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13 JULY 2005. - An Act respecting the establishment of an annual dependant contribution from certain organizations (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER I^er. - Preliminary provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution,
CHAPTER I. - Definitions
Art. 2. For the purposes of this Act:
(a) "National Institute": The National Institute of Social Insurance for Independent Workers;
(b) "Organism": the private or public legal entity in which at least one of the persons referred to in (c) for which retribution is attributed or intended is present;
(c) "Persons who exercise a public mandate": a natural or legal person who is in charge of a mandate in a public or private body, either because of the functions of a public administration, a region, a community, a province, a municipality or a public institution, or as a representative of an organization of workers, employers or self-employed persons, or as a representative of a municipality or a public institution
(d) "Year of Assessment": the calendar year in which the organization is subject to the provisions of this Act;
(e) "retributions": all incomes generally obtained by reason of or on the occasion of the mandate and that are taxable in accordance with the Income Tax Code 1992, except for the reimbursement of agency-specific expenses and revenues for which a contribution is already collected under social legislation.
CHAPTER III. - Cotization
Art. 3. § 1^er. The organizations referred to in section 2, (b), are subject to this Act.
§ 2. By derogation from § 1^er, is not subject to this Act any advisory body designated by the King.
§ 3. Organizations are required to register for the National Institute within three months, but follow the fact that they are subject to this Act.
§ 4. The body which fails to register for the National Institute within the time limit provided for in § 3 is retained by the National Institute by registered letter to the position. If he does not voluntarily register within 30 days of the date of the mailing of the home mail, he is registered on his own.
Art. 4. Organizations are each year liable for a contribution of 20 per cent of the amount exceeding 200 euros, awarded by them as remuneration, in the year before The year of contribution, to each person who has a public mandate.
The amount of 200 euros referred to in paragraph 1^er is linked to the Consumer Price Index.
Art. 5. § 1^er. Organizations communicate before 1^er July of each year of assessment, the data determined pursuant to Article 7, 2°:
§ 2. The contribution referred to in section 4 shall be paid to the National Institute before 1^er July of each year of rating.
§ 3. The amounts collected under the provisions of this letter shall be deducted from the operating and administrative costs of the National Institute for Contributions, primarily allocated to the Fund for the Financial Balance of the Social Status of Independent Workers referred to in Article 21bis of Royal Decree No. 38 of 27 July 1967 organizing the social status of self-employed persons up to the monk referred to in the table of the general statement of the tial budget.
The balance of amounts collected under the provisions of this Act is allocated, on the one hand, to the Fund on the Financial Balance of the Social Status of Independent Workers and, on the other hand, to the Global Management AONS, referred to in Article 5, paragraph 1^er, 2°, of the law of 27 June 1969 concerning the Decree-Law of 28 December 1944 concerning the social security of workers, according to a distribution fixed annually by royal decree deliberated in the Council of Ministers.
§ 4. The contributions referred to in this Act relate to income taxes, as well as contributions due under social legislation.
Art. 6. An increase of one per cent per calendar month of late payment is applied to the portion of the contributions that have not been paid in time, up to and including the month in which the organization paid the dues due or during which a judicial procedure was initiated by the head of the delay.
Art. 7. The King shall determine by order deliberately in the Council of Ministers:
1° the registration procedure;
2° the data that the organization must transmit to the National Institute, as well as the modalities of their transmission;
3° the payment method;
4° the amounts to cover the administrative and operational costs of the National Institute;
5° the cases in which it may be waived from the application of the majorations;
6° the cases in which the National Institute may waive the recovery of contributions and accessories where the recovery appears uncertain or too binding given the amount of the sums to be recovered;
7° the terms and conditions of control under the application of this Act.
Art. 8. A fine of 100 euros to 1.250 euros shall be punished by organizations which violate the provisions of Articles 5, § 3, 6, paragraph 1^er, and 7 §§ 1^er and 2.
Art. 9. § 1^er The National Institute is responsible for the collection of contributions, increases and costs, if necessary by court.
§ 2. The National Institute may require the registered agency to repay the costs caused by the reminder letters that had to be addressed to the organizations, possibly through judicial officer, in the event of late payment of the contributions.
§ 3. The recovery of the assessment provided for in this Act is prescribed by five years from 1^er January of the year following the year for which it is due.
The prescription is interrupted:
1° in the manner provided for in articles 2244 et seq. of the Civil Code;
2° by registered letter to the post or bailiff's summing, by which the National Institute claims the dues.
§ 4. The repetition of an unduly paid contribution is prescribed by five years from 1^er January of the year following the year in which the contribution was unduly paid.
The prescription is interrupted:
1° in the manner provided for in articles 2244 et seq. of the Civil Code;
2° by registered letter to the position sent by the organization to the National Institute that received the contribution, and by which The refund of the unduly paid contribution is claimed.
Art. 10. Organizations are required to provide duly authorized officials of the National Institute with all necessary information, and to allow them to consult books, records, documents or other information material for the purposes of this Act.
CHAPTER IV. - Amendments to Royal Decree No. 38 of 27 July 1967 organizing the social status of independent workers
Art. 11. Article 5bis of the Royal Decree No. 38 of 27 July 1967 organising the social status of independent workers, repealed by the programme law of 27 December 2004, is reinstated in the following wording:
"Art. 5bis. Persons in charge of a mandate in a public or private body, either because of their functions with a government of the State, a community, a region, a province, a municipality or a public institution, or as a representative of an organization of workers, employers or independent workers, or as a representative of the State, a region, a province, a community, "
Art. 12. Article 11, § 2bis, of the same order, inserted by the programme law of 27 December 2004, is repealed.
CHAPTER V. - Transitional provision
Art. 13. § 1^er By derogation from Article 3, § 3, the body subject to the application of this Act to 1^er January 2005 must register for the National Institute before 1^er September 2005.
§ 2. For 1 year of 2005 contribution, by derogation from Article 5, § 2, must be paid before 1^er December 2005.
CHAPTER VI. - Final provisions
Art. 14. This Act produces its effects on 1^er January 2005.
Art. 15. The royal decrees to be taken under this Act are on the proposal of the Minister who has the middle classes in his powers.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 13 July 2005.
ALBERT
By the King:
Minister of Average Class,
Mrs. S. LARUELLE
Seal of the state seal:
The Minister of Justice,
Ms. L. ONKELINX
____
Notes
(1) Regular session 2004-2005.
House of Representatives.
Parliamentary documents. - Bill No. 51-1694/1.
Amendments, No.^s 51-1694/2-3.
Report of the Commissia, No. 51-1694/4.
Text adopted by the Commission, No. 51-1694/5.
Amendment, No. 51-1694/6.
Supplementary report 51-1694/7.
Text adopted by the Commission 51-1694/8.
Text adopted in plenary and transmitted to the Senate, No. 51-1694/9.
Annales parliamentarians. - Discussion and adoption. Session of June 23, 2005.
Senate.
Parliamentary documents. - Project transmitted by the House of Representatives, No. 3-1255/1.
Project not referred to by the Senate.