Arrêté royal modifiant, en matière de précompte professionnel, l'AR/CIR 92, de 23 décembre 2021
Article 1er. Dans l'annexe III de l'AR/CIR 92, remplacée par l'arrêté royal du 9 décembre 2021, les modifications suivantes sont apportées :
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dans le tableau b) du numéro 2.2., A., les mots "ou un parent divorcé ou séparé de fait," sont remplacés par les mots "ou un parent divorcé, séparé de fait ou séparé de corps," ;
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dans le texte néerlandais du tableau a) du numéro 2.10., A, les mots "21.795,00 EUR" sont remplacés par les mots "22.290,00 EUR" ;
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dans le texte néerlandais du numéro 4.3., B, les mots "141 euro" sont remplacés par les mots "144 euro" ;
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dans les numéros 6.1., A., 1., 6.1., A., 2. et 6.1., B., 2., a) et b), les mots "1er janvier 2021" sont à chaque fois remplacés par les mots "1er janvier 2022" ;
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dans le texte néerlandais du numéro 6.3., B., a), 1., les mots "1.710 euro" sont remplacés par les mots "1.749 euro".
Art. 2. Le présent arrêté est applicable aux revenus payés ou attribués à partir du 1er janvier 2022.
Art. 3. Le ministre qui a les Finances dans ses attributions, est chargé de l'exécution du présent arrêté.
Signatures
Donné à Bruxelles, le 23 décembre 2021.
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 275, §§ 1er et 2 ;
Vu l'AR/CIR 92 :
- l'article 88 ;
- l'annexe III, remplacée par...
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