Koninklijk besluit tot toelating van de elektronische verzending van de voorstellen van vereenvoudigde aangifte aan de belastingplichtigen, de 15 mars 2023
HOOFDSTUK I. - Vaststelling van de inwerkingtreding van artikel 86 van de wet van 27 juni 2021 houdende diverse fiscale bepalingen en tot wijziging van de wet van 18 september 2017 tot voorkoming van het witwassen van geld en de financiering van terrorisme en tot beperking van het gebruik van contanten
Artikel 1. In uitvoering van artikel 96 van de wet van 27 juni 2021 houdende diverse fiscale bepalingen en tot wijziging van de wet van 18 september 2017 tot voorkoming van het witwassen van geld en de financiering van terrorisme en tot beperking van het gebruik van contanten, wordt de datum van inwerkingtreding van artikel 86 van dezelfde wet, gewijzigd bij de wet van 21 december 2022 houdende diverse fiscale bepalingen, vastgesteld op de tiende dag na die waarop dit Koninklijk Besluit is bekendgemaakt in het Belgische Staatsblad.
HOOFDSTUK II. - Wijziging aan het koninklijk besluit tot uitvoering van het Wetboek van de inkomstenbelastingen 1992
Art. 2. In hoofdstuk III van het koninklijk besluit tot uitvoering van het Wetboek van de inkomstenbelastingen 1992, wordt het opschrift van de Afdeling IIbis vervangen als volgt:
"Afdeling IIbis.- Aanbieding van aanslagbiljetten en voorstellen van vereenvoudigde aangifte door middel van een procedure waarbij informaticatechnieken worden gebruikt".
Art. 3. De minister die bevoegd is voor Financiën, is belast met de uitvoering van dit besluit.
Handtekening
Gegeven te Brussel, 15 maart 2023.
FILIP
Van Koningswege :
De Minister van Financiën,
V. VAN PETEGHEM
Aanhef
FILIP, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikel 302;
Gelet op de wet van 27 juni 2021 houdende diverse fiscale bepalingen en tot wijziging van de wet van 18 september 2017 tot voorkoming van het witwassen van geld en de financiering van terrorisme en...
Pour continuer la lecture
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