You might be the target of an audit. When do you run an increased risk?
You’re a private individual and you find yourself in one of the following situations;
• the special assessment system for foreign executives applies to you;
• he/she declared that he/she is entitled to a tax reduction for revenues of foreign origin;
• the automated processing of the return reveals that:
o he/she did not declare all of his/her professional income, Belgian and foreign,
o he/she did not make a declaration of an immovable property of which he/she is the owner in Belgium or abroad,
o he/she deducts gifts without possessing a tax certificate.
You are an independent manager and prove your expenses
You have a company
The company might be audited if:
• it, as a debtor of incomes, did not correctly and completely fill in the 281 tax forms, as a result of which the recipients cannot be identified;
• it operates a business in the hotel, restaurant and cafe sector and does not fulfil the obligation to use a registered POS system;
• as a VAT unit or as a member thereof, it has not complied with specific VAT obligations;
• during liquidation a presumption exists that not all tax levies were paid for certain liquidation transactions.
As in previous years, tax subjects who – despite the fact that a reminder was sent to them – did not file their tax return, will be audited. Particular attention will be paid to tax subjects who have already repeatedly failed to file a return.
The citizens and companies that we audit will be selected on the basis of indicators that point to a heightened tax risk. For citizens, the automated processing of the return can lead to a selection for auditing any irregularities.
Besides these specific points of concern, the FPS Finance naturally conducts other audits of the tax situation of citizens and companies.