[{"_1":2,"_1893":-5,"_1894":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_95":96,"_167":168,"_176":177},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_28":29,"_44":45,"_83":84,"_85":-7,"_31":32,"_86":87,"_88":89,"_90":91,"_92":91,"_93":94},"id","cebbb5f0-0816-4a34-a253-cbdcce29041b_8","docId","cebbb5f0-0816-4a34-a253-cbdcce29041b","title","Artikel 139, KB/WIB 92 -opgeheven","articleNumber","139","slug","artikel-139","scope","2025-02-01","contents","Art. 139 wordt opgeheven vanaf 01.02.2025 (art. 27 en 32, KB 17.12.2024 - B.S. 24.12.2024; Numac: 2024011600)\n\n(...)","htmlContents","

Art. 139 wordt opgeheven vanaf 01.02.2025 (art. 27 en 32, KB 17.12.2024 - B.S. 24.12.2024; Numac: 2024011600)

(...)

","keywords",[25,26,27],"inkomstenbelasting","vestiging van de aanslag","heffing","references",[30],{"_7":10,"_11":12,"_15":16,"_31":32},"collection",{"_33":34,"_35":36,"_15":41},"code","KB/WIB92","name",{"_37":38,"_39":40},"short","KB/WIB 92","long","Koninklijk Besluit tot uitvoering van het WIB 92",{"_39":42,"_37":43},"koninklijk-besluit-wib-92","kbwib92","referencedBy",[46,50,51,55,59,63,67,79],{"_7":47,"_11":48,"_15":49,"_31":32},"8162457a-9276-4448-801b-ef19d79b5741","Artikel 68, KB/WIB 92 - opgeheven","artikel-68",{"_7":10,"_11":12,"_15":16,"_31":32},{"_7":52,"_11":53,"_15":54,"_31":32},"a1544124-ae6f-40c7-ae62-0138687a4ceb","Artikel 140, KB/WIB 92 - opgeheven","artikel-140",{"_7":56,"_11":57,"_15":58,"_31":32},"b7f407d9-8721-44b9-873b-f11ade42615c","Artikel 141, KB/WIB 92 - opgeheven","artikel-141",{"_7":60,"_11":61,"_15":62,"_31":32},"b1aee8af-d716-4f4e-83b2-06d4fea94eec","Artikel 142, KB/WIB 92 - opgeheven","artikel-142",{"_7":64,"_11":65,"_15":66,"_31":32},"a6bed8a5-74b4-445d-b384-ea03a0a27036","Artikel 230, KB/WIB 92","artikel-230",{"_7":68,"_11":69,"_15":70,"_31":71},"2e114826-dbd7-4356-bf66-cb0aa3db19cc","Commentaar van art. 157, WIB 92","artikel-157",{"_33":72,"_35":73,"_15":76},"ComIB92",{"_37":74,"_39":75},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_39":77,"_37":78},"commentaar-wib-92","comib92",{"_7":80,"_11":81,"_15":82,"_31":71},"1ee5354e-0c3f-4407-9360-8ddbd43d23f1","Commentaar van art. 300, WIB 92","artikel-300","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/cebbb5f0-0816-4a34-a253-cbdcce29041b","version",8,"versionCount","rank",290,"allVersions",[97,104,113,122,131,140,149,158],{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":98,"_99":100,"_101":102,"_31":32,"_86":87,"_88":89,"_90":91,"_92":91,"_93":94,"_103":-7},[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":105,"_9":10,"_11":12,"_13":14,"_15":16,"_17":106,"_19":107,"_21":108,"_23":109,"_99":110,"_101":111,"_31":32,"_86":87,"_88":89,"_90":112,"_92":91,"_93":94,"_103":-7},"cebbb5f0-0816-4a34-a253-cbdcce29041b_7","2020-01-01","Art. 139 treedt in werking op 01.01.2020 (art. 34 en 44, KB 09.12.2019 - B.S. 16.12.2019; Numac: 2019042701)\n\nDe betaling van de inkomstenbelastingen en de voorheffingen moet worden gedaan overeenkomstig hetgeen voorzien is in de artikelen 15 tot 17 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen.","

Art. 139 treedt in werking op 01.01.2020 (art. 34 en 44, KB 09.12.2019 - B.S. 16.12.2019; Numac: 2019042701)

De betaling van de inkomstenbelastingen en de voorheffingen moet worden gedaan overeenkomstig hetgeen voorzien is in de artikelen 15 tot 17 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen.

",[25,26,27],[],[],7,{"_7":114,"_9":10,"_11":12,"_13":14,"_15":16,"_17":115,"_19":116,"_21":117,"_23":118,"_99":119,"_101":120,"_31":32,"_86":87,"_88":89,"_90":121,"_92":91,"_93":94,"_103":-7},"cebbb5f0-0816-4a34-a253-cbdcce29041b_6","2019-12-01","Art. 139 treedt in werking op 01.12.2019 (art. 42 en 48, KB 17.02.2019 - B.S. 08.03.2019; Numac: 2019011084)\n\nDe betaling van de inkomstenbelastingen en de voorheffingen moet worden gedaan overeenkomstig hetgeen voorzien is in hoofdstuk 1 van het koninklijk besluit van 17 februari 2019 tot uitvoering van diverse wetten en tot aanpassing van diverse koninklijke besluiten met het oog op onder meer de harmonisatie van de betalingsmodaliteiten binnen de administratie van de Federale Overheidsdienst Financiën belast met de inning en de invordering van fiscale en niet-fiscale schuldvorderingen.","

Art. 139 treedt in werking op 01.12.2019 (art. 42 en 48, KB 17.02.2019 - B.S. 08.03.2019; Numac: 2019011084)

De betaling van de inkomstenbelastingen en de voorheffingen moet worden gedaan overeenkomstig hetgeen voorzien is in hoofdstuk 1 van het koninklijk besluit van 17 februari 2019 tot uitvoering van diverse wetten en tot aanpassing van diverse koninklijke besluiten met het oog op onder meer de harmonisatie van de betalingsmodaliteiten binnen de administratie van de Federale Overheidsdienst Financiën belast met de inning en de invordering van fiscale en niet-fiscale schuldvorderingen.

",[25,26,27],[],[],6,{"_7":123,"_9":10,"_11":12,"_13":14,"_15":16,"_17":124,"_19":125,"_21":126,"_23":127,"_99":128,"_101":129,"_31":32,"_86":87,"_88":89,"_90":130,"_92":91,"_93":94,"_103":-7},"cebbb5f0-0816-4a34-a253-cbdcce29041b_5","2011-12-22","Art. 139, § 1, tweede lid, is van toepassing vanaf 22.12.2011 (art. 11, KB 05.12.2011 - B.S. 12.12.2011; Numac: 2011003415)\n\n§ 1. Inkomstenbelastingen en voorheffingen moeten worden betaald:\n\n- ofwel door storting of overschrijving op de postrekening van de ontvanger;\n\n- ofwel met een postwissel ten gunste van de ontvanger;\n\n- ofwel met een gecertificeerde of gewaarborgde vooraf gekruiste cheque, ten gunste van de ontvanger getrokken op een financiële instelling die aangesloten of vertegenwoordigd is bij een verrekenkamer van het land;\n\n- ofwel door een elektronische betaling met een debetkaart verricht aan een betaalterminal in het ontvangkantoor.\n\nOnder debetkaart dient te worden verstaan de door een financiële instelling uitgegeven plastic kaart die het, aan de hand van de gegevens op de magneetstrip, mogelijk maakt via elektronische weg een betalingsverrichting ten gunste van een postrekening van de Federale Overheidsdienst Financiën uit te voeren.\n\nDe Minister van Financiën of zijn gedelegeerde kan, in bijzondere omstandigheden, andere wijzen van betaling toestaan.\n\n§ 2. De belastingschuldige moet op het betaalformulier de aard van de gekweten belasting of voorheffing vermelden en, voor ingekohierde belastingen of voorheffingen, ook de gemeente en het kohierartikel.\n\n§ 3. Behoudens tegenbewijs gelden als bewijs van betaling:\n\n- voor stortingen of postwissels, de door de Post gedagtekende ontvangstbewijzen;\n\n- voor overschrijvingen, cheques en elektronische betalingen met een debetkaart verricht aan een betaalterminal in het ontvangkantoor, de rekeninguittreksels en erbij horende stukken.","

Art. 139, § 1, tweede lid, is van toepassing vanaf 22.12.2011 (art. 11, KB 05.12.2011 - B.S. 12.12.2011; Numac: 2011003415)

§ 1. Inkomstenbelastingen en voorheffingen moeten worden betaald:

- ofwel door storting of overschrijving op de postrekening van de ontvanger;

- ofwel met een postwissel ten gunste van de ontvanger;

- ofwel met een gecertificeerde of gewaarborgde vooraf gekruiste cheque, ten gunste van de ontvanger getrokken op een financiële instelling die aangesloten of vertegenwoordigd is bij een verrekenkamer van het land;

- ofwel door een elektronische betaling met een debetkaart verricht aan een betaalterminal in het ontvangkantoor.

Onder debetkaart dient te worden verstaan de door een financiële instelling uitgegeven plastic kaart die het, aan de hand van de gegevens op de magneetstrip, mogelijk maakt via elektronische weg een betalingsverrichting ten gunste van een postrekening van de Federale Overheidsdienst Financiën uit te voeren.

De Minister van Financiën of zijn gedelegeerde kan, in bijzondere omstandigheden, andere wijzen van betaling toestaan.

§ 2. De belastingschuldige moet op het betaalformulier de aard van de gekweten belasting of voorheffing vermelden en, voor ingekohierde belastingen of voorheffingen, ook de gemeente en het kohierartikel.

§ 3. Behoudens tegenbewijs gelden als bewijs van betaling:

- voor stortingen of postwissels, de door de Post gedagtekende ontvangstbewijzen;

- voor overschrijvingen, cheques en elektronische betalingen met een debetkaart verricht aan een betaalterminal in het ontvangkantoor, de rekeninguittreksels en erbij horende stukken.

",[25,26,27],[],[],5,{"_7":132,"_9":10,"_11":12,"_13":14,"_15":16,"_17":133,"_19":134,"_21":135,"_23":136,"_99":137,"_101":138,"_31":32,"_86":87,"_88":89,"_90":139,"_92":91,"_93":94,"_103":-7},"cebbb5f0-0816-4a34-a253-cbdcce29041b_4","2010-02-12","Art. 139, § 1, eerste lid, is van toepassing vanaf 12.02.2010 (art. 1 en 3, KB 01.02.2010 - B.S. 12.02.2010; Numac: 2010003083)\n\n§ 1. Inkomstenbelastingen en voorheffingen moeten worden betaald:\n\n- ofwel door storting of overschrijving op de postrekening van de ontvanger;\n\n- ofwel met een postwissel ten gunste van de ontvanger;\n\n- ofwel met een gecertificeerde of gewaarborgde vooraf gekruiste cheque, ten gunste van de ontvanger getrokken op een financiële instelling die aangesloten of vertegenwoordigd is bij een verrekenkamer van het land;\n\n- ofwel door een elektronische betaling met een debetkaart verricht aan een betaalterminal in het ontvangkantoor.\n\nOnder debetkaart dient te worden verstaan de door een financiële instelling uitgegeven plastic kaart die het, aan de hand van de gegevens op de magneetstrip, mogelijk maakt via elektronische weg een betalingsverrichting ten gunste van een postrekening-courant van de Federale Overheidsdienst Financiën uit te voeren.\n\nDe Minister van Financiën of zijn gedelegeerde kan, in bijzondere omstandigheden, andere wijzen van betaling toestaan.\n\n§ 2. De belastingschuldige moet op het betaalformulier de aard van de gekweten belasting of voorheffing vermelden en, voor ingekohierde belastingen of voorheffingen, ook de gemeente en het kohierartikel.\n\n§ 3. Behoudens tegenbewijs gelden als bewijs van betaling:\n\n- voor stortingen of postwissels, de door de Post gedagtekende ontvangstbewijzen;\n\n- voor overschrijvingen, cheques en elektronische betalingen met een debetkaart verricht aan een betaalterminal in het ontvangkantoor, de rekeninguittreksels en erbij horende stukken.","

Art. 139, § 1, eerste lid, is van toepassing vanaf 12.02.2010 (art. 1 en 3, KB 01.02.2010 - B.S. 12.02.2010; Numac: 2010003083)

§ 1. Inkomstenbelastingen en voorheffingen moeten worden betaald:

- ofwel door storting of overschrijving op de postrekening van de ontvanger;

- ofwel met een postwissel ten gunste van de ontvanger;

- ofwel door een elektronische betaling met een debetkaart verricht aan een betaalterminal in het ontvangkantoor.

Onder debetkaart dient te worden verstaan de door een financiële instelling uitgegeven plastic kaart die het, aan de hand van de gegevens op de magneetstrip, mogelijk maakt via elektronische weg een betalingsverrichting ten gunste van een postrekening-courant van de Federale Overheidsdienst Financiën uit te voeren.

De Minister van Financiën of zijn gedelegeerde kan, in bijzondere omstandigheden, andere wijzen van betaling toestaan.

§ 3. Behoudens tegenbewijs gelden als bewijs van betaling:

- voor stortingen of postwissels, de door de Post gedagtekende ontvangstbewijzen;

- voor overschrijvingen, cheques en elektronische betalingen met een debetkaart verricht aan een betaalterminal in het ontvangkantoor, de rekeninguittreksels en erbij horende stukken.

",[25,26,27],[],[],4,{"_7":141,"_9":10,"_11":12,"_13":14,"_15":16,"_17":142,"_19":143,"_21":144,"_23":145,"_99":146,"_101":147,"_31":32,"_86":87,"_88":89,"_90":148,"_92":91,"_93":94,"_103":-7},"cebbb5f0-0816-4a34-a253-cbdcce29041b_3","1999-12-27","Art. 139, § 1, eerste lid, is van toepassing vanaf 27.12.1999 (art. 3, KB 09.11.1999 - B.S. 17.12.1999; Numac: 1999003642)\n\n§ 1. Inkomstenbelastingen en voorheffingen moeten worden betaald:\n\n- ofwel door storting of overschrijving op de postrekening van de ontvanger;\n\n- ofwel met een postwissel ten gunste van de ontvanger;\n\n- ofwel met een gecertificeerde of gewaarborgde vooraf gekruiste cheque, ten gunste van de ontvanger getrokken op een financiële instelling die aangesloten of vertegenwoordigd is bij een verrekenkamer van het land.\n\nDe Minister van Financiën of zijn gedelegeerde kan, in bijzondere omstandigheden, andere wijzen van betaling toestaan.\n\n§ 2. De belastingschuldige moet op het betaalformulier de aard van de gekweten belasting of voorheffing vermelden en, voor ingekohierde belastingen of voorheffingen, ook de gemeente en het kohierartikel.\n\n§ 3. Behoudens tegenbewijs gelden als bewijs van betaling:\n\n- voor stortingen of postwissels, de door de Post gedagtekende ontvangstbewijzen;\n\n- voor overschrijvingen en cheques, de rekeninguittreksels en erbij horende stukken.","

Art. 139, § 1, eerste lid, is van toepassing vanaf 27.12.1999 (art. 3, KB 09.11.1999 - B.S. 17.12.1999; Numac: 1999003642)

§ 1. Inkomstenbelastingen en voorheffingen moeten worden betaald:

- ofwel door storting of overschrijving op de postrekening van de ontvanger;

- ofwel met een postwissel ten gunste van de ontvanger;

De Minister van Financiën of zijn gedelegeerde kan, in bijzondere omstandigheden, andere wijzen van betaling toestaan.

§ 3. Behoudens tegenbewijs gelden als bewijs van betaling:

- voor stortingen of postwissels, de door de Post gedagtekende ontvangstbewijzen;

- voor overschrijvingen en cheques, de rekeninguittreksels en erbij horende stukken.

",[25,26,27],[],[],3,{"_7":150,"_9":10,"_11":12,"_13":14,"_15":16,"_17":151,"_19":152,"_21":153,"_23":154,"_99":155,"_101":156,"_31":32,"_86":87,"_88":89,"_90":157,"_92":91,"_93":94,"_103":-7},"cebbb5f0-0816-4a34-a253-cbdcce29041b_2","1992-10-01","Art. 139 is van toepassing vanaf 01.10.1992 (art. 9 en 14, KB 12.08.1994 – B.S. 10.09.1994; Numac: 1994003527)\n\n§ 1. Inkomstenbelastingen en voorheffingen moeten worden betaald:\n\n- ofwel door storting of overschrijving op de postrekening-courant van de ontvanger;\n\n- ofwel met een postwissel ten gunste van de ontvanger;\n\n- ofwel met een gecertificeerde of gewaarborgde vooraf gekruiste cheque, ten gunste van de ontvanger getrokken op een financiële instelling die aangesloten of vertegenwoordigd is bij een verrekenkamer van het land.\n\nDe Minister van Financiën of zijn gedelegeerde kan, in bijzondere omstandigheden, andere wijzen van betaling toestaan.\n\n§ 2. De belastingschuldige moet op het betaalformulier de aard van de gekweten belasting of voorheffing vermelden en, voor ingekohierde belastingen of voorheffingen, ook de gemeente en het kohierartikel.\n\n§ 3. Behoudens tegenbewijs gelden als bewijs van betaling:\n\n- voor stortingen of postwissels, de door de Post gedagtekende ontvangstbewijzen;\n\n- voor overschrijvingen en cheques, de rekeninguittreksels en erbij horende stukken.","

Art. 139 is van toepassing vanaf 01.10.1992 (art. 9 en 14, KB 12.08.1994 – B.S. 10.09.1994; Numac: 1994003527)

§ 1. Inkomstenbelastingen en voorheffingen moeten worden betaald:

- ofwel door storting of overschrijving op de postrekening-courant van de ontvanger;

- ofwel met een postwissel ten gunste van de ontvanger;

De Minister van Financiën of zijn gedelegeerde kan, in bijzondere omstandigheden, andere wijzen van betaling toestaan.

§ 3. Behoudens tegenbewijs gelden als bewijs van betaling:

- voor stortingen of postwissels, de door de Post gedagtekende ontvangstbewijzen;

- voor overschrijvingen en cheques, de rekeninguittreksels en erbij horende stukken.

",[25,26,27],[],[],2,{"_7":159,"_9":10,"_11":12,"_13":14,"_15":16,"_17":160,"_19":161,"_21":162,"_23":163,"_99":164,"_101":165,"_31":32,"_86":87,"_88":89,"_90":166,"_92":91,"_93":94,"_103":-7},"cebbb5f0-0816-4a34-a253-cbdcce29041b_1","AJ 1992","Art. 139 is van toepassing vanaf het aanslagjaar 1992 (art. 183, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\n§ 1. Inkomstenbelastingen en voorheffingen moeten worden betaald:\n\n- ofwel door storting of overschrijving op de postrekening-courant van de ontvanger;\n\n- ofwel met een postwissel ten gunste van de ontvanger;\n\n- ofwel met een gecertificeerde of gewaarborgde vooraf gekruiste cheque, ten gunste van de ontvanger getrokken op een financiële instelling die aangesloten of vertegenwoordigd is bij een verrekenkamer van het land.\n\nDe Minister van Financiën of zijn gedelegeerde kan, in bijzondere omstandigheden, andere wijzen van betaling toestaan.\n\n§ 2. De belastingschuldige moet op het betaalformulier de aard van de gekweten belasting of voorheffing vermelden en, voor ingekohierde belastingen of voorheffingen, ook de gemeente en het kohierartikel.\n\n§ 3. Behoudens tegenbewijs gelden als bewijs van betaling:\n\n- voor stortingen of postwissels, de door de Post of door het Bestuur der Postchecks gedagtekende ontvangstbewijzen;\n\n- voor overschrijvingen en cheques, de rekeninguittreksels en erbij horende stukken.","

Art. 139 is van toepassing vanaf het aanslagjaar 1992 (art. 183, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

§ 1. Inkomstenbelastingen en voorheffingen moeten worden betaald:

- ofwel door storting of overschrijving op de postrekening-courant van de ontvanger;

- ofwel met een postwissel ten gunste van de ontvanger;

De Minister van Financiën of zijn gedelegeerde kan, in bijzondere omstandigheden, andere wijzen van betaling toestaan.

§ 3. Behoudens tegenbewijs gelden als bewijs van betaling:

- voor stortingen of postwissels, de door de Post of door het Bestuur der Postchecks gedagtekende ontvangstbewijzen;

- voor overschrijvingen en cheques, de rekeninguittreksels en erbij horende stukken.

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