[{"_1":2,"_3735":-5,"_3736":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_108":109,"_143":144,"_152":153},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_49":50,"_95":96,"_97":-7,"_36":37,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107},"id","1860fabc-8f76-45a1-a645-4e6a45ef527c_2","docId","1860fabc-8f76-45a1-a645-4e6a45ef527c","title","Artikel 352bis, WIB 92","articleNumber","352bis","slug","artikel-352bis","scope","2016-12-30","contents","Art. 352bis is van toepassing vanaf 30.12.2016 (art. 82, W 18.12.2016 - B.S. 20.12.2016; Numac: 2016003460)\n\n\nTen laatste de dag van de vestiging van de aanslag, stelt de administratie de belastingplichtige schriftelijk in kennis van de opmerkingen die hij heeft gemaakt overeenkomstig artikel 351, derde lid, en waarmee zij geen rekening heeft gehouden, met vermelding van de motieven die haar beslissing rechtvaardigen.","htmlContents","

Art. 352bis is van toepassing vanaf 30.12.2016 (art. 82, W 18.12.2016 - B.S. 20.12.2016; Numac: 2016003460)

\n
\n

Ten laatste de dag van de vestiging van de aanslag, stelt de administratie de belastingplichtige schriftelijk in kennis van de opmerkingen die hij heeft gemaakt overeenkomstig artikel 351, derde lid, en waarmee zij geen rekening heeft gehouden, met vermelding van de motieven die haar beslissing rechtvaardigen.

","keywords",[25,26,27,28,29],"vestiging van de aanslag","procedure","aanslag van ambtswege","kennisgeving van de aanslag van ambtswege","niet-akkoord","references",[32],{"_7":33,"_11":34,"_15":35,"_36":37},"f018b283-4120-4640-9fd9-e380bb8138a7","Artikel 351, WIB 92","artikel-351","collection",{"_38":39,"_40":41,"_15":46},"code","WIB92","name",{"_42":43,"_44":45},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_44":47,"_42":48},"wetboek-inkomstenbelastingen-1992","wib92","referencedBy",[51,64,68,72,76,87,91],{"_7":52,"_11":53,"_15":54,"_36":55},"54de584a-8e02-4165-bcfb-ed41afa4c5cc","Parlementaire vraag nr. 10 van mevrouw Pieters van 20.08.2003","parlementaire-vraag-nr-10-van-mevrouw-pieters-van-20-08-2003",{"_38":56,"_40":57,"_15":59,"_62":63},"PARL",{"_42":58,"_44":58},"Parlementaire vragen",{"_44":60,"_42":61},"parlementaire-vragen","pv","shouldPaginate",true,{"_7":65,"_11":66,"_15":67,"_36":55},"6fb20b9b-d972-429b-98bd-f6f291afe919","Parlementaire vraag nr. 83 van mevrouw Pieters van 06.11.2003","parlementaire-vraag-nr-83-van-mevrouw-pieters-van-06-11-2003",{"_7":69,"_11":70,"_15":71,"_36":55},"644b4482-7bce-4e17-894e-3b5f91af16eb","Parlementaire vraag nr. 336 van mevrouw Pieters van 30.03.2004","parlementaire-vraag-nr-336-van-mevrouw-pieters-van-30-03-2004",{"_7":73,"_11":74,"_15":75,"_36":55},"d4256e2d-3552-4256-81a8-ed7ac7db9a79","Parlementaire vraag nr. 394 van mevrouw Pieters van 18.05.2004","parlementaire-vraag-nr-394-van-mevrouw-pieters-van-18-05-2004",{"_7":77,"_11":78,"_15":79,"_36":80},"ae7ec6c9-95c2-4067-b553-6e3ffd9b3175","Circulaire nr. AFZ/2000-1026 dd. 21.09.2000","circulaire-nr-afz-2000-1026-dd-21-09-2000",{"_38":81,"_40":82,"_15":84,"_62":63},"CIRC",{"_42":83,"_44":83},"Circulaires",{"_44":85,"_42":86},"circulaires","circ",{"_7":88,"_11":89,"_15":90,"_36":80},"3f1a4585-9111-4e09-a62d-b7b7a2df5a7b","Circulaire nr. Ci.RH.81/574.077 (AOIF 45/2005) dd. 25.11.2005","circulaire-nr-ci-rh-81-574-077-aoif-45-2005-dd-25-11-2005",{"_7":92,"_11":93,"_15":94,"_36":80},"b394cc2d-e9d2-4ec5-843f-fc1760599db1","Circulaire 2017/C/35 betreffende nieuwe bepalingen voor het verzenden van de kennisgeving van de beslissing tot taxatie","circulaire-2017-c-35-betreffende-nieuwe-bepalingen-voor-het-verzenden-van-de-kennisgeving-van-de-beslissing-tot-taxatie","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/1860fabc-8f76-45a1-a645-4e6a45ef527c","version",2,"versionCount",4,"rank",638,"allVersions",[110,121,130,134],{"_7":111,"_9":10,"_11":12,"_13":14,"_15":16,"_17":112,"_19":113,"_21":114,"_23":115,"_116":117,"_118":119,"_36":37,"_98":99,"_100":101,"_102":105,"_104":105,"_106":107,"_120":-7},"1860fabc-8f76-45a1-a645-4e6a45ef527c_4","","Art. 352bis treedt in werking voor alle of bepaalde categorieën van houders van een ondernemingsnummer, evenals voor natuurlijke personen, op een datum respectievelijk te bepalen door de Koning, en ten laatste op 01.01.2028 (art. 33 en 222, W 12.05.2024 - B.S. 30.05.2024; Numac: 2024003880)\n\n\nTen laatste de dag van de vestiging van de aanslag, stelt de administratie de belastingplichtige schriftelijk in kennis, met een aangetekende zending, van de opmerkingen die hij heeft gemaakt overeenkomstig artikel 351, derde lid, en waarmee zij geen rekening heeft gehouden, met vermelding van de motieven die haar beslissing rechtvaardigen.","

Art. 352bis treedt in werking voor alle of bepaalde categorieën van houders van een ondernemingsnummer, evenals voor natuurlijke personen, op een datum respectievelijk te bepalen door de Koning, en ten laatste op 01.01.2028 (art. 33 en 222, W 12.05.2024 - B.S. 30.05.2024; Numac: 2024003880)

\n
\n

Ten laatste de dag van de vestiging van de aanslag, stelt de administratie de belastingplichtige schriftelijk in kennis, met een aangetekende zending, van de opmerkingen die hij heeft gemaakt overeenkomstig artikel 351, derde lid, en waarmee zij geen rekening heeft gehouden, met vermelding van de motieven die haar beslissing rechtvaardigen.

",[25,26,27,28,29],"subjects",[],"referredBy",[],"validFrom",{"_7":122,"_9":10,"_11":12,"_13":14,"_15":16,"_17":123,"_19":124,"_21":125,"_23":126,"_116":127,"_118":128,"_36":37,"_98":99,"_100":101,"_102":129,"_104":105,"_106":107,"_120":-7},"1860fabc-8f76-45a1-a645-4e6a45ef527c_3","2025-01-01","Art. 352bis treedt in werking op 01.01.2025 (art. 34 en 219, 1ste lid, W 26.01.2021 - B.S. 10.02.2021; Numac: 2021040269)\n\n[De wet van 26 januari 2021 betreffende de dematerialisatie van de relaties tussen de Federale Overheidsdienst Financiën, de burgers, rechtspersonen en bepaalde derden en tot wijziging van diverse fiscale wetboeken en wetten, laatstelijk gewijzigd bij de wet van 12 maart 2023, wordt opgeheven (art. 213, W 12.05.2024 - B.S. 30.05.2024; Numac: 2024003880)]\n\n\nTen laatste de dag van de vestiging van de aanslag, stelt de administratie met een aangetekende zending door middel van het in artikel 304ter, tweede lid, bedoelde beveiligd elektronisch platform, de belastingplichtige schriftelijk in kennis van de opmerkingen die hij heeft gemaakt overeenkomstig artikel 351, derde lid, en waarmee zij geen rekening heeft gehouden, met vermelding van de motieven die haar beslissing rechtvaardigen.\n\nWanneer de belastingplichtige overeenkomstig artikel 304quater, § 2, eerste lid, is vrijgesteld van de verplichting om gebruik te maken van het in artikel 304ter, tweede lid, bedoelde beveiligd elektronisch platform en hij niet gekozen heeft om langs elektronische weg te communiceren of wanneer overeenkomstig artikel 304quater, § 3, de identificatie van de belastingplichtige bij dit beveiligd platform niet mogelijk is, wordt de in het eerste lid bedoelde kennisgeving ten laatste de dag van de vestiging van de aanslag per aangetekende zending onder gesloten omslag verzonden.","

Art. 352bis treedt in werking op 01.01.2025 (art. 34 en 219, 1ste lid, W 26.01.2021 - B.S. 10.02.2021; Numac: 2021040269)

[De wet van 26 januari 2021 betreffende de dematerialisatie van de relaties tussen de Federale Overheidsdienst Financiën, de burgers, rechtspersonen en bepaalde derden en tot wijziging van diverse fiscale wetboeken en wetten, laatstelijk gewijzigd bij de wet van 12 maart 2023, wordt opgeheven (art. 213, W 12.05.2024 - B.S. 30.05.2024; Numac: 2024003880)]

\n
\n

Ten laatste de dag van de vestiging van de aanslag, stelt de administratie met een aangetekende zending door middel van het in artikel 304ter, tweede lid, bedoelde beveiligd elektronisch platform, de belastingplichtige schriftelijk in kennis van de opmerkingen die hij heeft gemaakt overeenkomstig artikel 351, derde lid, en waarmee zij geen rekening heeft gehouden, met vermelding van de motieven die haar beslissing rechtvaardigen.

Wanneer de belastingplichtige overeenkomstig artikel 304quater, § 2, eerste lid, is vrijgesteld van de verplichting om gebruik te maken van het in artikel 304ter, tweede lid, bedoelde beveiligd elektronisch platform en hij niet gekozen heeft om langs elektronische weg te communiceren of wanneer overeenkomstig artikel 304quater, § 3, de identificatie van de belastingplichtige bij dit beveiligd platform niet mogelijk is, wordt de in het eerste lid bedoelde kennisgeving ten laatste de dag van de vestiging van de aanslag per aangetekende zending onder gesloten omslag verzonden.

",[25,26,27,28,29],[],[],3,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":131,"_116":132,"_118":133,"_36":37,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_120":-7},[25,26,27,28,29],[],[],{"_7":135,"_9":10,"_11":12,"_13":14,"_15":16,"_17":136,"_19":137,"_21":138,"_23":139,"_116":140,"_118":141,"_36":37,"_98":99,"_100":101,"_102":142,"_104":105,"_106":107,"_120":-7},"1860fabc-8f76-45a1-a645-4e6a45ef527c_1","2000-10-01","Art. 352bis is van toepassing vanaf 01.10.2000 (art. 6, W 30.06.2000 - B.S. 12.08.2000; Numac: 2000003434 - err. B.S. 26.08.2000)\n\n\nTen laatste de dag van de vestiging van de aanslag, stelt de administratie de belastingplichtige bij ter post aangetekende brief in kennis van de opmerkingen die hij heeft gemaakt overeenkomstig artikel 351, derde lid, en waarmee zij geen rekening heeft gehouden, met vermelding van de motieven die haar beslissing rechtvaardigen.","

Art. 352bis is van toepassing vanaf 01.10.2000 (art. 6, W 30.06.2000 - B.S. 12.08.2000; Numac: 2000003434 - err. B.S. 26.08.2000)

\n
\n

Ten laatste de dag van de vestiging van de aanslag, stelt de administratie de belastingplichtige bij ter post aangetekende brief in kennis van de opmerkingen die hij heeft gemaakt overeenkomstig artikel 351, derde lid, en waarmee zij geen rekening heeft gehouden, met vermelding van de motieven die haar beslissing rechtvaardigen.

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