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An Act To Amend The Tax Code Income 1992 Regarding The Introduction Of A Written Claim (1)

Original Language Title: Loi modifiant le Code des impôts sur les revenus 1992 en ce qui concerne l'introduction d'une réclamation écrite (1)

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belgiquelex.be - Carrefour Bank of Legislation

3 AOUT 2016. - An Act to amend the Income Tax Code 1992 with respect to the introduction of a written claim (1)



PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chamber has adopted and we sanction the following:
Article 1er. This Act regulates a matter referred to in Article 74 of the Constitution.
Art. 2. In section 366 of the Income Tax Code 1992, last amended by the Act of 27 April 2016, paragraphs 2 and 3 are replaced by the following:
"Where the claim is addressed to an employee of the administration in charge of tax establishment on income other than that referred to in paragraph 1er, or to an administrative officer in charge of the collection and collection of taxes on income, the claim remains validly filed on the date of receipt by that employee.
The employee referred to in paragraph 2 shall forward the claim immediately to the general advisor referred to in paragraph 1er and inform the claimant.".
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 3 August 2016.
PHILIPPE
By the King:
Minister of Finance,
J. VAN OVERTVELDT
Sealed in state seal:
For the Minister of Justice, absent, Deputy Prime Minister and Minister of Employment, Economy and Consumers, in charge of Foreign Trade,
K. PEETERS
____
Note
(1) Note
House of Representatives (www.lachambre.be):
Documents: 54-0211.
Full report: 20 July 2016.