An Act To Establish A Permanent System Of Fiscal And Social Regulation (1)

Original Language Title: Loi visant à instaurer un système permanent de régularisation fiscale et sociale (1)

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Published the: 2016-07-29 Numac: 2016003265 FEDERAL FINANCE PUBLIC SERVICE JULY 21, 2016. -Act to establish a permanent system of fiscal and social regulation (1) PHILIPPE, King of the Belgians, to all present and future salvation.
The rooms have adopted and we sanction the following: CHAPTER 1. -Available general Article 1. This Act regulates a matter referred to in article 74 of the Constitution.
CHAPTER 2. -Accrual tax art. 2. for the purposes of the provisions of this chapter, is meant by: (1) "Point of contact": the Point of contact-regularizations created within the federal public Service Finance;
(2) "statement-regularization": the declaration of income, amounts, VAT operations and capital with the federal public Service Finance in order to obtain a regularisation certificate for payment of the levy due under this chapter;
(3) "natural persons": the inhabitants of the Kingdom subject to tax of physical persons on the basis of article 3 of the 1992 income tax Code and the inhabitants of the Kingdom subject to tax non-residents on the basis of article 227 (1), of the same Code.
(4) "legal persons": resident companies subject to the corporate income tax under article 179 of the above-mentioned Code, civil societies or associations without legal personality referred to article 29 of the Code, persons subject to the tax of legal entities under article 220 of the Code, as well as foreign taxpayers subject to the tax for non-residents under section 227 , (2), of the same Code.
(5) "regulated income": revenues that are the subject of a regularization statement submitted to the Point of contact, by a natural person or a legal person, when they have the nature of income, which are normally subject to the tax on the income for the year in which they were obtained or collected.
Are also considered to be "regularized income": the income that must be reported, in accordance with article 5/1 of the Tax Code on revenues, 1992, by a founder or another recipient of a legal construction, income from a foreign account referred to in section 307, § 1, paragraph 2, of the same Code and income of foreign life-insurance contracts referred to in article 307 , § 1, paragraph 3, of the same Code, which are subject to an adjustment statement submitted to the Point of contact;
(6) "are regularized": the amounts and values that are the subject of a statement-regularization carried out from the Point of contact, by a corporation or by a natural person, when it shows that these amounts and values have not the nature of income, which are normally subject to tax on the income for the year during which they were obtained or collected but fall under the application of the Code of registration fees mortgage and registry insofar as they relate to registration fees which are not mentioned in article 3, paragraph 1, of the special law of 16 January 1989 on financing of communities and regions, or under the application of the Code of rights and taxes various;
(7) 'regulated VAT operations': the operations subject to the VAT referred to in article 51 of the Code of the tax on the added value that are the subject of a declaration-regularization with the Point of contact, by a corporation or by a natural person;
(8) "Registrant": the natural person or legal person who introduced a regularisation statement either personally or through an agent.
(9) "agent": a person or company referred to in articles 2 and 3 of the law of 11 January 1993 on the prevention of the use of the financial system for the purpose of laundering of capital and financing of terrorism;
10 ° "collection": the total of the amount due because of the regularization;
(11) "tax prescribed" capital: capital referred to in the present chapter, in which the tax administration can more exercise at the time of the introduction of the statement-regularization of perception on the part of those on whose behalf the declaration regulation is introduced following the expiry of the delays, according to the case, described either in sections 354 or 358, § 1, 1 ° of the 1992 income tax Code, either in articles 81, 81bis or 83 of the Code of the tax on the value added, either to articles 214, 216, 2171, 2172 or 218 of the Code of registration fees, mortgage and registry as long as these articles relate to registration fees that are not mentioned in article 3 , paragraph 1, of the special law of 16 January 1989 to the financing of the communities and regions, namely articles 2028 or 2029 code of duties and taxes various.
Art. 3 § 1.
Regulated revenues being statement-regularised in accordance with the provisions laid down in this chapter are subject to a levy at their normal rate tax on income that is applied to the taxable period during which this income was obtained or interview plus 20 points.
In the determination of the levy, it is taken into account from any reduction of tax or credit of tax, or a settlement of withholding, advance payments or the levy to the State of residence.
§ 2. Regulated amounts that are subject to an adjustment statement in compliance with the provisions laid down in this chapter are subject to a levy at the normal rate of tax under the normal rules which are applicable such are taxable at during which period these amounts were obtained or collected, plus 20 points.
§ 3. The regulated VAT operations that are the subject of a declaration-regularisation in accordance with the provisions laid down in the present chapter are subject to a levy VAT at the rate which applies to operations accrued at the time where the operations took place, plus 20 points excluding the cases in which the regularization statement gives already held at the regularization of these operations as a professional in application income from § 1.
Art. 4. If statement-regularization has been conducted in accordance with the provisions laid down in this chapter, final and performed without any payment reserve samples referred to in article 3A to the fact that:-the income referred to in article 3, § 1, no longer or may be otherwise subject to tax on income as provided for in the 1992 income tax Code including increases of tax, fines and interest on late payments is provided.
-are referred to in article 3, § 2, are no longer or may be otherwise subject to no law or tax as provided for by the Code of registration fees, mortgage and registry insofar as they relate to the rights of record that are not mentioned in article 3, paragraph 1, of the special law of 16 January 1989 relating to the financing of the communities and regions or the Code of rights and various taxes including fines and interest on late payments is provided.
-the operations referred to in article 3, paragraph 3, are no longer or can no longer be, for the remainder, subject to no VAT or any additional sanction or fine the code of value added tax.
Art. 5. the tax prescribed capital from tax offences defined in article 10, § 1, which are the subject of statement-regularisation in respect of provisions in this chapter are subject to a levy at a rate of 36 points on the capital.
Capital tax prescribed in the form of life insurance that subject to an adjustment statement in compliance with the provisions laid down in this chapter are subject to a levy at a rate of 36 points on the capital.
Capital tax prescribed foreign accounts referred to in article 307, § 1, paragraph 2, of the income tax Code 1992, being statement-regularised in accordance with the provisions laid down in this chapter are subject to a levy at a rate of 36 points on the capital.
Tax prescribed capital of a legal arrangement referred to in article 2 of the above-mentioned Code being statement-regularised in accordance with the provisions laid down in this chapter are subject to a levy at a rate of 36 points on the capital.
Art.
6 the declaration-regularization or the payment of the levies, or the control attestation referred to in this Act, do not produce effects if: (1) income, amounts, VAT operations
or capital regularized comes of an offence referred to in article 505 of the penal Code, except when they were acquired exclusively by offences referred to in articles 449 and 450 of the Tax Code the income of 1992, articles 73 and 73bis of the Tax Code on the value added to articles 206 and 206bis of the Code of registration fees mortgage and registry as long as these articles

relate to registration fees which are not mentioned in article 3, paragraph 1, of the Special Act of 16 January 1989 on the financing of the communities and regions and articles 207 and 207bis of the Code of rights and taxes various;
(2) the revenue, amounts, VAT operations or regulated capital from an offence referred to in article 5, paragraph 3, of the law of 11 January 1993 on the prevention of the use of the financial system for the purpose of laundering of capital and financing of terrorism with the exception of the offence referred to in article 5, paragraph 3, (1), eleventh indent, of the Act , and the offence of "abuse of company assets" and "breach of trust", as long as they are regularized in accordance with articles 3 and 5;
(3) before the introduction of the regulation declaration, the declarant was informed in writing of acts of Belgian underway by a judicial instance specific investigation, by a Belgian tax administration, a social security institution or a Belgian social inspection service or the FPS economy;
(4) a statement-regularization has already been introduced for the same Registrant since the date of the entry into force of this Act.
Art. 7. the declaration regulation is introduced with the contact Point through a form of which the model is prepared by the King. This declaration form mentioned including the name of the notifier and, if applicable, its representative, the total revenues, amount, VAT operations and declared tax prescribed capital and the date of filing of the declaration.
Underlying parts can be made up to 6 months after the introduction of the statement-regularization. The Point of contact has the opportunity to examine the underlying documents accompanying the declaration-regularization and which are related to the regularized amounts, in view of their matches with the data of the declaration-regularization.
Parts which are produced following a statement-regularization and who are not related to the regulated amounts are supposed to not be part of the statement-regularization and thus cannot be opposed later to an administrative or judicial instance or a domestic or foreign financial institution.
In the cases referred to in articles 3 and 5 the regulation statement is accompanied by a brief explanation of the scheme of fraud, as well as the magnitude and the origin of income, amounts, VAT operations and regulated capital, of the period during which these appeared and the financial accounts used for regularized amounts.
After receipt of the statement-regularization, the contact Point informed by mail, the declarant or his representative of the admissibility of this. The contact Point fixed in the same letter the amount of the levy due in performance of this chapter.
The payment of the levy must be permanently and without reservation within 15 days calendar following the date of sending this mail and is definitely acquired treasure.
Upon receipt of this payment final and performed without any reservation, the Point of contact transmits to the registrant or its agent, a regularisation certificate which the model is determined by the King, which includes: the name of the notifier and, if applicable, of his mandatary, the amount of the levy, the amount of income, amounts, VAT operations and regulated capital.
As soon as the certificate regulation was transmitted to the declarant or his representative, the Point of contact informs cell processing financial information introduced by the law of 11 January 1993 supra of the regulation which has been reached and send him a copy of the Certification Regulation as well as the data referred to in article 4 with the exception of the fraud scheme.
The declarations made at the Point of contact are numbered and kept. In addition, the contact Point maintains a list of the regularisation certificates issued with a reference to the number of the statement-regularization.
Officials and staff members who are active in the breast of the Point of contact are held to professional secrecy referred to in article 458 of the penal Code.
They can also disclose information collected on the occasion of the regularization statement to other services of the Service public federal Finance.
Art. 8. in all cases where there is a federal tax or a regional tax and the federal authority responsible for the service and for which the agreement of cooperation referred to in article 18, the statement, subsequent to the levy due payment and the certificate referred to in article 7, paragraph 7, can be used as index or indication to perform investigations or controls of a fiscal nature to declare possible tax violations or to exchange information, except the determination of due payments due to the statement-regularization, the amount of income, amounts, VAT operations and regulated capital.
Art. 9. within the limits of the provisions of articles 4 and 6 and in all cases where there is a federal tax or a regional tax and the federal authority responsible for the service and for which the agreement of cooperation referred to in article 18, the regularisation certificate may be used as evidence before courts and tribunals, the administrative courts , as well as against any public service.
Art. 10 § 1. Those who were guilty of offences under articles 449 and 450 of the 1992 income tax Code, articles 73 and 73bis of the Tax Code on value added, in articles 206 and 206bis of the Code of registration fees, mortgage and registry as long as these articles relate to registration fees that are not referred to in article 3 , paragraph 1, of the special law of 16 January 1989 on the financing of the communities and regions, in articles 207 and 207bis of the Code of rights and various taxes, or offences referred to in article 505 of the penal Code, insofar as they seek economic benefits directly from the aforementioned offences or the goods and values that they were substituted or these benefits income invested , as well as people who are authors or accomplices of such offences within the meaning of articles 66 and 67 of the penal Code, are exempt from prosecution under this head if they were not investigated prior to the introduction of the accrual statements referred to in article 2, 2 °, information or an investigation of the Chief of these offences and if statement-regularisation has been performed under the conditions of this Act and if the pick have due This statement-regularization has been paid definitively and without reservation.
§ 2. For all offences, other than those defined in the § 1, individuals in the § 1 can still be subject to criminal prosecution.
The people who were guilty of offences defined in articles 193 to 197, 489 to 490bis, 491 and 492bis of the penal Code, in article 16 of the law of 17 July 1975 on accounting of companies, article 12 of the royal decree of 5 October 2006 on certain measures concerning the control of transborder of cash , to the different penal provisions of the companies Code, and which have been committed in order to commit or facilitate offences defined to the § 1st. or as a result of the offences defined in the § 1, remain for these offences exempt from punishment, if they did not the object before the date of the introduction of the regulation statement in accordance with the provisions of this chapter, information or a judicial investigation Chief of these offences If they made an adjustment statement under the conditions of this Act and if they paid definitively and unconditionally the levy due in accordance with this chapter.
The provisions of paragraphs 1 and 2 are not applicable to the sponsors and accomplices who have not filed a statement-regularization.
The provisions above do not affect the rights of third parties.
§ 3. The members of the contact Point and the members of its staff, as well as other officials seconded to him, do not have the obligation to denounce such that provided for in article 29 of the Code of criminal investigation.
Art.
11. the notifier must demonstrate in his statement, by means of written evidence, supplemented if necessary by other means of evidence drawn from common law, with the exception of the oath and evidence by witnesses, revenues, payments, VAT and capital tax prescribed operations submitted to their ordinary tax system.
Subject to paragraphs 3 and 4, revenues, payments, VAT and tax prescribed capital operations, or even part of it, which the declarant cannot demonstrate that they have been subjected to their tax ordinary in the way provided for in the first paragraph, should be regularized.
The amounts referred to in paragraph 2 are regularized only for

as much as the declarant demonstrates, through proof written, supplemented if necessary by other means of evidence drawn from common law, with the exception of the oath and oral testimony, the nature of the tax and the tax category and the period to which belong revenues, payments, VAT and tax prescribed capital operations which have not been subjected to their regular tax system.
Without prejudice to article 10, cannot be regularised revenues, payments, VAT and capital related operations:-terrorism or the financing of terrorism;
-organized crime;
-to the illicit traffic of narcotic drugs;
-to the illicit traffic of arms, goods and goods including anti-personnel mines or cluster bombs.
-at the traffic of illegal labour;
-to the trafficking in human beings;
-to the exploitation of prostitution;
-for the illegal use in animals of substances with hormonal or illegal trade in such substances;
-to the illegal traffic of organs or human tissue;
-to fraud to the detriment of the financial interests of the European communities;
-to the embezzlement by persons holding public office and corruption;
-serious environmental crime;
-to counterfeiting currency or bank notes.
-to counterfeit goods;
-to piracy;
-to be a stock market crime;
-at an irregular public offering or provision of investment services, trade of currency or transfers of funds without approval;
-to a scam, a hostage-taking, theft or extortion or an offence related to the State of bankruptcy.
The amounts regularised in accordance with paragraph 3 are being regularised for federal taxes and regional taxes and the federal authority responsible for the service and for which a cooperation agreement referred to in article 18 is concluded.
CHAPTER 3. -The regularization of social contributions for self-employed professional income art. 12 § 1.
The declarant within the meaning of article 2, 6 °, peut, a final without any reservation of a social levy additional fee, extend its regularization declaration referred to in article 2, 2 °, in order to obtain a social regularisation certificate which covers the professional income which should be subject to the payment of the contributions social prescribed, due application of the royal decree No. 38 of 27 July 1967 organizing the social status of the self-employed.
About quarterly dues relating to the quarters leading up to the year 2015:-final and provisional contributions are considered to be prescribed after five years, starting from January 1 following the year, which they are due, in accordance with article 16, § 2, paragraph 1, of the order royal No. 38 supra as it was application until December 31, 2014 including;
-the contributions of Regulation referred to in article 16, § 2, paragraph 2, of the royal decree No. 38 supra as it was application until 31 December 2014 included, are considered as prescribed on 1 January of the eighth year following the start or resumption of activity as a self-employed person, in accordance with article 49 of the royal decree of 19 December 1967 regulation general pursuant to the royal decree No. 38 supra as it was application until 31 December 2014 included.
About quarterly dues relating to the quarters of the years 2015 and following:-provisional contributions are considered to be prescribed after five years, starting from January 1 following the year, which they are due, in accordance with article 16, § 2, paragraph 1 of the order royal No. 38 supra;
-regularization contributions referred to in article 11, § 5, of the royal decree No. 38 supra prescribes five years from 1 January of the third year following the year of assessment, in accordance with article 16, § 2, paragraph 2, of the Decree royal No. 38 supra.
§ 2. Contributions social no prescribed within the meaning of the order royal No. 38 supra due on these professional income are however considered as regularised only after the final payment without any reservation of a complementary social levy corresponding to 15 p.c. of these professional income.
§ 3. If the declaration of regularization has been conducted in accordance with the conditions provided for in this chapter, the payment of the levy referred to in article has for consequence that the regulated professional income can no longer be subject to the payment:-contributions laid down by the royal decree No. 38 supra;
-increases referred to in article 11bis, of the royal decree No. 38 supra;
-increases referred to in sections 44, § 1, and 44A of the royal decree of 19 December 1967 general regulation in the execution of the royal decree No. 38 supra; and - administrative fines referred to in article 17bis of the order royal No. 38 supra.
The payment of the levy referred to in this article does not establish entitlement to the benefits referred to in article 18 of the royal decree No. 38 supra.
Art.
13. in what concerns regularized in accordance with article 12 professional income, the regularization declaration tax of Chapter 2, introduced with the Point of contact referred to in article 1 (2), will be completed by the amount of income that should be subject to the payment of the contributions social prescribed, due application of the royal decree No. 38 supra as well as by the amount of the social levy additional. It will be introduced, along with a brief explanation of the period during which earnings were generated. Underlying parts can be made up to 6 months after the introduction of the statement-regularization.
The letter referred to in article 7, paragraph 5, from the Point of contact, also include the amount of the levy due pursuant to this chapter.
The final payment without any reserve of the levy should be done within 15 days calendar the date of sending this mail, which is definitely acquired treasure.
Upon receipt of the payment, the contact Point shall forward to the declarant or his representative a regularisation certificate whose model is set by the King, which includes including the name of the notifier and, if applicable, of his mandatary, the amount of James levy and the amount of regulated professional income.
The Point of contact shall also send a copy of each certificate-social regulation at the national Institute of social insurance for self-employed workers, which shall communicate it to the social insurance of the declarant.
Officials and members of the staff of the national Institute of social security for self-employed and of the declarant's social insurance fund are required to keep professional secrecy regarding the facts, documents or decisions, which they have knowledge on this occasion outside the exercise of their functions. They have no more obligation to denounce such that provided for in article 29 of the Code of criminal investigation.
Art. 14 nor the regulation declaration referred to in article 12, or the control attestation referred to in article 13 do not produce effects: (1) If, before the introduction of the regularization declaration, the declarant was informed in writing of acts of investigation specific ongoing by a Belgian judicial service, a Belgian tax administration, a social security institution or a Belgian social inspection service or the SPF economy 2 ° If a regularization statement has already been introduced in favour of the same notifier to date since the date of the entry into force of this Act.
Art. 15. in case of application of article 12, the statement cannot be used as index or indication to carry out investigations or checks as part of the social status of the self-employed, except regarding the amount of the levy due because of the statement.
Art.
16. within the limits of the provisions of articles 12 and 13, the social regulation certificate can be used as evidence before courts and tribunals, administrative courts, as well as against any public service.
Art. 17. those who were guilty of offences with respect to inaccurate or incomplete statements concerning social security contributions as an independent, referred to in article 234, § 1, the social Criminal Code, are exempt from prosecution under this head if they did not the object, before the date of introduction of the declarations referred to in this chapter, information or a judicial investigation Chief of these offences and if a social statement-regularization has been performed under the conditions
of this chapter and if amounts owed due to this regularization statement have been paid definitively and without reservation.
CHAPTER 4. -Provisions Section 1 finals.
-General art. 18. the regularization of a regional tax which the federal authority provides

the service is possible only when a cooperation agreement with the region concerned.
Section 2. -Provision repealing art. 19. the law of 31 December 2003, introducing a single tax return, amended by laws of the December 14, 2004 and 26 March 2005 and articles 121 to 127/6 of the programme law of 27 December 2005, amended by the law of July 11, 2013, are repealed.
Section 3. -Change rates art. 20. from January 1, 2017, the rates included in this Act are increased as follows:-regarding article 3:20 points become 22 points;
-regarding article 5:36 points become 37 points;
-regarding article 12:15 p.c. become 17 PC.;
From January 1, 2018, the rates obtained after application of paragraph 1 are increased by 1 point.
From January 1, 2019, the rates obtained after application of paragraph 1 are increased by 2 points.
From January 1, 2020, the rates obtained after application of paragraph 1 are increased by 3 points.
Section 4. -Entry into force the present law comes into force on the first day of the month following that of its publication in the Official Gazette.
Enact this Act, order that it self clothed with the seal of State and published in the Moniteur belge.
Given to Brussels, July 21, 2016.
PHILIPPE by the King: the Minister of finance, J. VAN OVERTVELDT sealed with the seal of the State: the Minister of Justice, K. GEENS _ Note (1) House of representatives (www.lachambre.be): Documents: 54-1738 full report: July 20, 2016.

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