Koninklijk besluit tot wijziging van de bijlage III van het KB/WIB 92 op het stuk van de bedrijfsvoorheffing op bezoldigingen voor studentenarbeid, de 18 mai 2020
Artikel 1. Nummer 2.22, van de toepassingsregels van de bijlage III van het KB/WIB 92, vervangen bij het koninklijk besluit van 11 december 2019, wordt aangevuld met een lid, luidende :
"Om te bepalen of het in het vorige lid vermelde aantal van 475 uren is bereikt, worden de voor het tweede kwartaal van 2020 gepresteerde uren studentenarbeid die niet aan de sociale zekerheidsbijdragen onderworpen zijn, niet in rekening gebracht. Op de bezoldigingen voor deze niet in rekening gebrachte uren studentenarbeid is evenmin bedrijfsvoorheffing verschuldigd.".
Art. 2. Dit besluit heeft uitwerking vanaf 1 april 2020.
Art. 3. De minister die bevoegd is voor Financiën, is belast met de uitvoering van dit besluit.
Handtekening
Gegeven te Brussel, 18 mei 2020.
FILIP
Van Koningswege :
De Vice-Eerste Minister en Minister van Financiën,
-
DE CROO
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 275, §§ 1 en 2;
Gelet op het KB/WIB 92 :
- artikel 88;
- bijlage III, vervangen bij het koninklijk besluit van 11 december 2019;
Overwegende het bijzondere machtenbesluit] nr. 14 van 27 april 2020 tot uitvoering van artikel 5, § 1, 5°, van de wet van 27 maart 2020 die machtiging verleent aan de Koning om maatregelen te nemen in de strijd tegen de verspreiding van het coronavirus COVID-19 (II) tot vrijwaring van een vlotte arbeidsorganisatie in de kritieke sectoren, hoofdstuk 6;
Gelet op de wetten op de Raad van State, gecoördineerd op 12 januari 1973, artikel 3, § 1;
Gelet op de dringende noodzakelijkheid;
Overwegende :
- dat de uren studentenarbeid die worden gepresteerd in april, mei en juni...
Pour continuer la lecture
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