Form 281 & Lists 325 – Due Date = 30 April 2004
As explained in our PTX headline of 24 February 2004, the Belgian employer has the obligation to report the employee’s taxable salaries to the tax authorities on individual salary slips (Form 281.10 for employees and 281.20 for key executives) and summary statements (List 325.10 or List 325.20 respectively). Detailed instructions according to which the forms must be completed and filed are published each year as the “Notice to Employers” (Avis aux Employeurs – Bericht aan de Werkgevers).
The Notice to Employers has been recently published in the Official Gazette. It has been decided that reporting for income year 2003 (earlier announced for 5 April) is postponed to 30 April 2004.
Posted: March 18th, 2004