[{"_1":2,"_1864":-5,"_1865":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_96":97,"_131":132,"_140":141},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_28":29,"_30":31,"_83":84,"_85":-7,"_33":34,"_86":87,"_88":89,"_90":91,"_92":93,"_94":95},"id","554105e4-8c01-4b67-859b-99fdb82acbf4_3","docId","554105e4-8c01-4b67-859b-99fdb82acbf4","title","Artikel 96, KB/WIB 92","articleNumber","96","slug","artikel-96","scope","2017-06-16","contents","Het opschrift van de onderafdeling I, van afdeling III, van hoofdstuk II, is van toepassing vanaf 16.06.2017 (art. 15, KB 22.05.2017 - B.S. 06.06.2017; Numac: 2017030371)","htmlContents","

Het opschrift van de onderafdeling I, van afdeling III, van hoofdstuk II, is van toepassing vanaf 16.06.2017 (art. 15, KB 22.05.2017 - B.S. 06.06.2017; Numac: 2017030371)

","keywords",[25,26,27],"inkomstenbelasting","roerende voorheffing","schuldenaar van de RV","references",[],"referencedBy",[32,46,50,54,58,70],{"_7":10,"_11":12,"_15":16,"_33":34},"collection",{"_35":36,"_37":38,"_15":43},"code","KB/WIB92","name",{"_39":40,"_41":42},"short","KB/WIB 92","long","Koninklijk Besluit tot uitvoering van het WIB 92",{"_41":44,"_39":45},"koninklijk-besluit-wib-92","kbwib92",{"_7":47,"_11":48,"_15":49,"_33":34},"909bd1a7-03c0-4420-93f6-0e2bfb8d08a6","Artikel 98, KB/WIB 92","artikel-98",{"_7":51,"_11":52,"_15":53,"_33":34},"1944a38a-e880-40de-9446-efe97096fce9","Artikel 100, KB/WIB 92","artikel-100",{"_7":55,"_11":56,"_15":57,"_33":34},"80b7120e-ad4a-48a8-b03a-a41951f2eb3f","Artikel 101, KB/WIB 92","artikel-101",{"_7":59,"_11":60,"_15":61,"_33":62},"ba2f051f-ebad-421c-89e9-11fb38a44018","Commentaar van art. 261, WIB 92","artikel-261",{"_35":63,"_37":64,"_15":67},"ComIB92",{"_39":65,"_41":66},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_41":68,"_39":69},"commentaar-wib-92","comib92",{"_7":71,"_11":72,"_15":73,"_33":74},"40399637-9bc3-4bbe-95d3-845f417828eb","Circulaire nr. Ci.RH.233/460.065 dd. 21.11.1994","circulaire-nr-ci-rh-233-460-065-dd-21-11-1994",{"_35":75,"_37":76,"_15":78,"_81":82},"CIRC",{"_39":77,"_41":77},"Circulaires",{"_41":79,"_39":80},"circulaires","circ","shouldPaginate",true,"commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/554105e4-8c01-4b67-859b-99fdb82acbf4","version",3,"versionCount",4,"rank",235,"allVersions",[98,109,113,122],{"_7":99,"_9":10,"_11":12,"_13":14,"_15":16,"_17":100,"_19":101,"_21":102,"_23":103,"_104":105,"_106":107,"_33":34,"_86":87,"_88":89,"_90":93,"_92":93,"_94":95,"_108":-7},"554105e4-8c01-4b67-859b-99fdb82acbf4_4","2023-08-05","Art. 96, § 1, eerste lid, is van toepassing 10 dagen na publicatie van het koninklijk besluit in het Belgisch Staatsblad (05.08.2023) (art. 7, KB 17.07.2023 - B.S. 26.07.2023; Numac: 2023043989)\n\n§ 1. Voor de regelmatige inning van de roerende voorheffing zijn de instellingen en personen die zijn vermeld in de artikel 5 van de wet van 18 september 2017 tot voorkoming van het witwassen van geld en de financiering van terrorisme en tot beperking van het gebruik van contanten, en die in België inkomsten van buitenlandse oorsprong uitbetalen of op enigerlei wijze bij de incassering van zulke inkomsten optreden, verplicht die verrichtingen, naarmate zij zich voordoen, te boeken in een bijzonder register.\n\nHet register dat alle door de Minister van Financiën voorgeschreven vermeldingen moet bevatten, kan zowel op papier als op een elektronische informatiedrager worden bijgehouden.\n\nHet eerste lid is niet van toepassing op de inkomsten die zijn bedoeld in artikel 261, derde lid, van het Wetboek van de inkomstenbelastingen 1992.\n\n§ 2. Wanneer het register op papier wordt bijgehouden, moet het op elk verzoek van de in artikel 101 aangewezen ambtenaren onmiddellijk worden voorgelegd.\n\nAls het register wordt bijgehouden op een elektronische informatiedrager, moet de in § 1 bedoelde instelling of persoon:\n\n- de passende maatregelen treffen die iedere wijziging, toevoeging of schrapping van geregistreerde gegevens op zijn elektronische informatiedrager beletten;\n\n- en, op elk verzoek van de in artikel 101 aangewezen ambtenaren, onmiddellijk toelaten om die gegevens te lezen en op zijn uitrusting en in bijzijn van de ambtenaren van de administratie, kopieën te maken in de door die ambtenaren gewenste vorm van het geheel of een deel van voormelde gegevens.","

Art. 96, § 1, eerste lid, is van toepassing 10 dagen na publicatie van het koninklijk besluit in het Belgisch Staatsblad (05.08.2023) (art. 7, KB 17.07.2023 - B.S. 26.07.2023; Numac: 2023043989)

§ 1. Voor de regelmatige inning van de roerende voorheffing zijn de instellingen en personen die zijn vermeld in de artikel 5 van de wet van 18 september 2017 tot voorkoming van het witwassen van geld en de financiering van terrorisme en tot beperking van het gebruik van contanten, en die in België inkomsten van buitenlandse oorsprong uitbetalen of op enigerlei wijze bij de incassering van zulke inkomsten optreden, verplicht die verrichtingen, naarmate zij zich voordoen, te boeken in een bijzonder register.

Het register dat alle door de Minister van Financiën voorgeschreven vermeldingen moet bevatten, kan zowel op papier als op een elektronische informatiedrager worden bijgehouden.

Het eerste lid is niet van toepassing op de inkomsten die zijn bedoeld in artikel 261, derde lid, van het Wetboek van de inkomstenbelastingen 1992.

§ 2. Wanneer het register op papier wordt bijgehouden, moet het op elk verzoek van de in artikel 101 aangewezen ambtenaren onmiddellijk worden voorgelegd.

Als het register wordt bijgehouden op een elektronische informatiedrager, moet de in § 1 bedoelde instelling of persoon:

- de passende maatregelen treffen die iedere wijziging, toevoeging of schrapping van geregistreerde gegevens op zijn elektronische informatiedrager beletten;

- en, op elk verzoek van de in artikel 101 aangewezen ambtenaren, onmiddellijk toelaten om die gegevens te lezen en op zijn uitrusting en in bijzijn van de ambtenaren van de administratie, kopieën te maken in de door die ambtenaren gewenste vorm van het geheel of een deel van voormelde gegevens.

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Art. 96 is van toepassing vanaf 01.02.2005 (art. 10 en 11, KB 20.01.2005 – B.S. 01.02.2005; Numac: 2005003037)

§ 1. Voor de regelmatige inning van de roerende voorheffing zijn de instellingen en personen die zijn vermeld in de artikelen 2 en 2bis van de wet van 11 januari 1993 tot voorkoming van het gebruik van het financiële stelsel voor het witwassen van geld en de financiering van terrorisme, en die in België inkomsten van buitenlandse oorsprong uitbetalen of op enigerlei wijze bij de incassering van zulke inkomsten optreden, verplicht die verrichtingen, naarmate zij zich voordoen, te boeken in een bijzonder register.

Het register dat alle door de Minister van Financiën voorgeschreven vermeldingen moet bevatten, kan zowel op papier als op een elektronische informatiedrager worden bijgehouden.

Het eerste lid is niet van toepassing op de inkomsten die zijn bedoeld in artikel 261, derde lid, van het Wetboek van de inkomstenbelastingen 1992.

§ 2. Wanneer het register op papier wordt bijgehouden, moet het op elk verzoek van de in artikel 101 aangewezen ambtenaren onmiddellijk worden voorgelegd.

Als het register wordt bijgehouden op een elektronische informatiedrager, moet de in § 1 bedoelde instelling of persoon:

- de passende maatregelen treffen die iedere wijziging, toevoeging of schrapping van geregistreerde gegevens op zijn elektronische informatiedrager beletten;

",[25,26,27],[],[],2,{"_7":123,"_9":10,"_11":12,"_13":14,"_15":16,"_17":124,"_19":125,"_21":126,"_23":127,"_104":128,"_106":129,"_33":34,"_86":87,"_88":89,"_90":130,"_92":93,"_94":95,"_108":-7},"554105e4-8c01-4b67-859b-99fdb82acbf4_1","AJ 1992","Art. 96 is van toepassing vanaf het aanslagjaar 1992 (art. 79, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\n§ 1. Voor de regelmatige inning van de roerende voorheffing zijn vennootschappen, instellingen, bankiers, notarissen, rentmeesters, zaakvoerders en andere personen die in België inkomsten van buitenlandse oorsprong uitbetalen of op enigerlei wijze bij de incassering van zulke inkomsten optreden, verplicht gezegde verrichtingen, naarmate zij zich voordoen, te boeken in een bijzonder register dat door de controleur van de directe belastingen van het ambtsgebied is genummerd en geparafeerd en dat alle door de Minister van Financiën voorgeschreven vermeldingen inhoudt.\n\n§ 2. Het ter voldoening van § 1 gehouden register moet onmiddellijk op elk verzoek van de in artikel 101 aangewezen ambtenaren voorgelegd worden.","

Art. 96 is van toepassing vanaf het aanslagjaar 1992 (art. 79, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

§ 1. Voor de regelmatige inning van de roerende voorheffing zijn vennootschappen, instellingen, bankiers, notarissen, rentmeesters, zaakvoerders en andere personen die in België inkomsten van buitenlandse oorsprong uitbetalen of op enigerlei wijze bij de incassering van zulke inkomsten optreden, verplicht gezegde verrichtingen, naarmate zij zich voordoen, te boeken in een bijzonder register dat door de controleur van de directe belastingen van het ambtsgebied is genummerd en geparafeerd en dat alle door de Minister van Financiën voorgeschreven vermeldingen inhoudt.

§ 2. Het ter voldoening van § 1 gehouden register moet onmiddellijk op elk verzoek van de in artikel 101 aangewezen ambtenaren voorgelegd worden.

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