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\nArt. 95 is van toepassing vanaf het aanslagjaar 1992 (art. 124, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Voor de berekening van de bedrijfsvoorheffing wordt het bedrag van de belastbare inkomsten in frank vastgesteld; frankgedeelten worden voor een eenheid gerekend of weggelaten, naargelang zij 50 centiem of meer, of minder dan 50 centiem bedragen.

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\nArt. 95 is van toepassing vanaf het aanslagjaar 2002 (art. 5, KB 20.07.2000 – B.S. 30.08.2000; Numac: 2000003468 - err. 08.03.2000)

Voor de berekening van de bedrijfsvoorheffing wordt het bedrag van de belastbare inkomsten in euro vastgesteld en afgerond op de cent.

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