[{"_1":2,"_3690":-5,"_3691":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_86":87,"_113":114,"_121":122},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_32":33,"_73":74,"_75":76,"_38":39,"_77":78,"_79":80,"_81":82,"_83":82,"_84":85},"id","5803a453-9b05-42c0-a27a-bc0d942fc331_3","docId","5803a453-9b05-42c0-a27a-bc0d942fc331","title","Artikel 343, WIB 92","articleNumber","343","slug","artikel-343","scope","AJ 1999","contents","Art. 343 is opgeheven met ingang van het aanslagjaar 1999 (art. 13, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)\n\n(...)","htmlContents","

Art. 343 is opgeheven met ingang van het aanslagjaar 1999 (art. 13, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)

(...)

","keywords",[25,26,27,28,29],"belastingcontrole","bewijsmiddel","akkoord van de belastingplichtige","individueel driejarig akkoord","vestiging van de aanslag","references",[],"referencedBy",[34,51,63,67,70],{"_7":35,"_11":36,"_15":37,"_38":39},"16645f85-826d-4940-85b0-a289c03de6ba","Artikel 368, WIB 92","artikel-368","collection",{"_40":41,"_42":43,"_15":48},"code","WIB92","name",{"_44":45,"_46":47},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_46":49,"_44":50},"wetboek-inkomstenbelastingen-1992","wib92",{"_7":52,"_11":53,"_15":54,"_38":55},"9e9108a5-c0b8-49d9-84ad-d96e4994e2f5","Commentaar van art. 23, WIB 92","artikel-23",{"_40":56,"_42":57,"_15":60},"ComIB92",{"_44":58,"_46":59},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_46":61,"_44":62},"commentaar-wib-92","comib92",{"_7":64,"_11":65,"_15":66,"_38":55},"00c79e1c-b8c0-42ff-9a4f-715191e250fa","Commentaar van art. 339, WIB 92","artikel-339",{"_7":68,"_11":69,"_15":16,"_38":55},"c8ae5427-2fae-4990-a2b9-dbb1f3f3eff0","Commentaar van art. 343, WIB 92",{"_7":71,"_11":72,"_15":37,"_38":55},"1a80af7a-fd92-42c3-a036-6304e068a04c","Commentaar van art. 368, WIB 92","commentsOn",[],"commentedOnBy",{"_7":68,"_11":69,"_15":16,"_38":55},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/5803a453-9b05-42c0-a27a-bc0d942fc331","version",3,"versionCount","rank","624","allVersions",[88,95,104],{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":89,"_90":91,"_92":93,"_38":39,"_77":78,"_79":80,"_81":82,"_83":82,"_84":85,"_94":-7},[25,26,27,28,29],"subjects",[],"referredBy",[],"validFrom",{"_7":96,"_9":10,"_11":12,"_13":14,"_15":16,"_17":97,"_19":98,"_21":99,"_23":100,"_90":101,"_92":102,"_38":39,"_77":78,"_79":80,"_81":103,"_83":82,"_84":85,"_94":-7},"5803a453-9b05-42c0-a27a-bc0d942fc331_2","AJ 1998","Art. 343, § 2, 1°, is van toepassing met ingang van het aanslagjaar 1998 (art. 42, KB 20.12.1996 - B.S. 31.12.1996; Numac: 1996003699)\n\n§ 1. Op voorwaarde dat het 100.000 frank niet overtreft wordt het nettobedrag van de in artikel 23, § 1, 1° en 2°, vermelde winst en baten, dat na verificatie van de aangifte voor een aanslagjaar als belastbaar wordt erkend, met een schriftelijk akkoord van de belastingplichtige en van de administratie, forfaitair in aanmerking genomen voor de vaststelling van de winst of baten over de eerstvolgende twee aanslagjaren.\n\n§ 2. Het bepaalde in § 1 is niet van toepassing op de inkomsten:\n\n1° van rechtspersonen, van om het even welke verenigingen (...);\n\n2° van natuurlijke personen die op 31 december van het jaar voor het aanslagjaar een boekhouding hadden overeenkomstig de wet van 17 juli 1975 op de boekhouding en de jaarrekening van de ondernemingen of niet sedert ten minste drie jaar hetzelfde beroep op ononderbroken wijze uitoefenden of die, voor bedoeld aanslagjaar hebben gevraagd om hun beroepsinkomsten vast te stellen volgens forfaitaire grondslagen in overleg met een beroepsgroepering vastgesteld.\n\n§ 3. Het bepaalde in § 1 houdt op van toepassing te zijn wanneer de belastingplichtige een andere werkzaamheid gaat uitoefenen, van beroep verandert of de zetel ervan naar elders overbrengt.\n\nDie bepalingen houden eveneens op van toepassing te zijn, wanneer de belastingplichtige of de administratie met alle door het gemeen recht toegelaten bewijsmiddelen, met uitzondering van de eed, bewijst dat het nettobedrag van de winst of van de baten van het eerste of van het tweede aanslagjaar die volgen op dat waarover het akkoord is gesloten, ten minste 25 % minder of meer bedraagt dan het bij dat akkoord vastgestelde bedrag.","

Art. 343, § 2, 1°, is van toepassing met ingang van het aanslagjaar 1998 (art. 42, KB 20.12.1996 - B.S. 31.12.1996; Numac: 1996003699)

§ 1. Op voorwaarde dat het 100.000 frank niet overtreft wordt het nettobedrag van de in artikel 23, § 1, 1° en 2°, vermelde winst en baten, dat na verificatie van de aangifte voor een aanslagjaar als belastbaar wordt erkend, met een schriftelijk akkoord van de belastingplichtige en van de administratie, forfaitair in aanmerking genomen voor de vaststelling van de winst of baten over de eerstvolgende twee aanslagjaren.

§ 2. Het bepaalde in § 1 is niet van toepassing op de inkomsten:

1° van rechtspersonen, van om het even welke verenigingen (...);

2° van natuurlijke personen die op 31 december van het jaar voor het aanslagjaar een boekhouding hadden overeenkomstig de wet van 17 juli 1975 op de boekhouding en de jaarrekening van de ondernemingen of niet sedert ten minste drie jaar hetzelfde beroep op ononderbroken wijze uitoefenden of die, voor bedoeld aanslagjaar hebben gevraagd om hun beroepsinkomsten vast te stellen volgens forfaitaire grondslagen in overleg met een beroepsgroepering vastgesteld.

§ 3. Het bepaalde in § 1 houdt op van toepassing te zijn wanneer de belastingplichtige een andere werkzaamheid gaat uitoefenen, van beroep verandert of de zetel ervan naar elders overbrengt.

Die bepalingen houden eveneens op van toepassing te zijn, wanneer de belastingplichtige of de administratie met alle door het gemeen recht toegelaten bewijsmiddelen, met uitzondering van de eed, bewijst dat het nettobedrag van de winst of van de baten van het eerste of van het tweede aanslagjaar die volgen op dat waarover het akkoord is gesloten, ten minste 25 % minder of meer bedraagt dan het bij dat akkoord vastgestelde bedrag.

",[25,26,27,28,29],[],[],2,{"_7":105,"_9":10,"_11":12,"_13":14,"_15":16,"_17":106,"_19":107,"_21":108,"_23":109,"_90":110,"_92":111,"_38":39,"_77":78,"_79":80,"_81":112,"_83":82,"_84":85,"_94":-7},"5803a453-9b05-42c0-a27a-bc0d942fc331_1","AJ 1992","Art. 343 is van toepassing met ingang van het aanslagjaar 1992 (art. 249, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\n§ 1. Op voorwaarde dat het 100.000 frank niet overtreft wordt het nettobedrag van de in artikel 23, § 1, 1° en 2°, vermelde winst en baten, dat na verificatie van de aangifte voor een aanslagjaar als belastbaar wordt erkend, met een schriftelijk akkoord van de belastingplichtige en van de administratie, forfaitair in aanmerking genomen voor de vaststelling van de winst of baten over de eerstvolgende twee aanslagjaren.\n\n§ 2. Het bepaalde in § 1 is niet van toepassing op de inkomsten:\n\n1° van rechtspersonen, van om het even welke verenigingen, noch op de winst van de vennoten ervan;\n\n2° van natuurlijke personen die op 31 december van het jaar voor het aanslagjaar een boekhouding hadden overeenkomstig de wet van 17 juli 1975 op de boekhouding en de jaarrekening van de ondernemingen of niet sedert ten minste drie jaar hetzelfde beroep op ononderbroken wijze uitoefenden of die, voor bedoeld aanslagjaar hebben gevraagd om hun beroepsinkomsten vast te stellen volgens forfaitaire grondslagen in overleg met een beroepsgroepering vastgesteld.\n\n§ 3. Het bepaalde in § 1 houdt op van toepassing te zijn wanneer de belastingplichtige een andere werkzaamheid gaat uitoefenen, van beroep verandert of de zetel ervan naar elders overbrengt.\n\nDie bepalingen houden eveneens op van toepassing te zijn, wanneer de belastingplichtige of de administratie met alle door het gemeen recht toegelaten bewijsmiddelen, met uitzondering van de eed, bewijst dat het nettobedrag van de winst of van de baten van het eerste of van het tweede aanslagjaar die volgen op dat waarover het akkoord is gesloten, ten minste 25 % minder of meer bedraagt dan het bij dat akkoord vastgestelde bedrag.","

Art. 343 is van toepassing met ingang van het aanslagjaar 1992 (art. 249, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

§ 2. Het bepaalde in § 1 is niet van toepassing op de inkomsten:

1° van rechtspersonen, van om het even welke verenigingen, noch op de winst van de vennoten ervan;

§ 3. Het bepaalde in § 1 houdt op van toepassing te zijn wanneer de belastingplichtige een andere werkzaamheid gaat uitoefenen, van beroep verandert of de zetel ervan naar elders overbrengt.

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