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01Oct

Circular letter regarding tax audit methods

 

Context

As you may have read in the press, the Minister of Finance has expressed on several occasions his willingness to build up a relationship of trust between the tax authorities and taxpayers.

News

The tax authorities have recently published a practice note (Ci.RH.81/548.628 of 29 July 2002)* in this respect.

In short, it invites tax officials to always maintain a fair attitude in their relations with the taxpayer, to investigate with understanding, objectivity and moderation and within the framework fixed by the law, and finally to fit their investigative methods to the objectives pursued.

*this circular letter can be found at:
http://www.fisconet.fgov.be/fr/?bron.dll=&root=v%3A%2FFisconetFra.2%2F&versie=04&file=bronnen%2Fproccir&zoek=000000000&name=29.07.02%2F1&B1=OK

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