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Belgium Issues 11,000 Tax Fines For 2012

24 April 2013   (0 Comments)
Posted by: Author: Ulrika Lomas
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Source: Ulrika Lomas

According to the Belgian Finance Ministry, 117,000 taxpayers failed to submit a 2012 income tax declaration on time last year, of whom around 11,000 now face a fine and potentially a tax increase of up to 200%.

Although not legally obliged to do so, Belgium's general tax administration sends out in November each year reminders to any taxpayers who have not filed an income tax return by the date specified. Tax penalties will then be imposed on individuals failing to heed the advice notice and to file their declarations by a new deadline, stipulated in the notice.

The Belgian Finance Ministry explained that, for the 2012 tax year, 11,000 taxpayers had still not completed their reporting duties by January 28, 2013. These individuals will now be subject to a fine and, potentially, to a tax rise, the Ministry said, noting that the amount of the tax increase will depend on the severity of the offence and whether or not it is a repeat crime.

Concluding, the Finance Ministry highlighted the fact that second advice notices have recently been sent out to all 117,000 taxpayers. The Finance Ministry stressed that this was necessary in the case of any further non-reporting issues in this or in subsequent tax years.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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