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Art. 163 is van toepassing vanaf het aanslagjaar 1992 (art. 89, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Geen vermeerdering is verschuldigd wanneer het ingevolge de artikelen 159 en 160 berekende bedrag ervan lager is dan 1 % van de belasting waarop zij is berekend of 1.000 frank.

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Art. 163 treedt in werking vanaf het aanslagjaar 2018 (art. 23 en 24, progW 03.08.2016 - B.S. 16.08.2016, Numac: 2016003278)

Geen vermeerdering is verschuldigd wanneer het ingevolge de artikelen 159 en 160 berekende bedrag ervan lager is dan 0,5 % van de belasting waarop zij is berekend of 50 euro (basisbedrag).

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":105,"_9":10,"_11":12,"_13":14,"_15":16,"_17":106,"_19":107,"_21":108,"_23":109,"_99":110,"_101":111,"_34":35,"_81":82,"_83":84,"_85":112,"_87":88,"_89":90,"_103":-7},"be1c6dea-0b3b-4b25-a3a0-806fbc00cd0d_3","","Voor het in art. 163 opgenomen bedrag dat een geheel veelvoud vormt van een euro wordt de notatie met twee decimalen vervangen door een notatie zonder decimalen vanaf 01.01.2002 (art. 42, 5°, en 45, § 1, KB 13.07.2001 - B.S. 11.08.2001; Numac: 2001003362 - err. 21.12.2001)\n\nGeen vermeerdering is verschuldigd wanneer het ingevolge de artikelen 159 en 160 berekende bedrag ervan lager is dan 1 % van de belasting waarop zij is berekend of 25 (...) euro (basisbedrag).","

Voor het in art. 163 opgenomen bedrag dat een geheel veelvoud vormt van een euro wordt de notatie met twee decimalen vervangen door een notatie zonder decimalen vanaf 01.01.2002 (art. 42, 5°, en 45, § 1, KB 13.07.2001 - B.S. 11.08.2001; Numac: 2001003362 - err. 21.12.2001)

Geen vermeerdering is verschuldigd wanneer het ingevolge de artikelen 159 en 160 berekende bedrag ervan lager is dan 1 % van de belasting waarop zij is berekend of 25 (...) euro (basisbedrag).

",[25,26,27],[],[],3,{"_7":114,"_9":10,"_11":12,"_13":14,"_15":16,"_17":106,"_19":115,"_21":116,"_23":117,"_99":118,"_101":119,"_34":35,"_81":82,"_83":84,"_85":120,"_87":88,"_89":90,"_103":-7},"be1c6dea-0b3b-4b25-a3a0-806fbc00cd0d_2","Het in art. 163 opgenomen bedrag wordt in euro uitgedrukt vanaf het aanslagjaar 2002 (art. 1 en 7, § 1, KB 20.07.2000 - BS 30.08.2000; Numac: 2000003467 - err. 08.03.2001)\n\nGeen vermeerdering is verschuldigd wanneer het ingevolge de artikelen 159 en 160 berekende bedrag ervan lager is dan 1 % van de belasting waarop zij is berekend of 25,00 euro (basisbedrag)","

Het in art. 163 opgenomen bedrag wordt in euro uitgedrukt vanaf het aanslagjaar 2002 (art. 1 en 7, § 1, KB 20.07.2000 - BS 30.08.2000; Numac: 2000003467 - err. 08.03.2001)

Geen vermeerdering is verschuldigd wanneer het ingevolge de artikelen 159 en 160 berekende bedrag ervan lager is dan 1 % van de belasting waarop zij is berekend of 25,00 euro (basisbedrag)

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