18 AVRIL 2022. - Arrêté royal déterminant le modèle de formulaire de déclaration en matière d'impôt des non-résidents (sociétés, associations, etc.) pour l'exercice d'imposition 2022
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 307, § 1er, remplacé par la loi du 25 décembre 2017 ;
Considérant l'article 307bis, § 3, du Code des impôts sur les revenus 1992, inséré par la loi du 17 juin 2013, qui détermine que les contribuables soumis à l'impôt des non-résidents (sociétés, associations, etc.) doivent introduire leur déclaration par voie électronique, sauf s'ils ne disposent pas eux-mêmes, ou, le cas échéant, la personne qu'ils ont mandatée pour l'introduction d'une telle déclaration, des moyens informatiques nécessaires pour remplir cette obligation ;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, l'article 3, § 1er ;
Vu l'urgence ;
Considérant que :
- le modèle de formulaire de déclaration en matière d'impôt des non-résidents (sociétés, associations, etc.) pour l'exercice d'imposition 2022 doit être fixé le plus rapidement possible afin de ne pas retarder l'établissement et le recouvrement de cet impôt ;
- cet arrêté doit dès lors être pris...
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