[{"_1":2,"_1866":-5,"_1867":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_94":95,"_129":130,"_139":140},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_29":30,"_45":46,"_81":82,"_83":-7,"_32":33,"_84":85,"_86":87,"_88":89,"_90":91,"_92":93},"id","f01881c6-64f3-4268-9688-7a6b8b57be33_3","docId","f01881c6-64f3-4268-9688-7a6b8b57be33","title","Artikel 208, KB/WIB 92","articleNumber","208","slug","artikel-208","scope","2008-01-01","contents","Art. 208 is van toepassing vanaf 01.01.2008 (art. 21, KB 27.12.2007 – B.S. 31.12.2007; Numac: 2007003609)\n\nHet in artikel 403, § 5, tweede lid bedoelde attest is geldig gedurende twintig dagen volgend op de uitreiking ervan door de bevoegde ontvanger.","htmlContents","

\nArt. 208 is van toepassing vanaf 01.01.2008 (art. 21, KB 27.12.2007 – B.S. 31.12.2007; Numac: 2007003609)

Het in artikel 403, § 5, tweede lid bedoelde attest is geldig gedurende twintig dagen volgend op de uitreiking ervan door de bevoegde ontvanger.

","keywords",[25,26,27,28],"inkomstenbelasting","invordering","hoofdelijke aansprakelijkheid","aannemer","references",[31],{"_7":10,"_11":12,"_15":16,"_32":33},"collection",{"_34":35,"_36":37,"_15":42},"code","KB/WIB92","name",{"_38":39,"_40":41},"short","KB/WIB 92","long","Koninklijk Besluit tot uitvoering van het WIB 92",{"_40":43,"_38":44},"koninklijk-besluit-wib-92","kbwib92","referencedBy",[47,48,52,56,68],{"_7":10,"_11":12,"_15":16,"_32":33},{"_7":49,"_11":50,"_15":51,"_32":33},"c3e5a089-0aac-4b0e-97ef-690e36a29810","Artikel 209, KB/WIB 92","artikel-209",{"_7":53,"_11":54,"_15":55,"_32":33},"2134f3b1-783a-4b74-b387-9cad389280ed","Artikel 210, KB/WIB 92","artikel-210",{"_7":57,"_11":58,"_15":59,"_32":60},"3279e2b3-627e-412c-95f9-67dd759edfac","Commentaar van art. 403, WIB 92 (bijwerking)","artikel-403",{"_34":61,"_36":62,"_15":65},"ComIB92",{"_38":63,"_40":64},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_40":66,"_38":67},"commentaar-wib-92","comib92",{"_7":69,"_11":70,"_15":71,"_32":72},"a9f6a11c-fbae-4852-ac39-789ddb129b7f","Circulaire nr. AFZ/99-0126 dd. 20.05.1999","circulaire-nr-afz-99-0126-dd-20-05-1999",{"_34":73,"_36":74,"_15":76,"_79":80},"CIRC",{"_38":75,"_40":75},"Circulaires",{"_40":77,"_38":78},"circulaires","circ","shouldPaginate",true,"commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/f01881c6-64f3-4268-9688-7a6b8b57be33","version",3,"versionCount",4,"rank",371,"allVersions",[96,107,111,120],{"_7":97,"_9":10,"_11":12,"_13":14,"_15":16,"_17":98,"_19":99,"_21":100,"_23":101,"_102":103,"_104":105,"_32":33,"_84":85,"_86":87,"_88":91,"_90":91,"_92":93,"_106":-7},"f01881c6-64f3-4268-9688-7a6b8b57be33_4","2020-01-01","Art. 208 wordt opgeheven vanaf 01.01.2020 (art. 18 en 22, KB 20.12.2019 - B.S. 24.12.2019; Numac: 2019042912)\n\n(...)","

\nArt. 208 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":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":108,"_102":109,"_104":110,"_32":33,"_84":85,"_86":87,"_88":89,"_90":91,"_92":93,"_106":-7},[25,26,27,28],[],[],{"_7":112,"_9":10,"_11":12,"_13":14,"_15":16,"_17":113,"_19":114,"_21":115,"_23":116,"_102":117,"_104":118,"_32":33,"_84":85,"_86":87,"_88":119,"_90":91,"_92":93,"_106":-7},"f01881c6-64f3-4268-9688-7a6b8b57be33_2","1999-01-01","Art. 208 is van toepassing vanaf 01.01.1999 (art. 22, 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\nDe in artikel 403, § 2, tweede lid, van hetzelfde Wetboek bedoelde vrijstelling van de verplichting tot inhouding wordt verleend op voorwaarde dat de geregistreerde onderaannemer op het ogenblik van de betaling volgens de in artikel 27 van het koninklijk besluit van 26 december 1998 tot uitvoering van de artikelen 400, 401, 403, 404 en 406 van het Wetboek van de inkomstenbelastingen 1992 en van artikel 30bis van de wet van 27 juni 1969 tot herziening van de besluitwet van 28 december 1944 betreffende de maatschappelijke zekerheid der arbeiders bepaalde definities geen schuldenaar is bij de Rijksdienst voor Sociale Zekerheid of bij een Fonds voor bestaanszekerheid of voor de verschuldigde bedragen uitstel van betaling heeft gekregen zonder gerechtelijke procedure of bij een in kracht van gewijsde gegane rechterlijke beslissing en de opgelegde termijnen strikt naleeft. De Rijksdienst voor Sociale Zekerheid stelt te dien einde een publiek toegankelijke gegevensbank in die voor de toepassing van dit lid bewijskracht heeft.","

\nArt. 208 is van toepassing vanaf 01.01.1999 (art. 22, 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)

De in artikel 403, § 2, tweede lid, van hetzelfde Wetboek bedoelde vrijstelling van de verplichting tot inhouding wordt verleend op voorwaarde dat de geregistreerde onderaannemer op het ogenblik van de betaling volgens de in artikel 27 van het koninklijk besluit van 26 december 1998 tot uitvoering van de artikelen 400, 401, 403, 404 en 406 van het Wetboek van de inkomstenbelastingen 1992 en van artikel 30bis van de wet van 27 juni 1969 tot herziening van de besluitwet van 28 december 1944 betreffende de maatschappelijke zekerheid der arbeiders bepaalde definities geen schuldenaar is bij de Rijksdienst voor Sociale Zekerheid of bij een Fonds voor bestaanszekerheid of voor de verschuldigde bedragen uitstel van betaling heeft gekregen zonder gerechtelijke procedure of bij een in kracht van gewijsde gegane rechterlijke beslissing en de opgelegde termijnen strikt naleeft. De Rijksdienst voor Sociale Zekerheid stelt te dien einde een publiek toegankelijke gegevensbank in die voor de toepassing van dit lid bewijskracht heeft.

",[25,26,27,28],[],[],2,{"_7":121,"_9":10,"_11":12,"_13":14,"_15":16,"_17":122,"_19":123,"_21":124,"_23":125,"_102":126,"_104":127,"_32":33,"_84":85,"_86":87,"_88":128,"_90":91,"_92":93,"_106":-7},"f01881c6-64f3-4268-9688-7a6b8b57be33_1","AJ 1992","Art. 208 is van toepassing vanaf het aanslagjaar 1992 (art. 227ter, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\nHet ingehouden bedrag moet worden overgemaakt aan 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 onderaannemer 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 BTW-nummer van de hoofdaannemer, de vermelding \"Art. 405 tot 408, WIB 1992\" voorkomen, zomede de verwijzing naar de factuur waarop de betaling betrekking heeft.\n\nGelijktijdig met de vermelde storting of overschrijving, zendt de hoofdaannemer aan de ontvanger, een afschrift van de facturen waarop de betaling betrekking heeft.","

\nArt. 208 is van toepassing vanaf het aanslagjaar 1992 (art. 227ter, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Het ingehouden bedrag moet worden overgemaakt aan de ontvanger die door de directeur-generaal van de directe belastingen wordt aangewezen.

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

Op het stortings- of overschrijvingsbewijs moet naast de naam, het adres en BTW-nummer van de hoofdaannemer, de vermelding \"Art. 405 tot 408, WIB 1992\" voorkomen, zomede de verwijzing naar de factuur waarop de betaling betrekking heeft.

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

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