Les pouvoirs d'investigation des agents de l' AFER
Auteur | Martin Van Beirs |
Fonction | Licencié en droit avec grande distinction de l Université Libre de Bruxelles (1983), |
En cas d'absence de déclaration en matière d'impôt sur le revenu, de remise tardive de la déclaration ou encore lorsque l'impôt dû est supérieur à celui qui se rapporte aux revenus mentionnés dans la déclaration, l'impôt ou le supplément d'impôt peut être établi dans un délai de trois ans à dater du 1er janvier de l'année qui désigne l'exercice d'imposition pour lequel l'impôt est dû.
Ce délai d'imposition est porté à cinq ans dans certains cas expressément visés par le Code des impôts sur les revenus, notamment dans le cas où "des éléments probants font apparaître que des revenus n'ont pas été déclarés au cours d'une des cinq années qui précèdent celle pendant laquelle ces éléments ont été portés à la connaissance de l'administration" (article 358, 4°, du CIR).
En matière de TVA par contre, le délai de taxation est toujours de cinq ans.
Les services de contrôle de l'administration de la fiscalité des entreprises et des revenus (AFER) étant habilités à effectuer des contrôles conjoints en matière d'impôt sur le revenu et de TVA, il n'est pas rare qu'ils fassent usage du pouvoir d'investigation qui leur est reconnu en matière de TVA dans le but d'obtenir des renseignements en matière d'impôt sur le revenu et d'enrôler ainsi, par application de l'article 358, 4°, susvisé, un supplément d'impôt sur le revenu à charge du contribuable contrôlé après l'expiration du délai "normal" de trois ans.
En réponse à une récente question parlementaire, dans laquelle un Représentant s'inquiétait de cette situation, le Ministre a rappelé que si l'échange de renseignements entre administrations fiscales est, en soi, parfaitement conforme à la loi, il incombait aux fonctionnaires chargés des investigations en vue d'assurer l'exacte perception d'un impôt...
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