Les errements de la cotisation distincte de 309 % à l’Isoc
Tout entrepreneur connaît l’obligation d’établir des fiches fiscales pour les rétributions versées à des tiers, qui constituent pour eux des revenus d’activités professionnelles.
La production de ces fiches fiscales est une condition sine qua non de la déductibilité desdites rétributions, et en cas de non-respect, l’article 219 du Code prévoit qu’une cotisation distincte est établie à charge de la société débitrice, qui est équivalente à 309 % du montant des dépenses n’ayant pas fait l’objet des fiches ad hoc.
Nous nous sommes déjà fait l’écho dans ces colonnes, d’une circulaire administrative datée du 1er décembre 2010, supprimant la tolérance administrative qui permettait, par exemple, de redresser l’erreur commise par la société qui avait oublié de délivrer une fiche, en procédant à une écriture en compte courant et à une taxation du revenu dans le chef du bénéficiaire.
Cette tolérance a été remise en cause par ladite circulaire (et dans une instruction interne de cet été) et aujourd’hui, un an seulement après la diffusion de la circulaire au sein du SPF Finances, les conséquences se font déjà lourdement sentir pour les contribuables.
On constate en effet un durcissement marqué des contrôles fiscaux à l’Isoc, en ce qui concerne l’application de la cotisation distincte.
La possibilité d’échapper à la cotisation distincte en procédant à une régularisation « après coup » de la situation fiscale du bénéficiaire n’est dorénavant plus d’application que dans un nombre limité de situations.
En effet, la rectification de la...
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