[{"_1":2,"_1845":-5,"_1846":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_89":90,"_115":116,"_124":125},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_28":29,"_52":53,"_76":77,"_78":-7,"_34":35,"_79":80,"_81":82,"_83":84,"_85":86,"_87":88},"id","b7f407d9-8721-44b9-873b-f11ade42615c_1","docId","b7f407d9-8721-44b9-873b-f11ade42615c","title","Artikel 141, KB/WIB 92 - opgeheven","articleNumber","141","slug","artikel-141","scope","AJ 1992","contents","Art. 141 is van toepassing vanaf het aanslagjaar 1992 (art. 185, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\nInkomstenbelastingen en voorheffingen waarvoor een gerechtsdeurwaarder in opdracht van de ontvanger vervolgingen instelt, kunnen in afwijking van de artikelen 137 en 139 betaald worden in handen van die gerechtsdeurwaarder.","htmlContents","

Art. 141 is van toepassing vanaf het aanslagjaar 1992 (art. 185, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Inkomstenbelastingen en voorheffingen waarvoor een gerechtsdeurwaarder in opdracht van de ontvanger vervolgingen instelt, kunnen in afwijking van de artikelen 137 en 139 betaald worden in handen van die gerechtsdeurwaarder.

","keywords",[25,26,27],"inkomstenbelasting","vestiging van de aanslag","heffing","references",[30,47,51],{"_7":31,"_11":32,"_15":33,"_34":35},"7368c389-ac59-46e4-b1e2-f2b32b99108d","Artikel 137, KB/WIB 92 - opgeheven","artikel-137","collection",{"_36":37,"_38":39,"_15":44},"code","KB/WIB92","name",{"_40":41,"_42":43},"short","KB/WIB 92","long","Koninklijk Besluit tot uitvoering van het WIB 92",{"_42":45,"_40":46},"koninklijk-besluit-wib-92","kbwib92",{"_7":48,"_11":49,"_15":50,"_34":35},"cebbb5f0-0816-4a34-a253-cbdcce29041b","Artikel 139, KB/WIB 92 -opgeheven","artikel-139",{"_7":10,"_11":12,"_15":16,"_34":35},"referencedBy",[54,58,59,60,64],{"_7":55,"_11":56,"_15":57,"_34":35},"8162457a-9276-4448-801b-ef19d79b5741","Artikel 68, KB/WIB 92 - opgeheven","artikel-68",{"_7":31,"_11":32,"_15":33,"_34":35},{"_7":10,"_11":12,"_15":16,"_34":35},{"_7":61,"_11":62,"_15":63,"_34":35},"b1aee8af-d716-4f4e-83b2-06d4fea94eec","Artikel 142, KB/WIB 92 - opgeheven","artikel-142",{"_7":65,"_11":66,"_15":67,"_34":68},"1ee5354e-0c3f-4407-9360-8ddbd43d23f1","Commentaar van art. 300, WIB 92","artikel-300",{"_36":69,"_38":70,"_15":73},"ComIB92",{"_40":71,"_42":72},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_42":74,"_40":75},"commentaar-wib-92","comib92","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/b7f407d9-8721-44b9-873b-f11ade42615c","version",1,"versionCount",3,"rank",292,"allVersions",[91,102,111],{"_7":92,"_9":10,"_11":12,"_13":14,"_15":16,"_17":93,"_19":94,"_21":95,"_23":96,"_97":98,"_99":100,"_34":35,"_79":80,"_81":82,"_83":86,"_85":86,"_87":88,"_101":-7},"b7f407d9-8721-44b9-873b-f11ade42615c_3","2025-02-01","Art. 141 wordt opgeheven vanaf 01.02.2025 (art. 27 en 32, KB 17.12.2024 - B.S. 24.12.2024; Numac: 2024011600)\n\n(...)","

Art. 141 wordt opgeheven vanaf 01.02.2025 (art. 27 en 32, KB 17.12.2024 - B.S. 24.12.2024; Numac: 2024011600)

(...)

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":103,"_9":10,"_11":12,"_13":14,"_15":16,"_17":104,"_19":105,"_21":106,"_23":107,"_97":108,"_99":109,"_34":35,"_79":80,"_81":82,"_83":110,"_85":86,"_87":88,"_101":-7},"b7f407d9-8721-44b9-873b-f11ade42615c_2","2019-12-01","Art. 141 treedt in werking op 01.12.2019 (art. 44 en 48, KB 17.02.2019 - B.S. 08.03.2019; Numac: 2019011084)\n\nBehoudens tegenbewijs, gelden als bewijs van betaling van de bedrijfsvoorheffing bedoeld in artikel 140:\n\n1° voor stortingen, de door de naamloze vennootschap van publiek recht bpost gedateerde ontvangstbewijzen;\n\n2° voor overschrijvingen, de rekeninguittreksels en de bijbehorende stukken.\n\nDe betaling bedoeld in het eerste lid heeft uitwerking vanaf de valutadatum van de creditering.","

Art. 141 treedt in werking op 01.12.2019 (art. 44 en 48, KB 17.02.2019 - B.S. 08.03.2019; Numac: 2019011084)

Behoudens tegenbewijs, gelden als bewijs van betaling van de bedrijfsvoorheffing bedoeld in artikel 140:

1° voor stortingen, de door de naamloze vennootschap van publiek recht bpost gedateerde ontvangstbewijzen;

2° voor overschrijvingen, de rekeninguittreksels en de bijbehorende stukken.

De betaling bedoeld in het eerste lid heeft uitwerking vanaf de valutadatum van de creditering.

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