Arrêté royal modifiant l'annexe III de l'AR/CIR 92, en matière de précompte professionnel sur les rémunérations pour le travail étudiant, de 18 mai 2020
Article 1er. Le numéro 2.22, des règles d'application de l'annexe III de l'AR/CIR 92, remplacée par l'arrêté royal du 11 décembre 2019, est complété par un alinéa rédigé comme suit :
"Afin de déterminer si le nombre de 475 heures visé dans l'alinéa précédent est atteint, les heures de travail étudiant prestées lors du deuxième trimestre 2020 qui ne sont pas soumises aux cotisations de sécurité sociale, ne sont pas prises en considération. Il n'est dû aucun précompte professionnel sur les rémunérations relatives à ces heures de travail étudiant non prises en considération.".
Art. 2. Le présent arrêté produit ses effets à partir du 1er avril 2020.
Art. 3. Le ministre qui a les Finances dans ses attributions, est chargé de l'exécution du présent arrêté.
Signatures
Donné à Bruxelles, le 18 mai 2020.
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 275, §§ 1er et 2 ;
Vu l'AR/CIR 92 :
- l'article 88 ;
- l'annexe III, remplacée par l'arrêté royal du 11 décembre 2019 ;
Considérant l'arrêté des pouvoirs spéciaux n° 14 du 27 avril 2020 pris en exécution de l'article 5, § 1, 5°, de la loi du 27 mars 2020 accordant des pouvoirs au Roi afin de prendre des mesures dans la lutte contre la propagation du coronavirus COVID-19 (II) visant à garantir la bonne organisation du travail dans les secteurs critiques, chapitre 6 ;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, l'article 3, § 1er;
Vu l'urgence ;
Considérant :
- que les heures de travail étudiant qui sont prestées en avril, mai et juin 2020 ne sont...
Pour continuer la lecture
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