{"id":12826,"date":"2023-06-13T16:18:50","date_gmt":"2023-06-13T16:18:50","guid":{"rendered":"https:\/\/tcaa.taxconsult.be\/?p=12826"},"modified":"2023-06-15T14:01:00","modified_gmt":"2023-06-15T14:01:00","slug":"du-nouveau-dans-les-delais-dimposition-en-matiere-dimpot-sur-les-revenus","status":"publish","type":"post","link":"https:\/\/www.taxconsult.be\/fr\/du-nouveau-dans-les-delais-dimposition-en-matiere-dimpot-sur-les-revenus\/","title":{"rendered":"Du nouveau dans les d\u00e9lais d\u2019imposition en mati\u00e8re d\u2019imp\u00f4t sur les revenus"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"12826\" class=\"elementor elementor-12826\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-40a40e4d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40a40e4d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74484b7d\" data-id=\"74484b7d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1106246 elementor-widget elementor-widget-text-editor\" data-id=\"1106246\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">La loi du 20 novembre 2022, a apport\u00e9 quelques changements en mati\u00e8re de proc\u00e9dure d&#8217;imposition et bien entendu pas toujours \u00e0 l\u2019avantage du contribuable\u00a0!<\/p><p class=\"p1\">Les p\u00e9riodes d&#8217;enqu\u00eate, de contr\u00f4le et d\u2019imposition ont \u00e9t\u00e9 revues et \u00e9tendues.<span class=\"Apple-converted-space\">\u00a0 <\/span>Elles peuvent d\u00e9sormais aller jusqu\u2019\u00e0 10 ans en fonction des circonstances dans laquelle se trouve chacun et ce d\u00e9lai peut changer chaque ann\u00e9e.\u00a0<\/p><p class=\"p1\">Afin que le contribuable ne soit pas l\u00e9s\u00e9 dans ses droits (sic), le d\u00e9lai de r\u00e9clamation a, quant \u00e0 lui, \u00e9t\u00e9 port\u00e9 de 6 mois \u00e0 1 an.<span class=\"Apple-converted-space\">\u00a0 <\/span>Bonne nouvelle\u00a0; les d\u00e9lais non expir\u00e9s au 31\/12\/2022 sont prolong\u00e9s de 6 mois\u00a0!<\/p><p class=\"p1\">Bon \u00e0 savoir ; pour permettre \u00e0 l\u2019administration de faire ses contr\u00f4les, la p\u00e9riode de conservation des documents comptables et fiscaux est \u00e9galement port\u00e9e de 7 \u00e0 <b>10 ans<\/b>.<\/p><p class=\"p1\">Les nouvelles r\u00e8gles de proc\u00e9dure fiscale sont entr\u00e9es en vigueur \u00e0 partir de l\u2019exercice d\u2019imposition 2023 (i.e. ann\u00e9e de revenu 2022 ou exercices clos \u00e0 partir du 31\/12\/2022).<\/p><p class=\"p1\">Il devient compliqu\u00e9 pour le contribuable d\u2019appr\u00e9hender quand il sera d\u00e9sormais \u00e0 l\u2019abri de tout risque de rectification fiscale. Pour vous \u00e9clairer, voici donc les grandes lignes du nouveau r\u00e9gime.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d5176d9 elementor-widget elementor-widget-text-editor\" data-id=\"5d5176d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><span class=\"s1\">1. Absence de fraude fiscale<\/span><\/h4><p class=\"p1\">En l\u2019absence de fraude fiscale, les p\u00e9riodes d\u2019enqu\u00eate et d\u2019imposition seront d\u00e9sormais les suivantes :<\/p><ul class=\"ul1\"><li class=\"li1\">La p\u00e9riode <span style=\"text-decoration: underline;\"><span class=\"s1\">ordinaire<\/span><\/span> d\u2019enqu\u00eate et d\u2019imposition demeure de <b>3 ans<\/b>.<\/li><\/ul><ul class=\"ul1\"><li class=\"li1\"><span class=\"s1\"><span style=\"text-decoration: underline;\">Pour les d\u00e9clarations fiscales qui ne sont pas d\u00e9pos\u00e9es (dans les d\u00e9lais)<\/span>, <\/span>les p\u00e9riodes ordinaires d\u2019enqu\u00eate et d\u2019imposition seront toutes deux port\u00e9es \u00e0<span class=\"s1\"> <b>4 ans<\/b>.<\/span><\/li><\/ul><ul class=\"ul1\"><li class=\"li1\"><span class=\"s1\"><span style=\"text-decoration: underline;\">Pour les cas internationaux sp\u00e9cifiques suivants<\/span>, <\/span>les p\u00e9riodes d\u2019enqu\u00eate et d\u2019imposition seront port\u00e9es \u00e0<span class=\"s1\"> <b>6 ans<\/b>\u00a0:<span class=\"Apple-converted-space\">\u00a0<\/span><\/span><\/li><\/ul><p class=\"p6\" style=\"padding-left: 40px;\">Pour les soci\u00e9t\u00e9s belges et les soci\u00e9t\u00e9s \u00e9trang\u00e8res imposables en Belgique\u00a0:<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><p style=\"padding-left: 40px;\">\u2013 lorsqu\u2019elles doivent d\u00e9poser un dossier local pour les op\u00e9rations de prix de transfert (formulaire 275 LF) ou une d\u00e9claration pays par pays (formulaire 275 CbC) ;<br \/>\u2013 ou ont r\u00e9alis\u00e9 des paiements vers des &#8220;paradis fiscaux&#8221; (formulaire 275 F) ;<\/p><p class=\"p8\" style=\"padding-left: 40px;\">Tant pour les soci\u00e9t\u00e9s belges ou \u00e9trang\u00e8res que pour les personnes physiques\u00a0(m\u00eame si ces derni\u00e8res seront moins souvent impact\u00e9es)\u00a0:<\/p><p style=\"padding-left: 40px;\">\u2013 lorsqu\u2019elles demandent une exon\u00e9ration, une renonciation ou une r\u00e9duction des retenues \u00e0 la source sur la base d&#8217;une convention de double imposition ou d&#8217;une directive europ\u00e9enne ;<br \/>\u2013 ou demandent des cr\u00e9dits d&#8217;imp\u00f4ts \u00e9trangers ;<br \/>\u2013 ou doivent d\u00e9clarer des dispositifs transfrontaliers et l\u2019\u00e9change d\u2019informations fiscales au sujet de ces dispositifs doit \u00eatre effectu\u00e9 par l&#8217;Administration fiscale belge en collaboration avec des autorit\u00e9s \u00e9trang\u00e8res (hors U.E.) en vertu des obligations de d\u00e9claration DAC6 ou DAC7 (\u00e0 condition que le montant concern\u00e9 pour un contribuable d\u00e9passe 25.000 \u20ac).<\/p><ul class=\"ul1\"><li class=\"li1\"><span style=\"text-decoration: underline;\"><span class=\"s1\">Pour les &#8220;d\u00e9clarations fiscales complexes&#8221;, les p\u00e9riodes d&#8217;enqu\u00eate et d\u2019imposition seront \u00e9tendues \u00e0 10 ans.<\/span><\/span><\/li><\/ul><p class=\"p8\" style=\"padding-left: 40px;\">Pour les soci\u00e9t\u00e9s, une d\u00e9claration fiscale complexe est une d\u00e9claration fiscale pour laquelle les \u00e9l\u00e9ments suivants doivent \u00eatre d\u00e9clar\u00e9s\u00a0:<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><p style=\"padding-left: 40px;\">\u2013 Dispositifs hybrides ;<br \/>\u2013 Application des r\u00e8gles relatives aux pays \u00e9trangers contr\u00f4l\u00e9s (\u00ab CFC \u00bb).<\/p><p class=\"p11\" style=\"padding-left: 40px;\">Pour les personnes physiques, une d\u00e9claration sera consid\u00e9r\u00e9e comme complexe si elle mentionne l\u2019existence d\u2019une \u00ab\u00a0construction juridique\u00bb.<\/p><p class=\"p11\">Soyez rassur\u00e9s\u00a0; les prorogations de 6 et 10 ans ne s&#8217;appliquent pas aux d\u00e9penses non admises \u201cordinaires&#8221; que le fisc ne peut contr\u00f4ler que dans le d\u00e9lai de 3 ou 4 ans :<\/p><p style=\"padding-left: 40px;\">\u2013 Taxes, charges ou r\u00e9tributions r\u00e9gionales ;<br \/>\u2013 Amendes, p\u00e9nalit\u00e9s ou confiscations de toute nature ;<br \/>\u2013 Frais de voiture non d\u00e9ductibles ;<span class=\"Apple-converted-space\">\u00a0<br \/><\/span>\u2013 Frais de r\u00e9ception et de cadeaux d&#8217;affaires non d\u00e9ductibles ;<span class=\"Apple-converted-space\">\u00a0<br \/><\/span>\u2013 Frais de restaurant non d\u00e9ductibles ;<span class=\"Apple-converted-space\">\u00a0<br \/><\/span>\u2013 Frais de v\u00eatements professionnels non sp\u00e9cifiques ;<span class=\"Apple-converted-space\">\u00a0<br \/><\/span>\u2013 Avantages sociaux (y compris les tickets restaurant, les tickets sport\/culture et les \u00e9coch\u00e8ques).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-195abbf elementor-widget elementor-widget-text-editor\" data-id=\"195abbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><span class=\"s1\">2. Fraude fiscale<\/span><\/h4><p class=\"p1\">Le d\u00e9lai d\u2019enqu\u00eate et d\u2019imposition de 7 ans appliqu\u00e9 auparavant, en cas de suspicion de fraude fiscale, est d\u00e9sormais port\u00e9 \u00e0 <b>10 ans<\/b>.<\/p><p class=\"p1\">En ce qui concerne la p\u00e9riode d&#8217;enqu\u00eate, l&#8217;administration fiscale ne devra plus notifier d&#8217;indices de fraude pour appliquer cette p\u00e9riode prolong\u00e9e mais uniquement son intention d&#8217;appliquer cette p\u00e9riode prolong\u00e9e sur la base d&#8217;un soup\u00e7on de fraude.<\/p><p class=\"p1\">L&#8217;administration fiscale belge est \u00e9galement tenue de pr\u00e9ciser le nombre d&#8217;ann\u00e9es sur lesquelles porte l&#8217;enqu\u00eate pour suspicion de fraude.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38d2b17 elementor-widget elementor-widget-text-editor\" data-id=\"38d2b17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<hr \/><p class=\"p1\">Si vous souhaitez une analyse de votre situation, n\u2019h\u00e9sitez pas \u00e0 contacter votre gestionnaire ou \u00e0 nous envoyer un mail sur <a href=\"mailto:info.tcaa@taxconsult.be\"><span class=\"s3\">info.tcaa@taxconsult.be<\/span><\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La loi du 20 novembre 2022, a apport\u00e9 quelques changements en mati\u00e8re de proc\u00e9dure d&#8217;imposition et bien entendu pas toujours \u00e0 l\u2019avantage du contribuable\u00a0! Les p\u00e9riodes d&#8217;enqu\u00eate, de contr\u00f4le et&#8230;<\/p>\n","protected":false},"author":1,"featured_media":12657,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[],"class_list":["post-12826","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Du nouveau dans les d\u00e9lais d\u2019imposition en mati\u00e8re d\u2019imp\u00f4t sur les revenus - Accountancy &amp; Advisory<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.taxconsult.be\/fr\/du-nouveau-dans-les-delais-dimposition-en-matiere-dimpot-sur-les-revenus\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Du nouveau dans les d\u00e9lais d\u2019imposition en mati\u00e8re d\u2019imp\u00f4t sur les revenus - Accountancy &amp; Advisory\" \/>\n<meta property=\"og:description\" content=\"La loi du 20 novembre 2022, a apport\u00e9 quelques changements en mati\u00e8re de proc\u00e9dure d&#8217;imposition et bien entendu pas toujours \u00e0 l\u2019avantage du contribuable\u00a0! 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