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\nArt. 138 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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Art. 138 is van toepassing vanaf het aanslagjaar 1992 (art. 182, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De ontvanger mag slechts de betaling eisen van inkomstenbelastingen en voorheffingen die verschuldigd zijn blijkens een aangifte of blijkens een uitvoerbaar verklaard kohier.

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