26 MAI 2015. - Arrêté royal déterminant le modèle de la formule de déclaration en matière d'impôt des sociétés pour l'exercice d'imposition 2015 (1)
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 307, modifié par la loi du 22 juillet 1993, par l'arrêté royal du 20 décembre 1996, par les lois des 15 mars 1999, 10 août 2001, 8 juin 2009 et 30 juillet 2013 et par les lois-programmes des 23 décembre 2009, 29 mars 2012 et 27 décembre 2012;
Considérant l'article 307bis, § 3 du Code des impôts sur les revenus 1992, qui détermine que les contribuables soumis à l'impôt des sociétés 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 la formule de déclaration en matière d'impôt des sociétés pour l'exercice d'imposition 2015 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 d'urgence ;
Sur la proposition de Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Le modèle de la formule de déclaration en matière d'impôt des sociétés pour l'exercice d'imposition 2015 est déterminé à l'annexe au présent arrêté.
Art. 2. Le ministre qui a les Finances dans ses attributions est chargé de l'exécution du présent arrêté.
Donné à Bruxelles, le 26 mai 2015.
PHILIPPE
Par le Roi :
Le Ministre des Finances,
J. VAN OVERTVELDT
_______
Note
(1) Références au Moniteur belge :
Code des impôts sur les revenus 1992, coordonné par arrêté royal du 10 avril 1992, Moniteur belge du 30 juillet 1992.
Loi du 22 juillet 1993, Moniteur belge du 26 juillet 1993.
Arrêté royal du 20 décembre 1996, Moniteur belge du...
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