Arrêté royal déterminant le modèle de formulaire de déclaration en matière d'impôt des non-résidents (sociétés, associations, etc.) pour l'exercice d'imposition 2019, de 26 mai 2019
Article 1er. Le modèle de formulaire de déclaration en matière d'impôt des non-résidents (sociétés, associations, etc.) pour l'exercice d'imposition 2019 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.
( Image non reprise pour des raisons techniques, voir M.B. du 14-06-2019, p. 61204 )
Signatures
Donné à Bruxelles, le 26 mai 2019.
PHILIPPE
Par le Roi :
Le Vice-Premier Ministre et Ministre des Finances,
-
DE CROO
Préambule
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, 23 décembre 2009, 29 mars 2012, 27 décembre 2012, 30 juillet 2013, 25 avril 2014, 10 août 2015, 26 décembre 2015, 1er juillet 2016, 25 décembre 2017, 7 février 2018, 30 juillet 2018 et 2 mai 2019 ;
Considérant l'article 307bis, § 3, du Code des impôts sur les revenus 1992, 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...
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