24 JUNI 2019. - Ministerieel besluit tot bepaling van de modaliteiten van de elektronische communicatie bedoeld in artikel 46quater van het koninklijk besluit tot uitvoering van het Wetboek van de inkomstenbelastingen 1992
De Vice-Eerste Minister en Minister van Financiën,
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikel 67quater, ingevoegd bij de wet van 26 december 2013, gewijzigd bij de wet van 18 december 2015 en bij de wet van 11 februari 2019;
Gelet op het KB/WIB 92, inzonderheid op artikel 46quater, ingevoegd bij het koninklijk besluit van 25 april 2014, en gewijzigd bij het koninklijk besluit van 13 juni 2019,
Besluit :
Enig artikel. De gegevens bedoeld in artikel 46quater, KB/WIB 92, die de werkgevers jaarlijks aan de administratie voor elke betrokken werknemer moeten voorleggen, zullen worden toegezonden via de...
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