Arrêté royal déterminant le modèle de formulaire de déclaration en matière d'impôt des sociétés pour l'exercice d'imposition 2024, de 9 avril 2024
Article 1er. Le modèle de formulaire de déclaration en matière d'impôt des sociétés pour l'exercice d'imposition 2024 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
ANNEXE.
Art. N.
(Annexe non reprise pour des raisons techniques. Voir M.B. du 15-04-2024 p. 42651 )
Signatures
Donné à Bruxelles, le 9 avril 2024.
PHILIPPE
Par le Roi :
Le Ministre des Finances,
V. VAN PETEGHEM
Préambule
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 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...
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