[{"_1":2,"_3815":-5,"_3816":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_206":207,"_241":242,"_252":253},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_34":35,"_57":58,"_192":193,"_194":195,"_40":41,"_196":197,"_198":199,"_200":201,"_202":203,"_204":205},"id","019ba15a-adf1-4a5d-968c-86b23a261e41_3","docId","019ba15a-adf1-4a5d-968c-86b23a261e41","title","Artikel 311, WIB 92","articleNumber","311","slug","artikel-311","scope","2014-05-16","contents","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.","htmlContents","

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

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.

","keywords",[25,26,27,28,29,30,31,32,33],"vestiging van de aanslag","personenbelasting","vennootschapsbelasting","rechtspersonenbelasting","belasting van niet-inwoners","aangifte","termijn voor terugzending","prolongation","verlenging van de termijn voor terugzending van de aangifte","references",[36,53],{"_7":37,"_11":38,"_15":39,"_40":41},"9354d2e4-dc5f-49e9-b02a-d035fa2b595f","Artikel 306, WIB 92","artikel-306","collection",{"_42":43,"_44":45,"_15":50},"code","WIB92","name",{"_46":47,"_48":49},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_48":51,"_46":52},"wetboek-inkomstenbelastingen-1992","wib92",{"_7":54,"_11":55,"_15":56,"_40":41},"2dba0575-9264-4fd8-a747-e9161ddb4731","Artikel 308, WIB 92","artikel-308","referencedBy",[59,63,67,71,75,79,90,94,97,100,104,107,110,113,116,129,133,137,141,145,149,153,157,161,172,176,180,184,188],{"_7":60,"_11":61,"_15":62,"_40":41},"ec81d3bc-1d58-465a-b9ab-3e6791df7187","Artikel 305, WIB 92","artikel-305",{"_7":64,"_11":65,"_15":66,"_40":41},"6d1e33c3-4d88-4b9d-97fc-b45058977718","Artikel 346, WIB 92","artikel-346",{"_7":68,"_11":69,"_15":70,"_40":41},"f018b283-4120-4640-9fd9-e380bb8138a7","Artikel 351, WIB 92","artikel-351",{"_7":72,"_11":73,"_15":74,"_40":41},"b5718f5a-0c20-4944-aa08-2bb768d2c899","Artikel 353, WIB 92","artikel-353",{"_7":76,"_11":77,"_15":78,"_40":41},"bc3dd6e0-1423-44b8-aae1-c56c087aa927","Artikel 354, WIB 92","artikel-354",{"_7":80,"_11":81,"_15":39,"_40":82},"0281f87b-70a3-4241-a0fa-9ff7e6188acb","Commentaar van art. 306, WIB 92 (bijwerking)",{"_42":83,"_44":84,"_15":87},"ComIB92",{"_46":85,"_48":86},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_48":88,"_46":89},"commentaar-wib-92","comib92",{"_7":91,"_11":92,"_15":93,"_40":82},"d4e45744-34cd-4eb4-849c-d1844700ff91","Commentaar van art. 307bis, WIB 92 (bijwerking)","artikel-307bis",{"_7":95,"_11":96,"_15":56,"_40":82},"e10bdc53-f29e-4d62-9ee8-b0ae99552b53","Commentaar van art. 308, WIB 92 (bijwerking)",{"_7":98,"_11":99,"_15":16,"_40":82},"dbb1b0b4-c8ea-4a2a-821b-c8ebb249ca6b","Commentaar van art. 311, WIB 92",{"_7":101,"_11":102,"_15":103,"_40":82},"00c79e1c-b8c0-42ff-9a4f-715191e250fa","Commentaar van art. 339, WIB 92 (bijwerking)","artikel-339",{"_7":105,"_11":106,"_15":66,"_40":82},"164ad17b-c3d8-42cd-9dc1-3ef0777d7d7c","Commentaar van art. 346, WIB 92",{"_7":108,"_11":109,"_15":70,"_40":82},"56fee653-8644-4615-b16d-69985623e163","Commentaar van art. 351, WIB 92",{"_7":111,"_11":112,"_15":74,"_40":82},"64067546-a439-4442-9f69-d0c87b1b119a","Commentaar van art. 353, WIB 92",{"_7":114,"_11":115,"_15":78,"_40":82},"2a293c09-803e-4f7a-bb78-86a3f6e57f71","Commentaar van art. 354, WIB 92",{"_7":117,"_11":118,"_15":119,"_40":120},"ab06fd2d-d7d9-4287-9bb8-e9e2cbc18cb9","Parlementaire vraag nr. 1130 van de heer Thissen van 15.06.1994","parlementaire-vraag-nr-1130-van-de-heer-thissen-van-15-06-1994",{"_42":121,"_44":122,"_15":124,"_127":128},"PARL",{"_46":123,"_48":123},"Parlementaire vragen",{"_48":125,"_46":126},"parlementaire-vragen","pv","shouldPaginate",true,{"_7":130,"_11":131,"_15":132,"_40":120},"788d81c7-7734-4fbd-9a2c-52062a887d63","Parlementaire vraag nr. 2252 van de heer Vandenberghe van 19.07.2002","parlementaire-vraag-nr-2252-van-de-heer-vandenberghe-van-19-07-2002",{"_7":134,"_11":135,"_15":136,"_40":120},"7ed3d14c-4edc-475d-a4ce-b5872fa0660c","Parlementaire vraag nr. 2554 van de heer de Clippele van 09.12.2002","parlementaire-vraag-nr-2554-van-de-heer-de-clippele-van-09-12-2002",{"_7":138,"_11":139,"_15":140,"_40":120},"3a29884d-2fec-4120-a8f6-ed5b64d72423","Parlementaire vraag nr. 3-362 van de heer Verreycken van 16.10.2003","parlementaire-vraag-nr-3-362-van-de-heer-verreycken-van-16-10-2003",{"_7":142,"_11":143,"_15":144,"_40":120},"4a976ea4-7113-49db-a008-12285e207b87","Parlementaire vraag nr. 1525 van de heer Van der Maelen van 10.01.2007","parlementaire-vraag-nr-1525-van-de-heer-van-der-maelen-van-10-01-2007",{"_7":146,"_11":147,"_15":148,"_40":120},"24de39a2-5dfb-4029-bd66-ae5f1263e0c7","Parlementaire vraag nr. 4-2239 van mevrouw Anke Vandermeersch van 12.01.2009","parlementaire-vraag-nr-4-2239-van-mevrouw-anke-vandermeersch-van-12-01-2009",{"_7":150,"_11":151,"_15":152,"_40":120},"22dc9ae2-13bf-4c7e-8b8a-bc3c431692f3","Parlementaire vraag nr. 819 van de heer Luk Van Biesen van 20.03.2014","parlementaire-vraag-nr-819-van-de-heer-luk-van-biesen-van-20-03-2014",{"_7":154,"_11":155,"_15":156,"_40":120},"6b8eef5c-49c6-437a-92e9-701b3fc9168c","Parlementaire vraag nr. 1572 van de heer Peter Vanvelthoven van 23.03.2017","parlementaire-vraag-nr-1572-van-de-heer-peter-vanvelthoven-van-23-03-2017",{"_7":158,"_11":159,"_15":160,"_40":120},"203ffe44-c93b-490f-b821-421e5b76ef9d","Parlementaire vraag nr. 1208 van de heer Benoît Piedboeuf van 27.10.2022","parlementaire-vraag-nr-1208-van-de-heer-benoit-piedboeuf-van-27-10-2022",{"_7":162,"_11":163,"_15":164,"_40":165},"4487ca24-995b-4ddb-9072-26a236104d31","Circulaire nr. 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CI.RH.863/530.827 dd. 18.09.2000","circulaire-nr-ci-rh-863-530-827-dd-18-09-2000","commentsOn",[],"commentedOnBy",{"_7":98,"_11":99,"_15":16,"_40":82},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/019ba15a-adf1-4a5d-968c-86b23a261e41","version",3,"versionCount",4,"rank",547,"allVersions",[208,219,223,232],{"_7":209,"_9":10,"_11":12,"_13":14,"_15":16,"_17":210,"_19":211,"_21":212,"_23":213,"_214":215,"_216":217,"_40":41,"_196":197,"_198":199,"_200":203,"_202":203,"_204":205,"_218":-7},"019ba15a-adf1-4a5d-968c-86b23a261e41_4","","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\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.\n\nDe 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.\n\nDe 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.","

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 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":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":220,"_214":221,"_216":222,"_40":41,"_196":197,"_198":199,"_200":201,"_202":203,"_204":205,"_218":-7},[25,26,27,28,29,30,31,32,33],[],[],{"_7":224,"_9":10,"_11":12,"_13":14,"_15":16,"_17":225,"_19":226,"_21":227,"_23":228,"_214":229,"_216":230,"_40":41,"_196":197,"_198":199,"_200":231,"_202":203,"_204":205,"_218":-7},"019ba15a-adf1-4a5d-968c-86b23a261e41_2","AJ 1994","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\nDe directeur-generaal van de directe belastingen of zijn gedelegeerde kunnen afwijkingen van de in de artikelen 306 en 308 tot 310 gestelde termijnen toestaan.","

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.

",[25,26,27,28,29,30,31,32,33],[],[],2,{"_7":233,"_9":10,"_11":12,"_13":14,"_15":16,"_17":234,"_19":235,"_21":236,"_23":237,"_214":238,"_216":239,"_40":41,"_196":197,"_198":199,"_200":240,"_202":203,"_204":205,"_218":-7},"019ba15a-adf1-4a5d-968c-86b23a261e41_1","AJ 1992","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\nDe directeur generaal van de directe belastingen of zijn gedelegeerde kunnen afwijkingen van de in de artikelen 308 tot 310 gestelde termijnen toestaan.","

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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