter VI/1, an article 127/3 is inserted, as follows:
Article 127/3. Neither the declaration-regularization referred to in Article 127/1, nor the payment of the levies referred to in Article 127/1, nor the certificate-regularization referred to in Article 127/2, shall be effected if, prior to the introduction of the declaration-regularisation, the declarant was informed in writing of specific investigative acts under way by a Belgian tax administration, a social security institution or a social inspection service.
Art. 14. In the same chapter VI/1, an article 127/4, as follows:
"Art. 127/4. In the case of application of section 127/1, the declaration may not be used as an indication or indication to conduct investigations or inspections in the context of the social status of the independents, except with respect to the amount of the removal of the claim. ".
Art. 15. In the same chapter VI/1, an article 127/5, as follows:
"Art. 127/5. Within the limits of the provisions set out in articles 127/1 and 127/2, social certification and registration may be used as a means of proof before courts and tribunals, before administrative courts, as well as against any public service.".
Art. 16. In the same chapter VI/1, an article 127/6, as follows:
"Art. 127/6. Persons who have committed offences with respect to inaccurate or incomplete statements concerning social contributions as an independent, referred to in Article 234, § 1er, of the Social Criminal Code, shall be exempted from criminal proceedings of that Chief if they have not been the subject of, before the date of introduction of the declarations referred to in this chapter, information or judicial instruction of such offences and if a social declaration-regularization has been made under the conditions of this chapter and if the amounts due as a result of this declaration-regularization have been paid. ".
CHAPTER 4. - Amendment to the Act of 11 January 1993 on the Prevention of the Financial System for the Purpose of Money Laundering and the Financing of Terrorism
Art. 17. Section 33 of the Act of 11 January 1993 on the Prevention of the Financial System for the Purpose of Money Laundering and the Financing of Terrorism, replaced by the Act of 18 January 2010 and amended by the Act of 29 March 2012, is supplemented by a paragraph written as follows:
"When the government implements a voluntary tax regularization procedure, the extent and origin of regularized capital and income, the period in which capital and revenues have emerged and the financial accounts used for the regularized amounts are transmitted by the FPS Finance Contact Point-regularizations to the Financial Reporting Unit. Upon receipt of this information, the Financial Information Processing Unit shall take all necessary measures, in accordance with Articles 22, § 2 and 33 to 35, with the exception of Article 35, § 2, paragraphs 6 and 7.".
CHAPTER 5. - Special provision
Art. 18. The amounts collected in accordance with Chapter VI/1 of the Program Law of 27 December 2005 are not professional fees for the application of the Income Tax Code 1992.
CHAPTER 6. - Entry into force
Art. 19. This Act comes into force on 15 July 2013 with the exception of section 7 which comes into force on 1er January 2014.
The statutory declarations introduced before July 15, 2013 will be dealt with in accordance with the existing provisions of the Program Act of December 27, 2005, as they existed before being amended or repealed by this Act.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, 11 July 2013.
ALBERT
By the King:
The Prime Minister,
E. DI RUPO
Minister of Independents,
MMe S. LARUELLE
The Minister of Justice,
Ms. A. TURTELBOOM
Minister of Finance,
K. GEENS
The Secretary of State to Combat Social and Tax Fraud,
J. CROMBEZ
Minister of Finance,
K. GEENS
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
Documents of the House of Representatives:
53-2874 - 2012/2013:
Number 1: Bill.
No. 2 and 3: Amendments.
Number 4: Report.
No. 5: Text corrected by the commission.
No. 6: Amendments.
No. 7: Text adopted in plenary and transmitted to the Senate.
Full report: 27 June 2013.
Documents of the Senate:
5-2176 - 2012/2013
Number 1: Project referred to by the Senate.
Number 2: Report made on behalf of the commission.