Ministerieel besluit tot bepaling van de modaliteiten van de elektronische communicatie bedoeld in artikel 46quater van het koninklijk besluit tot uitvoering van het Wetboek van de inkomstenbelastingen 1992, de 24 juin 2019
Artikel 1. Enig artikel. De gegevens bedoeld in artikel 46quater, KB/WIB 92, die de werkgevers jaarlijks aan de administratie voor elke betrokken werknemer moeten voorleggen, zullen worden toegezonden via de elektronische toepassing die de Federale Overheidsdienst Financiën in het kader van de invoering van de individuele fiches bedoeld in artikel 57, 2°, van het Wetboek van de inkomstenbelastingen 1992, aan de belastingplichtige ter beschikking stelt.
Handtekening
Brussel, 24 juni 2019.
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DE CROO
Aanhef
De Vice-Eerste Minister en Minister van Financiën,
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikel 67quater, ingevoegd bij de wet van...
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