[{"_1":2,"_1879":-5,"_1880":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_89":90,"_143":144,"_152":153},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_34":35,"_50":51,"_77":78,"_79":-7,"_37":38,"_80":81,"_82":83,"_84":85,"_86":85,"_87":88},"id","4f2a22cf-789e-4486-aba2-644e165811d1_6","docId","4f2a22cf-789e-4486-aba2-644e165811d1","title","Artikel 67, KB/WIB 92 - opgeheven","articleNumber","67","slug","artikel-67","scope","2025-02-01","contents","Art. 67 wordt opgeheven vanaf 01.02.2025(art. 22 en 32, KB 17.12.2024 - B.S. 24.12.2024; Numac: 2024011600)\n\n(...)","htmlContents","

Art. 67 wordt opgeheven vanaf 01.02.2025(art. 22 en 32, KB 17.12.2024 - B.S. 24.12.2024; Numac: 2024011600)

(...)

","keywords",[25,26,27,28,29,30,31,32,33],"inkomstenbelasting","personenbelasting","maatstaf van heffing","berekening van de PB","belastingvermeerdering","bonificatie wegens VA","vestiging van de aanslag","administratief beroep","bezwaar","references",[36],{"_7":10,"_11":12,"_15":16,"_37":38},"collection",{"_39":40,"_41":42,"_15":47},"code","KB/WIB92","name",{"_43":44,"_45":46},"short","KB/WIB 92","long","Koninklijk Besluit tot uitvoering van het WIB 92",{"_45":48,"_43":49},"koninklijk-besluit-wib-92","kbwib92","referencedBy",[52,56,57,61,73],{"_7":53,"_11":54,"_15":55,"_37":38},"05beb3d8-ccb4-44ff-8cec-697ec0372b43","Artikel 45, KB/WIB 92","artikel-45",{"_7":10,"_11":12,"_15":16,"_37":38},{"_7":58,"_11":59,"_15":60,"_37":38},"8104ab2c-e981-4f09-9a95-aedaea0b9b0e","Artikel 70, KB/WIB 92","artikel-70",{"_7":62,"_11":63,"_15":64,"_37":65},"1ee5354e-0c3f-4407-9360-8ddbd43d23f1","Commentaar van art. 300, WIB 92","artikel-300",{"_39":66,"_41":67,"_15":70},"ComIB92",{"_43":68,"_45":69},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_45":71,"_43":72},"commentaar-wib-92","comib92",{"_7":74,"_11":75,"_15":76,"_37":65},"89ffd1da-b427-4850-81db-81e6ff3fd03d","Commentaar van art. 376, WIB 92 (bijwerking)","artikel-376","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/4f2a22cf-789e-4486-aba2-644e165811d1","version",6,"versionCount","rank",150,"allVersions",[91,98,107,116,125,134],{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":92,"_93":94,"_95":96,"_37":38,"_80":81,"_82":83,"_84":85,"_86":85,"_87":88,"_97":-7},[25,26,27,28,29,30,31,32,33],"subjects",[],"referredBy",[],"validFrom",{"_7":99,"_9":10,"_11":12,"_13":14,"_15":16,"_17":100,"_19":101,"_21":102,"_23":103,"_93":104,"_95":105,"_37":38,"_80":81,"_82":83,"_84":106,"_86":85,"_87":88,"_97":-7},"4f2a22cf-789e-4486-aba2-644e165811d1_5","2019-01-01","Art. 67 treedt in werking op 01.01.2019 (art. 1 en 5, KB 21.11.2018 - B.S. 03.12.2018; Numac: 2018015041)\n\nWanneer de rekeninguittreksels voorafbetalingen werden meegedeeld aan de belastingplichtigen overeenkomstig het artikel 71 van het koninklijk besluit van het Wetboek van de inkomstenbelastingen 1992, zoals dit luidde op 28 februari 2019, kan de belastingplichtige van de administratie niet de terbeschikkingstelling van zijn overzicht eisen via het platform MyMinfin (art. 4, KB 21.11.2018 - B.S. 03.12.2018; Numac: 2018015041)\n\nVoorafbetalingen als vermeld in de artikelen 157 tot 166 en 175 tot 177 van het Wetboek van de inkomstenbelastingen 1992 kunnen uitsluitend worden gedaan op de financiële rekening van het 'Inningscentrum - Dienst Voorafbetalingen' door storting of overschrijving.\n\nDe administratie stelt een specifieke module op het elektronisch platform MyMinfin ter beschikking, die de belastingplichtigen toestaat om de bij elke betaling van voorafbetalingen verplicht te gebruiken gestructureerde mededeling te bekomen, ongeacht of zij gebeurt bij storting of overschrijving. Deze gestructureerde mededeling is gebaseerd op het rijksregisternummer, op het bis-registratienummer toegekend door de Kruispuntbank van de Sociale Zekerheid of op het ondernemingsnummer toegekend door de Kruispuntbank van Ondernemingen. Wanneer de belastingplichtige noch over een rijksregisternummer, noch over een bis-registratienummer, noch over een ondernemingsnummer beschikt, of wanneer hij niet in staat is om de gestructureerde mededeling te bekomen via de specifieke module, richt hij zich tot het 'Inningscentrum - Dienst Voorafbetalingen' om het nummer van de gestructureerde mededeling te bekomen.\n\nDe Federale Overheidsdienst Financiën vertegenwoordigd door de Voorzitter van het Directiecomité is de verwerkingsverantwoordelijke in de zin van de Verordening (EU) 2016/679 van het Europees Parlement en de Raad van 27 april 2016 betreffende de bescherming van natuurlijke personen in verband met de verwerking van persoonsgegevens en betreffende het vrije verkeer van die gegevens en tot intrekking van Richtlijn 95/46/EG.\n\nBetalingen op de in het eerste lid vermelde rekening met vermelding van een als in het tweede lid bedoelde gestructureerde mededeling worden geacht gedaan te zijn voor rekening van de belastingplichtige die bij het 'Inningscentrum - Dienst Voorafbetalingen' door deze gestructureerde mededeling is geïdentificeerd.","

Art. 67 treedt in werking op 01.01.2019 (art. 1 en 5, KB 21.11.2018 - B.S. 03.12.2018; Numac: 2018015041)

Wanneer de rekeninguittreksels voorafbetalingen werden meegedeeld aan de belastingplichtigen overeenkomstig het artikel 71 van het koninklijk besluit van het Wetboek van de inkomstenbelastingen 1992, zoals dit luidde op 28 februari 2019, kan de belastingplichtige van de administratie niet de terbeschikkingstelling van zijn overzicht eisen via het platform MyMinfin (art. 4, KB 21.11.2018 - B.S. 03.12.2018; Numac: 2018015041)

Voorafbetalingen als vermeld in de artikelen 157 tot 166 en 175 tot 177 van het Wetboek van de inkomstenbelastingen 1992 kunnen uitsluitend worden gedaan op de financiële rekening van het 'Inningscentrum - Dienst Voorafbetalingen' door storting of overschrijving.

De administratie stelt een specifieke module op het elektronisch platform MyMinfin ter beschikking, die de belastingplichtigen toestaat om de bij elke betaling van voorafbetalingen verplicht te gebruiken gestructureerde mededeling te bekomen, ongeacht of zij gebeurt bij storting of overschrijving. Deze gestructureerde mededeling is gebaseerd op het rijksregisternummer, op het bis-registratienummer toegekend door de Kruispuntbank van de Sociale Zekerheid of op het ondernemingsnummer toegekend door de Kruispuntbank van Ondernemingen. Wanneer de belastingplichtige noch over een rijksregisternummer, noch over een bis-registratienummer, noch over een ondernemingsnummer beschikt, of wanneer hij niet in staat is om de gestructureerde mededeling te bekomen via de specifieke module, richt hij zich tot het 'Inningscentrum - Dienst Voorafbetalingen' om het nummer van de gestructureerde mededeling te bekomen.

De Federale Overheidsdienst Financiën vertegenwoordigd door de Voorzitter van het Directiecomité is de verwerkingsverantwoordelijke in de zin van de Verordening (EU) 2016/679 van het Europees Parlement en de Raad van 27 april 2016 betreffende de bescherming van natuurlijke personen in verband met de verwerking van persoonsgegevens en betreffende het vrije verkeer van die gegevens en tot intrekking van Richtlijn 95/46/EG.

Betalingen op de in het eerste lid vermelde rekening met vermelding van een als in het tweede lid bedoelde gestructureerde mededeling worden geacht gedaan te zijn voor rekening van de belastingplichtige die bij het 'Inningscentrum - Dienst Voorafbetalingen' door deze gestructureerde mededeling is geïdentificeerd.

",[25,26,27,28,29,30,31,32,33],[],[],5,{"_7":108,"_9":10,"_11":12,"_13":14,"_15":16,"_17":109,"_19":110,"_21":111,"_23":112,"_93":113,"_95":114,"_37":38,"_80":81,"_82":83,"_84":115,"_86":85,"_87":88,"_97":-7},"4f2a22cf-789e-4486-aba2-644e165811d1_4","1999-12-27","Art. 67, § 1 en 3, is van toepassing vanaf 27.12.1999 (art. 1 en 3, KB 09.11.1999 - B.S. 17.12.1999; Numac: 1999003642)\n\n§ 1. Voorafbetalingen als vermeld in de artikelen 157 tot 166 en 175 tot 177 van het Wetboek van de inkomstenbelastingen 1992 kunnen uitsluitend worden gedaan bij de 'Dienst der Voorafbetalingen' door storting of overschrijving op postrekeningen:\n\na) nr. 679-2002340-66, voor voorafbetalingen betreffende natuurlijke personen;\n\nb) nr. 679-2002330-56, voor voorafbetalingen betreffende rechtspersonen.\n\n§ 2. Voor de in § 1 vermelde stortingen of overschrijvingen mogen alleen betaalformulieren worden gebruikt:\n\n- waarvan het model door de Minister van Financiën of zijn gedelegeerde is vastgesteld in overleg met de Minister, of zijn gedelegeerde, tot wiens bevoegdheid de Post behoort;\n\n- die op aanvraag of ambtshalve door de 'Dienst der Voorafbetalingen' worden uitgereikt en de naam van de belastingplichtige en een registratienummer bij die dienst vermelden.\n\n§ 3. Betalingen op de in § 1 vermelde postrekeningen met vermelding van een als in § 2 bedoeld registratienummer worden geacht gedaan te zijn voor rekening van de belastingplichtige die bij de 'Dienst der Voorafbetalingen' door dat nummer is geïdentificeerd.","

Art. 67, § 1 en 3, is van toepassing vanaf 27.12.1999 (art. 1 en 3, KB 09.11.1999 - B.S. 17.12.1999; Numac: 1999003642)

§ 1. Voorafbetalingen als vermeld in de artikelen 157 tot 166 en 175 tot 177 van het Wetboek van de inkomstenbelastingen 1992 kunnen uitsluitend worden gedaan bij de 'Dienst der Voorafbetalingen' door storting of overschrijving op postrekeningen:

a) nr. 679-2002340-66, voor voorafbetalingen betreffende natuurlijke personen;

b) nr. 679-2002330-56, voor voorafbetalingen betreffende rechtspersonen.

§ 2. Voor de in § 1 vermelde stortingen of overschrijvingen mogen alleen betaalformulieren worden gebruikt:

- waarvan het model door de Minister van Financiën of zijn gedelegeerde is vastgesteld in overleg met de Minister, of zijn gedelegeerde, tot wiens bevoegdheid de Post behoort;

- die op aanvraag of ambtshalve door de 'Dienst der Voorafbetalingen' worden uitgereikt en de naam van de belastingplichtige en een registratienummer bij die dienst vermelden.

§ 3. Betalingen op de in § 1 vermelde postrekeningen met vermelding van een als in § 2 bedoeld registratienummer worden geacht gedaan te zijn voor rekening van de belastingplichtige die bij de 'Dienst der Voorafbetalingen' door dat nummer is geïdentificeerd.

",[25,26,27,28,29,30,31,32,33],[],[],4,{"_7":117,"_9":10,"_11":12,"_13":14,"_15":16,"_17":118,"_19":119,"_21":120,"_23":121,"_93":122,"_95":123,"_37":38,"_80":81,"_82":83,"_84":124,"_86":85,"_87":88,"_97":-7},"4f2a22cf-789e-4486-aba2-644e165811d1_3","1995-01-01","Art. 67 is van toepassing vanaf 01.01.1995 (art. 1 en 5, KB 03.01.1995 - B.S. 17.01.1995; Numac: 1995003008)\n\n§ 1. Voorafbetalingen als vermeld in de artikelen 157 tot 166 en 175 tot 177 van het Wetboek van de inkomstenbelastingen 1992 kunnen uitsluitend worden gedaan bij de 'Dienst der Voorafbetalingen' door storting of overschrijving op postrekeningen-courant:\n\na) nr. 000-2002340-66, voor voorafbetalingen betreffende natuurlijke personen;\n\nb) nr. 000-2002330-56, voor voorafbetalingen betreffende rechtspersonen.\n\n§ 2. Voor de in § 1 vermelde stortingen of overschrijvingen mogen alleen betaalformulieren worden gebruikt:\n\n- waarvan het model door de Minister van Financiën of zijn gedelegeerde is vastgesteld in overleg met de Minister, of zijn gedelegeerde, tot wiens bevoegdheid de Post behoort;\n\n- die op aanvraag of ambtshalve door de 'Dienst der Voorafbetalingen' worden uitgereikt en de naam van de belastingplichtige en een registratienummer bij die dienst vermelden.\n\n§ 3. Betalingen op de in § 1 vermelde postrekeningen-courant met vermelding van een als in § 3 bedoeld registratienummer worden geacht gedaan te zijn voor rekening van de belastingplichtige die bij de 'Dienst der Voorafbetalingen' door dat nummer is geïdentificeerd.","

Art. 67 is van toepassing vanaf 01.01.1995 (art. 1 en 5, KB 03.01.1995 - B.S. 17.01.1995; Numac: 1995003008)

a) nr. 000-2002340-66, voor voorafbetalingen betreffende natuurlijke personen;

b) nr. 000-2002330-56, voor voorafbetalingen betreffende rechtspersonen.

§ 2. Voor de in § 1 vermelde stortingen of overschrijvingen mogen alleen betaalformulieren worden gebruikt:

- waarvan het model door de Minister van Financiën of zijn gedelegeerde is vastgesteld in overleg met de Minister, of zijn gedelegeerde, tot wiens bevoegdheid de Post behoort;

- die op aanvraag of ambtshalve door de 'Dienst der Voorafbetalingen' worden uitgereikt en de naam van de belastingplichtige en een registratienummer bij die dienst vermelden.

§ 3. Betalingen op de in § 1 vermelde postrekeningen-courant met vermelding van een als in § 3 bedoeld registratienummer worden geacht gedaan te zijn voor rekening van de belastingplichtige die bij de 'Dienst der Voorafbetalingen' door dat nummer is geïdentificeerd.

",[25,26,27,28,29,30,31,32,33],[],[],3,{"_7":126,"_9":10,"_11":12,"_13":14,"_15":16,"_17":127,"_19":128,"_21":129,"_23":130,"_93":131,"_95":132,"_37":38,"_80":81,"_82":83,"_84":133,"_86":85,"_87":88,"_97":-7},"4f2a22cf-789e-4486-aba2-644e165811d1_2","1992-10-01","Art. 67 is van toepassing vanaf 01.10.1992 (art. 5 en 14, KB 12.08.1994 - B.S. 10.09.1994; Numac: 1994003527)\n\n§ 1. Voorafbetalingen als vermeld in de artikelen 157 tot 166 en 175 tot 177 van het Wetboek van de inkomstenbelastingen 1992 kunnen uitsluitend worden gedaan door storting of overschrijving op postrekeningcourant 000-2002340-66 van de Dienst 'Belastingen-Voorafbetalingen, Brussel'.\n\n§ 2. Voor de in § 1 vermelde stortingen of overschrijvingen mogen alleen betaalformulieren worden gebruikt:\n\n- waarvan het model door de Minister van Financiën of zijn gedelegeerde is vastgesteld in overleg met de Minister, of zijn gedelegeerde, tot wiens bevoegdheid de Post behoort;\n\n- die op aanvraag of ambtshalve door de Dienst 'Belastingen-Voorafbetalingen, Brussel' worden uitgereikt en de naam van de belastingplichtige en een registratienummer bij die dienst vermelden.\n\n§ 3. Betalingen op postrekening-courant 000-2002340-66 met vermelding van een als in § 2 bedoeld registratienummer worden geacht gedaan te zijn voor rekening van de belastingplichtige die bij de Dienst 'Belastingen-Voorafbetalingen, Brussel' door dat nummer is geïdentificeerd.","

Art. 67 is van toepassing vanaf 01.10.1992 (art. 5 en 14, KB 12.08.1994 - B.S. 10.09.1994; Numac: 1994003527)

§ 1. Voorafbetalingen als vermeld in de artikelen 157 tot 166 en 175 tot 177 van het Wetboek van de inkomstenbelastingen 1992 kunnen uitsluitend worden gedaan door storting of overschrijving op postrekeningcourant 000-2002340-66 van de Dienst 'Belastingen-Voorafbetalingen, Brussel'.

§ 2. Voor de in § 1 vermelde stortingen of overschrijvingen mogen alleen betaalformulieren worden gebruikt:

- waarvan het model door de Minister van Financiën of zijn gedelegeerde is vastgesteld in overleg met de Minister, of zijn gedelegeerde, tot wiens bevoegdheid de Post behoort;

- die op aanvraag of ambtshalve door de Dienst 'Belastingen-Voorafbetalingen, Brussel' worden uitgereikt en de naam van de belastingplichtige en een registratienummer bij die dienst vermelden.

§ 3. Betalingen op postrekening-courant 000-2002340-66 met vermelding van een als in § 2 bedoeld registratienummer worden geacht gedaan te zijn voor rekening van de belastingplichtige die bij de Dienst 'Belastingen-Voorafbetalingen, Brussel' door dat nummer is geïdentificeerd.

",[25,26,27,28,29,30,31,32,33],[],[],2,{"_7":135,"_9":10,"_11":12,"_13":14,"_15":16,"_17":136,"_19":137,"_21":138,"_23":139,"_93":140,"_95":141,"_37":38,"_80":81,"_82":83,"_84":142,"_86":85,"_87":88,"_97":-7},"4f2a22cf-789e-4486-aba2-644e165811d1_1","AJ 1992","Art. 67 is van toepassing vanaf het aanslagjaar 1992 (art. 50, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)\n\n§ 1. Voorafbetalingen als vermeld in de artikelen 157 tot 166 en 175 tot 177 van het Wetboek van de inkomstenbelastingen 1992 kunnen uitsluitend worden gedaan door storting of overschrijving op postrekeningcourant 000-2002340-66 van de Dienst 'Belastingen-Voorafbetalingen, Brussel'.\n\n§ 2. Voor de in § 1 vermelde stortingen of overschrijvingen mogen alleen betaalformulieren worden gebruikt:\n\n- waarvan het model door de Minister van Financiën of zijn gedelegeerde is vastgesteld in overleg met de Minister, of zijn gedelegeerde, tot wiens bevoegdheid het Bestuur der postchecks behoort;\n\n- die op aanvraag of ambtshalve door de Dienst 'Belastingen-Voorafbetalingen, Brussel' worden uitgereikt en de naam van de belastingplichtige en een registratienummer bij die dienst vermelden.\n\n§ 3. Betalingen op postrekening-courant 000-2002340-66 met vermelding van een als in § 2 bedoeld registratienummer worden geacht gedaan te zijn voor rekening van de belastingplichtige die bij de Dienst 'Belastingen-Voorafbetalingen, Brussel' door dat nummer is geïdentificeerd.","

Art. 67 is van toepassing vanaf het aanslagjaar 1992 (art. 50, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)

§ 2. Voor de in § 1 vermelde stortingen of overschrijvingen mogen alleen betaalformulieren worden gebruikt:

- waarvan het model door de Minister van Financiën of zijn gedelegeerde is vastgesteld in overleg met de Minister, of zijn gedelegeerde, tot wiens bevoegdheid het Bestuur der postchecks behoort;

- die op aanvraag of ambtshalve door de Dienst 'Belastingen-Voorafbetalingen, Brussel' worden uitgereikt en de naam van de belastingplichtige en een registratienummer bij die dienst vermelden.

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