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Art. 299 is van toepassing met ingang van het aanslagjaar 1992 (art. 37, W 07.12.1988; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De microfiches en microfilms van de kohieren hebben dezelfde bewijskracht als de originelen indien deze microfiches en -films door de administratie der directe belastingen of onder haar controle zijn aangemaakt.

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Art. 299 treedt in werking op de dag van de bekendmaking in het Belgisch Staatsblad (art. 4 en 99, 1ste lid, W 25.04.2014 - B.S. 16.05.2014; Numac: 2014003219)

De gegevens van de kohieren die door de administratie belast met de vestiging van de inkomstenbelastingen, of onder haar toezicht, op een gepaste informatiedrager worden geregistreerd en bewaard, evenals hun leesbare weergave, hebben dezelfde bewijskracht als de originele gegevens.

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":88,"_9":10,"_11":12,"_13":14,"_15":16,"_17":89,"_19":90,"_21":91,"_23":92,"_82":93,"_84":94,"_36":37,"_64":65,"_66":67,"_68":95,"_70":71,"_72":73,"_86":-7},"ccb69940-e48d-4bdd-a23d-6e15094d85f2_2","2013-07-08","Art. 299 is van toepassing vanaf 08.07.2013 (art. 24, W 17.06.2013 - B.S. 28.06.2013; Numac: 2013003202 - errata B.S. 05.07.2013; B.S. 05.08.2013; B.S. 17.09.2013; B.S. 27.11.2013)\n\nDe gegevens van de kohieren die door de administratie bevoegd voor de vestiging van de inkomstenbelastingen, of onder haar toezicht, op een gepaste informatiedrager worden geregistreerd en bewaard, evenals hun leesbare weergave, hebben dezelfde bewijskracht als de originele gegevens.","

Art. 299 is van toepassing vanaf 08.07.2013 (art. 24, W 17.06.2013 - B.S. 28.06.2013; Numac: 2013003202 - errata B.S. 05.07.2013; B.S. 05.08.2013; B.S. 17.09.2013; B.S. 27.11.2013)

De gegevens van de kohieren die door de administratie bevoegd voor de vestiging van de inkomstenbelastingen, of onder haar toezicht, op een gepaste informatiedrager worden geregistreerd en bewaard, evenals hun leesbare weergave, hebben dezelfde bewijskracht als de originele gegevens.

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