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Art. 144 is van toepassing vanaf het aanslagjaar 1992 (art. 188, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De ontvangkantoren van de directe belastingen zijn open de eerste 5 werkdagen van de week, van 9 u. tot 12 u., behalve op de officiële verlofdagen in de Rijksbesturen.

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Art. 144 wordt opgeheven vanaf 01.12.2019 (art. 45, 2°, en 48, KB 17.02.2019 - B.S. 08.03.2019; Numac: 2019011084)

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