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\nArt. 137 is van toepassing vanaf het aanslagjaar 1992 (art. 181, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Onverminderd de bepalingen van de artikelen 141 en 177, zijn de inkomstenbelastingen en voorheffingen te betalen bij de krachtens artikel 297 van het Wetboek van de inkomstenbelastingen 1992 aangewezen ontvanger van de directe belastingen, hierna de ontvanger genoemd.

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Art. 137 wordt opgeheven vanaf 01.02.2025 (art. 27 en 32, KB 17.12.2024 - B.S. 24.12.2024; Numac: 2024011600)

(...)

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\nArt. 137 treedt in werking op 01.12.2019 (art. 41 en 48, KB 17.02.2019 - B.S. 08.03.2019; Numac: 2019011084)

Onverminderd de bepalingen van de artikelen 141 en 177, zijn de inkomstenbelastingen en voorheffingen te betalen bij de bevoegde ontvanger.

",[25,26,27],[],[],3,{"_7":116,"_9":10,"_11":12,"_13":14,"_15":16,"_17":117,"_19":118,"_21":119,"_23":120,"_101":121,"_103":122,"_34":48,"_83":84,"_85":86,"_87":123,"_89":90,"_91":92,"_105":-7},"7368c389-ac59-46e4-b1e2-f2b32b99108d_2","1999-04-06","Art. 137 is van toepassing vanaf 06.04.1999 (art. 5, KB 03.05.1999 – B.S. 04.06.1999; Numac: 1999003335)\n\nOnverminderd de bepalingen van de artikelen 141 en 177, zijn de inkomstenbelastingen en voorheffingen te betalen bij de bevoegde ontvanger van de directe belastingen, hierna de ontvanger genoemd.","

\nArt. 137 is van toepassing vanaf 06.04.1999 (art. 5, KB 03.05.1999 – B.S. 04.06.1999; Numac: 1999003335)

Onverminderd de bepalingen van de artikelen 141 en 177, zijn de inkomstenbelastingen en voorheffingen te betalen bij de bevoegde ontvanger van de directe belastingen, hierna de ontvanger genoemd.

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