19 DECEMBRE 2021. - Arrêté royal modifiant l'annexe III de l'AR/CIR 92 en matière de la réduction pour travail supplémentaire
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 275, § 1er ;
Vu l'AR/CIR 92 ;
Vu l'avis de l'Inspecteur des Finances, donné le 9 décembre 2021 ;
Vu l'accord de la Secrétaire d'Etat au Budget, donné le 14 décembre 2021 ;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, l'article 3, § 1er ;
Vu l'urgence ;
Considérant :
- que dans le cadre de l'exécution de l'accord interprofessionnel pour la période 2021-2022, le nombre d'heures de travail supplémentaire pour lesquelles une réduction d'impôt peut être octroyée est temporairement porté de 130 à 180 heures pour tous les secteurs ;
- que la réduction pour travail supplémentaire est aussi prise en compte dans le précompte professionnel ;
- que l'on doit pouvoir prendre en compte le plus rapidement possible l'augmentation du nombre d'heures de travail supplémentaire fiscalement avantageuses pour l'application du précompte professionnel ;
- que cette augmentation doit donc être portée à la connaissance des redevables du précompte professionnel dans les plus brefs délais ;
- que cet arrêté doit donc être pris d'urgence ;
Sur la proposition du ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Dans le point d), du numéro 2.2., A, de l'annexe III de l'AR/CIR 92, remplacé par l'arrêté royal du 9 décembre 2021, il est inséré entre l'alinéa 3 et l'alinéa 4, qui devient l'alinéa 5, un alinéa rédigé comme suit :
Le maximum de 130 heures de travail supplémentaire déterminé à l'alinéa 2 est également porté à 180 heures pour tous les travailleurs visés à l'alinéa 1er pour autant que ces heures de travail supplémentaire additionnelles soient prestées dans la période allant du...
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