[{"_1":2,"_1912":-5,"_1913":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_102":103,"_171":172,"_182":183},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_29":30,"_57":58,"_89":90,"_91":-7,"_35":49,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101},"id","15da48ed-2782-4047-a386-0fe1ad1d0a46_1","docId","15da48ed-2782-4047-a386-0fe1ad1d0a46","title","Artikel 207, KB/WIB 92","articleNumber","207","slug","artikel-207","scope","AJ 1992","contents","Art. 207 is van toepassing vanaf het aanslagjaar 1992 (art. 227bis, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)\n\nDe werkzaamheden vermeld in artikel 406, eerste lid, van het Wetboek van de inkomstenbelastingen 1992 zijn:\n\n1° grondwerken;\n\n2° betonneringswerken;\n\n3° bekistingswerken;\n\n4° wapeningswerken;\n\n5° metselwerken;\n\n6° slopingswerken.","htmlContents","

\nArt. 207 is van toepassing vanaf het aanslagjaar 1992 (art. 227bis, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)

De werkzaamheden vermeld in artikel 406, eerste lid, van het Wetboek van de inkomstenbelastingen 1992 zijn:

1° grondwerken;

2° betonneringswerken;

3° bekistingswerken;

4° wapeningswerken;

5° metselwerken;

6° slopingswerken.

","keywords",[25,26,27,28],"inkomstenbelasting","invordering","hoofdelijke aansprakelijkheid","aannemer","references",[31,48],{"_7":32,"_11":33,"_15":34,"_35":36},"45f45b1a-f174-45c4-93bb-d52aa6a7cb2d","Artikel 406, WIB 92","artikel-406","collection",{"_37":38,"_39":40,"_15":45},"code","WIB92","name",{"_41":42,"_43":44},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_43":46,"_41":47},"wetboek-inkomstenbelastingen-1992","wib92",{"_7":10,"_11":12,"_15":16,"_35":49},{"_37":50,"_39":51,"_15":54},"KB/WIB92",{"_41":52,"_43":53},"KB/WIB 92","Koninklijk Besluit tot uitvoering van het WIB 92",{"_43":55,"_41":56},"koninklijk-besluit-wib-92","kbwib92","referencedBy",[59,60,64,76],{"_7":10,"_11":12,"_15":16,"_35":49},{"_7":61,"_11":62,"_15":63,"_35":49},"c3e5a089-0aac-4b0e-97ef-690e36a29810","Artikel 209, KB/WIB 92","artikel-209",{"_7":65,"_11":66,"_15":67,"_35":68},"3279e2b3-627e-412c-95f9-67dd759edfac","Commentaar van art. 403, WIB 92 (bijwerking)","artikel-403",{"_37":69,"_39":70,"_15":73},"ComIB92",{"_41":71,"_43":72},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_43":74,"_41":75},"commentaar-wib-92","comib92",{"_7":77,"_11":78,"_15":79,"_35":80},"a9f6a11c-fbae-4852-ac39-789ddb129b7f","Circulaire nr. AFZ/99-0126 dd. 20.05.1999","circulaire-nr-afz-99-0126-dd-20-05-1999",{"_37":81,"_39":82,"_15":84,"_87":88},"CIRC",{"_41":83,"_43":83},"Circulaires",{"_43":85,"_41":86},"circulaires","circ","shouldPaginate",true,"commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/15da48ed-2782-4047-a386-0fe1ad1d0a46","version",1,"versionCount",8,"rank",370,"allVersions",[104,115,124,133,142,150,159,167],{"_7":105,"_9":10,"_11":12,"_13":14,"_15":16,"_17":106,"_19":107,"_21":108,"_23":109,"_110":111,"_112":113,"_35":49,"_92":93,"_94":95,"_96":99,"_98":99,"_100":101,"_114":-7},"15da48ed-2782-4047-a386-0fe1ad1d0a46_8","2020-01-01","Art. 207 wordt opgeheven vanaf 01.01.2020 (art. 18 en 22, KB 20.12.2019 - B.S. 24.12.2019; Numac: 2019042912)\n\n(...)","

\nArt. 207 wordt opgeheven vanaf 01.01.2020 (art. 18 en 22, KB 20.12.2019 - B.S. 24.12.2019; Numac: 2019042912)

(...)

",[25,26,27,28],"subjects",[],"referredBy",[],"validFrom",{"_7":116,"_9":10,"_11":12,"_13":14,"_15":16,"_17":117,"_19":118,"_21":119,"_23":120,"_110":121,"_112":122,"_35":49,"_92":93,"_94":95,"_96":123,"_98":99,"_100":101,"_114":-7},"15da48ed-2782-4047-a386-0fe1ad1d0a46_7","2009-06-28","Art. 207 is van toepassing vanaf 28.06.2009 (art. 1, KB 10.06.2009 - B.S. 18.06.2009; Numac: 2009003226)\n\nHet krachtens artikel 403, van hetzelfde Wetboek ingehouden bedrag moet worden gestort bij de ontvanger die door de leidinggevende ambtenaar van de administratie bevoegd voor de invordering van de inkomstenbelastingen wordt aangewezen.\n\nDe betaling van het ingehouden bedrag moet worden verricht op hetzelfde tijdstip als de betaling aan de aannemer en uitsluitend door storting of overschrijving op de postrekening van de aangewezen ontvanger.\n\nOp het stortings- of overschrijvingsbewijs moeten achtereenvolgens het ondernemingsnummer, het bedrag en de datum van de factuur waarop de betaling van de inhouding betrekking heeft, en de naam van de in het vorig lid bedoelde aannemer worden vermeld.\n\nGelijktijdig met de vermelde storting of overschrijving, zendt degene die de storting moet verrichten, aan de ontvanger een afschrift van de facturen waarop de betaling betrekking heeft.","

\nArt. 207 is van toepassing vanaf 28.06.2009 (art. 1, KB 10.06.2009 - B.S. 18.06.2009; Numac: 2009003226)

Het krachtens artikel 403, van hetzelfde Wetboek ingehouden bedrag moet worden gestort bij de ontvanger die door de leidinggevende ambtenaar van de administratie bevoegd voor de invordering van de inkomstenbelastingen wordt aangewezen.

De betaling van het ingehouden bedrag moet worden verricht op hetzelfde tijdstip als de betaling aan de aannemer en uitsluitend door storting of overschrijving op de postrekening van de aangewezen ontvanger.

Op het stortings- of overschrijvingsbewijs moeten achtereenvolgens het ondernemingsnummer, het bedrag en de datum van de factuur waarop de betaling van de inhouding betrekking heeft, en de naam van de in het vorig lid bedoelde aannemer worden vermeld.

Gelijktijdig met de vermelde storting of overschrijving, zendt degene die de storting moet verrichten, aan de ontvanger een afschrift van de facturen waarop de betaling betrekking heeft.

",[25,26,27,28],[],[],7,{"_7":125,"_9":10,"_11":12,"_13":14,"_15":16,"_17":126,"_19":127,"_21":128,"_23":129,"_110":130,"_112":131,"_35":49,"_92":93,"_94":95,"_96":132,"_98":99,"_100":101,"_114":-7},"15da48ed-2782-4047-a386-0fe1ad1d0a46_6","2008-01-01","Art. 207 is van toepassing vanaf 01.01.2008 (art. 20 en 43, KB 27.12.2007 - B.S. 31.12.2007; Numac: 2007003609)\n\nHet krachtens artikel 403, van hetzelfde Wetboek ingehouden bedrag moet worden gestort bij de ontvanger die door de leidinggevende ambtenaar van de administratie bevoegd voor de invordering van de inkomstenbelastingen wordt aangewezen.\n\nDe betaling van het ingehouden bedrag moet worden verricht op hetzelfde tijdstip als de betaling aan de aannemer en uitsluitend door storting of overschrijving op de postrekening van de aangewezen ontvanger.\n\nOp het stortings- of overschrijvingsbewijs moet naast de naam, het adres en het ondernemingsnummer van de in het vorig lid bedoelde aannemer, de vermelding \"Art. 403 WIB 92\", voorkomen, zomede de datum en het nummer van de factuur waarop de betaling betrekking heeft.\n\nGelijktijdig met de vermelde storting of overschrijving, zendt degene die de storting moet verrichten, aan de ontvanger een afschrift van de facturen waarop de betaling betrekking heeft.","

\nArt. 207 is van toepassing vanaf 01.01.2008 (art. 20 en 43, KB 27.12.2007 - B.S. 31.12.2007; Numac: 2007003609)

Op het stortings- of overschrijvingsbewijs moet naast de naam, het adres en het ondernemingsnummer van de in het vorig lid bedoelde aannemer, de vermelding \"Art. 403 WIB 92\", voorkomen, zomede de datum en het nummer van de factuur waarop de betaling betrekking heeft.

Gelijktijdig met de vermelde storting of overschrijving, zendt degene die de storting moet verrichten, aan de ontvanger een afschrift van de facturen waarop de betaling betrekking heeft.

",[25,26,27,28],[],[],6,{"_7":134,"_9":10,"_11":12,"_13":14,"_15":16,"_17":135,"_19":136,"_21":137,"_23":138,"_110":139,"_112":140,"_35":49,"_92":93,"_94":95,"_96":141,"_98":99,"_100":101,"_114":-7},"15da48ed-2782-4047-a386-0fe1ad1d0a46_5","1999-01-01","Art. 207 is van toepassing vanaf 01.01.1999 (art. 21 en 37, KB 26.12.1998 - B.S. 31.12.1998; Numac: 1998022844 - err. 05.05.1999; opgeheven door KB 27.12.2007 - B.S. 31.12.2007)\n\nHet krachtens artikel 403, van hetzelfde Wetboek ingehouden bedrag moet worden gestort bij de ontvanger die door de directeur-generaal van de directe belastingen wordt aangewezen.\n\nDe betaling van het ingehouden bedrag moet worden verricht op hetzelfde tijdstip als de betaling aan de aannemer en uitsluitend door storting of overschrijving op de postrekening van de aangewezen ontvanger.\n\nOp het stortings- of overschrijvingsbewijs moet naast de naam, het adres en het BTW-nummer van de in het vorig lid bedoelde aannemer, de vermelding \"Art. 403 WIB 92\", voorkomen, zomede de verwijzing naar de factuur waarop de betaling betrekking heeft.\n\nGelijktijdig met de vermelde storting of overschrijving, zendt degene die de storting moet verrichten, aan de ontvanger een afschrift van de facturen waarop de betaling betrekking heeft.","

\nArt. 207 is van toepassing vanaf 01.01.1999 (art. 21 en 37, KB 26.12.1998 - B.S. 31.12.1998; Numac: 1998022844 - err. 05.05.1999; opgeheven door KB 27.12.2007 - B.S. 31.12.2007)

Het krachtens artikel 403, van hetzelfde Wetboek ingehouden bedrag moet worden gestort bij de ontvanger die door de directeur-generaal van de directe belastingen wordt aangewezen.

Op het stortings- of overschrijvingsbewijs moet naast de naam, het adres en het BTW-nummer van de in het vorig lid bedoelde aannemer, de vermelding \"Art. 403 WIB 92\", voorkomen, zomede de verwijzing naar de factuur waarop de betaling betrekking heeft.

Gelijktijdig met de vermelde storting of overschrijving, zendt degene die de storting moet verrichten, aan de ontvanger een afschrift van de facturen waarop de betaling betrekking heeft.

",[25,26,27,28],[],[],5,{"_7":143,"_9":10,"_11":12,"_13":14,"_15":16,"_17":135,"_19":144,"_21":145,"_23":146,"_110":147,"_112":148,"_35":49,"_92":93,"_94":95,"_96":149,"_98":99,"_100":101,"_114":-7},"15da48ed-2782-4047-a386-0fe1ad1d0a46_4","Art. 207 is van toepassing vanaf 01.01.1999 (art. 3 en 4, KB 10.02.1995 - B.S. 07.03.1995; Numac: 1995003126; inwerkingtreding gewijzigd door art. 1, KB 08.01.1996 - B.S. 17.01.1996; door art. 1, KB 28.02.1997 - B.S. 27.03.1997; door art. 1, KB 01.03.1998 - B.S. 02.04.1998)\n\nDe werkzaamheden bedoeld in artikel 406, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, zijn deze vermeld in artikel 1 van het koninklijk besluit van 5 oktober 1978 tot uitvoering van de artikelen 299bis en 299ter, § 6, 2°, van het Wetboek van de inkomstenbelastingen en van de artikelen 30bis en 30ter, § 9, 2°, van de wet van 27 juni 1969 tot herziening van de besluitwet van 28 december 1944 betreffende de maatschappelijke zekerheid der arbeiders, gewijzigd bij het koninklijk besluit van 12 december 1991.","

\nArt. 207 is van toepassing vanaf 01.01.1999 (art. 3 en 4, KB 10.02.1995 - B.S. 07.03.1995; Numac: 1995003126; inwerkingtreding gewijzigd door art. 1, KB 08.01.1996 - B.S. 17.01.1996; door art. 1, KB 28.02.1997 - B.S. 27.03.1997; door art. 1, KB 01.03.1998 - B.S. 02.04.1998)

De werkzaamheden bedoeld in artikel 406, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, zijn deze vermeld in artikel 1 van het koninklijk besluit van 5 oktober 1978 tot uitvoering van de artikelen 299bis en 299ter, § 6, 2°, van het Wetboek van de inkomstenbelastingen en van de artikelen 30bis en 30ter, § 9, 2°, van de wet van 27 juni 1969 tot herziening van de besluitwet van 28 december 1944 betreffende de maatschappelijke zekerheid der arbeiders, gewijzigd bij het koninklijk besluit van 12 december 1991.

",[25,26,27,28],[],[],4,{"_7":151,"_9":10,"_11":12,"_13":14,"_15":16,"_17":152,"_19":153,"_21":154,"_23":155,"_110":156,"_112":157,"_35":49,"_92":93,"_94":95,"_96":158,"_98":99,"_100":101,"_114":-7},"15da48ed-2782-4047-a386-0fe1ad1d0a46_3","1995-01-01","Art. 207 is van toepassing vanaf 01.01.1995 (art. 2 en 4, KB 10.02.1995 - B.S. 07.03.1995; Numac: 1995003126)\n\nDe werkzaamheden bedoeld in artikel 406, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, zijn die welke onder de bevoegdheid van het Paritair Comité voor het bouwbedrijf vallen.","

\nArt. 207 is van toepassing vanaf 01.01.1995 (art. 2 en 4, KB 10.02.1995 - B.S. 07.03.1995; Numac: 1995003126)

De werkzaamheden bedoeld in artikel 406, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, zijn die welke onder de bevoegdheid van het Paritair Comité voor het bouwbedrijf vallen.

",[25,26,27,28],[],[],3,{"_7":160,"_9":10,"_11":12,"_13":14,"_15":16,"_17":152,"_19":161,"_21":162,"_23":163,"_110":164,"_112":165,"_35":49,"_92":93,"_94":95,"_96":166,"_98":99,"_100":101,"_114":-7},"15da48ed-2782-4047-a386-0fe1ad1d0a46_2","Art. 207 is van toepassing vanaf 01.01.1995 (art. 1 en 2, KB 15.09.1994 - B.S. 01.10.1994; Numac: 1994003571; ingetrokken door KB 10.02.1995 - B.S. 07.03.1995)\n\nDe werkzaamheden bedoeld in artikel 406, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, zijn deze vermeld in artikel 1 van het koninklijk besluit van 5 oktober 1978 tot uitvoering van de artikelen 299bis en 299ter, § 6, 2°, van het Wetboek van de inkomstenbelastingen en van de artikelen 30bis en 30ter, § 9, 2°, van de wet van 27 juni 1969 tot herziening van de besluitwet van 28 december 1944 betreffende de maatschappelijke zekerheid der arbeiders, gewijzigd bij het koninklijk besluit van 12 december 1991.","

\nArt. 207 is van toepassing vanaf 01.01.1995 (art. 1 en 2, KB 15.09.1994 - B.S. 01.10.1994; Numac: 1994003571; ingetrokken door KB 10.02.1995 - B.S. 07.03.1995)

",[25,26,27,28],[],[],2,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":168,"_110":169,"_112":170,"_35":49,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_114":-7},[25,26,27,28],[],[],"relatedDocuments",{"_173":174,"_178":179},"incoming",["N",{"_53":175,"_72":176,"_83":177}],[59,60],[64],[76],"outgoing",["N",{"_44":180,"_53":181}],[31],[48],"toc",[184],{"_11":53,"_185":186},"children",[187,191,195,199,203,207,211,215,219,223,227,231,235,239,243,247,251,255,259,263,267,271,275,279,283,287,291,295,299,303,307,311,315,319,323,327,331,335,339,343,347,351,355,359,363,367,371,375,379,383,387,391,395,399,403,407,411,415,419,423,427,431,435,439,443,446,450,454,458,462,466,470,474,478,482,486,490,494,498,502,506,510,514,518,522,526,530,534,538,542,546,550,554,558,562,566,570,574,578,582,586,590,594,598,602,606,610,614,618,622,626,630,634,638,642,646,650,654,658,662,666,670,674,678,682,686,690,694,698,702,706,710,714,718,722,726,730,734,738,742,746,750,754,758,762,766,770,774,778,782,786,790,794,798,802,806,810,814,818,822,826,830,834,838,842,846,850,854,858,862,866,870,874,878,882,886,890,894,898,902,906,910,914,918,922,926,930,934,938,942,946,950,954,958,962,966,970,974,978,982,986,990,994,998,1002,1006,1010,1014,1018,1022,1026,1030,1034,1038,1042,1046,1050,1054,1058,1062,1066,1070,1074,1078,1082,1086,1090,1094,1098,1102,1106,1110,1114,1118,1122,1126,1130,1134,1138,1142,1146,1150,1154,1158,1162,1166,1170,1174,1178,1182,1186,1190,1194,1198,1202,1206,1210,1214,1218,1222,1226,1230,1234,1238,1242,1246,1250,1254,1258,1262,1266,1270,1274,1278,1282,1286,1290,1294,1298,1302,1306,1310,1314,1318,1322,1326,1330,1334,1338,1342,1346,1350,1354,1358,1362,1366,1370,1374,1378,1382,1386,1390,1394,1398,1402,1406,1410,1414,1418,1422,1426,1430,1434,1438,1442,1446,1450,1454,1458,1462,1466,1470,1474,1478,1482,1486,1490,1494,1498,1502,1506,1510,1514,1518,1522,1526,1530,1534,1538,1542,1546,1550,1554,1558,1562,1566,1570,1574,1578,1582,1586,1590,1594,1598,1602,1606,1610,1614,1618,1622,1626,1630,1634,1638,1642,1646,1650,1654,1658,1662,1663,1667,1668,1672,1676,1680,1684,1688,1692,1696,1700,1704,1708,1712,1716,1720,1724,1728,1732,1736,1740,1744,1748,1752,1756,1760,1764,1768,1772,1776,1780,1784,1788,1792,1796,1800,1804,1808,1812,1816,1820,1824,1828,1832,1836,1840,1844,1848,1852,1856,1860,1864,1868,1872,1876,1880,1884,1888,1892,1896,1900,1904,1908],{"_11":188,"_7":189,"_35":49,"_15":190},"Artikel 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