Extension of the tax claim period
The Program Act of 20 July 2006 has been published in the Official Gazette of 28 July 2006. This new Act introduces, among others, an extension of the claim period.
The Belgian taxpayers have now a period of 6 months (to be calculated as from the date of the sending of the assessment notice) instead of 3 months in order to introduce a claim to the Belgian tax authorities.
This extension enters in force on 1st August 2006. The tax claims where the period of 3 months is not yet expired on 1st August 2006 can be introduced in the new tax claim period of 6 months.
Posted: July 31st, 2006
