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Art. 311 is van toepassing met ingang van het aanslagjaar 1992 (art. 218, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

\n
\n

De directeur generaal van de directe belastingen of zijn gedelegeerde kunnen afwijkingen van de in de artikelen 308 tot 310 gestelde termijnen toestaan.

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Art. 311, tweede (ingevoegd) en derde (ingevoegd) lid, is van toepassing voor de belastbare tijdperken verbonden aan de aanslagjaren 2024 en volgende (art. 74 en 75, W 28.12.2023 - B.S. 29.12.2023; Numac: 2023048795)

\n
\n

De administrateur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen of zijn gedelegeerde kunnen afwijkingen van de in de artikelen 306 en 308 tot 310 gestelde termijnen toestaan.

De administrateur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen of zijn gedelegeerde kan een uitstel van de in de artikelen 306 en 308 tot 310 gestelde termijnen verlenen in het geval van ernstige reden of overmacht.

De Koning kan bijkomende toepassingsregels vastleggen met het oog op het bepalen in welke omstandigheden een ernstige reden kan worden ingeroepen alsook aangaande de wijze waarop uitstel aangevraagd moet worden.

",[25,26,27,28,29,30,31,32,33],"subjects",[],"referredBy",[],"validFrom",{"_7":221,"_9":10,"_11":12,"_13":14,"_15":16,"_17":222,"_19":223,"_21":224,"_23":225,"_215":226,"_217":227,"_40":41,"_197":198,"_199":200,"_201":228,"_203":204,"_205":206,"_219":-7},"019ba15a-adf1-4a5d-968c-86b23a261e41_3","2014-05-16","Art. 311 treedt in werking op de dag van de bekendmaking in het Belgisch Staatsblad (art. 9 en 99, 1ste lid, W 25.04.2014 - B.S. 16.05.2014; Numac: 2014003219)\n\n\nDe administrateur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen of zijn gedelegeerde kunnen afwijkingen van de in de artikelen 306 en 308 tot 310 gestelde termijnen toestaan.","

Art. 311 treedt in werking op de dag van de bekendmaking in het Belgisch Staatsblad (art. 9 en 99, 1ste lid, W 25.04.2014 - B.S. 16.05.2014; Numac: 2014003219)

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Art. 311 is van toepassing met ingang van het aanslagjaar 1994 (art. 3, W 05.07.1994 - B.S. 16.07.1994; Numac:1994003444)

\n
\n

De directeur-generaal van de directe belastingen of zijn gedelegeerde kunnen afwijkingen van de in de artikelen 306 en 308 tot 310 gestelde termijnen toestaan.

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