[{"_1":2,"_3753":-5,"_3754":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_127":128,"_162":163,"_172":173},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_49":50,"_113":114,"_115":116,"_36":37,"_117":118,"_119":120,"_121":122,"_123":124,"_125":126},"id","f2554192-9a64-4633-b471-00e57f076935_1","docId","f2554192-9a64-4633-b471-00e57f076935","title","Artikel 372, WIB 92","articleNumber","372","slug","artikel-372","scope","AJ 1992","contents","Art. 372 is van toepassing met ingang van het aanslagjaar 1992 (art. 273, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\n\nZolang geen beslissing is gevallen mogen de belastingschuldigen hun oorspronkelijk bezwaarschrift aanvullen met nieuwe, schriftelijk geformuleerde bezwaren, zelfs als deze buiten de in artikel 371 gestelde termijnen worden ingediend.","htmlContents","

Art. 372 is van toepassing met ingang van het aanslagjaar 1992 (art. 273, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

\n
\n

Zolang geen beslissing is gevallen mogen de belastingschuldigen hun oorspronkelijk bezwaarschrift aanvullen met nieuwe, schriftelijk geformuleerde bezwaren, zelfs als deze buiten de in artikel 371 gestelde termijnen worden ingediend.

","keywords",[25,26,27,28,29],"vestiging van de aanslag","administratief beroep","bezwaar","nieuwe grief","indienen van een bezwaar","references",[32],{"_7":33,"_11":34,"_15":35,"_36":37},"f8976169-68c9-4cc0-a23b-8dc86aacdd88","Artikel 371, WIB 92","artikel-371","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",[51,62,65,69,73,86,90,101,105,109],{"_7":52,"_11":53,"_15":35,"_36":54},"8b124f14-1768-4ae4-9918-cddd13fec50b","Commentaar van art. 371, WIB 92",{"_38":55,"_40":56,"_15":59},"ComIB92",{"_42":57,"_44":58},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_44":60,"_42":61},"commentaar-wib-92","comib92",{"_7":63,"_11":64,"_15":16,"_36":54},"82c9d969-decb-4a06-a08b-fbbf7e385c35","Commentaar van art. 372, WIB 92",{"_7":66,"_11":67,"_15":68,"_36":54},"6d7aa6ad-0edb-41ed-9b18-e5bcdb56eb9c","Commentaar van art. 375, WIB 92","artikel-375",{"_7":70,"_11":71,"_15":72,"_36":54},"79bf9bce-411c-4ed9-8ac9-e84f1873593e","Commentaar van art. 377, WIB 92","artikel-377",{"_7":74,"_11":75,"_15":76,"_36":77},"b3beadda-c71f-48e6-89cd-d28c47f4d2a2","Parlementaire vraag nr. 445 van de heer Vandeurzen van 05.09.2000","parlementaire-vraag-nr-445-van-de-heer-vandeurzen-van-05-09-2000",{"_38":78,"_40":79,"_15":81,"_84":85},"PARL",{"_42":80,"_44":80},"Parlementaire vragen",{"_44":82,"_42":83},"parlementaire-vragen","pv","shouldPaginate",true,{"_7":87,"_11":88,"_15":89,"_36":77},"6cfc54be-fda9-4c1c-a9a9-ec8d9ef48bbc","Parlementaire vraag nr. 227 van mevrouw Pieters van 20.01.2004","parlementaire-vraag-nr-227-van-mevrouw-pieters-van-20-01-2004",{"_7":91,"_11":92,"_15":93,"_36":94},"56b0dfa7-a646-4c4b-b6b3-958722c72740","Circulaire nr. AFZ/99-0792 dd. 11.10.1999","circulaire-nr-afz-99-0792-dd-11-10-1999",{"_38":95,"_40":96,"_15":98,"_84":85},"CIRC",{"_42":97,"_44":97},"Circulaires",{"_44":99,"_42":100},"circulaires","circ",{"_7":102,"_11":103,"_15":104,"_36":94},"bef247d9-3f08-4ad8-9bc6-90aa3ca5d093","Circulaire nr. CI.RH.863/530.827 dd. 18.09.2000","circulaire-nr-ci-rh-863-530-827-dd-18-09-2000",{"_7":106,"_11":107,"_15":108,"_36":94},"52f0ae29-99af-470e-8c52-3187b20018f8","Circulaire nr. Ci.RH.242/558.904 (AOIF 28/2004) van 05.07.2004","circulaire-nr-ci-rh-242-558-904-aoif-28-2004-van-05-07-2004",{"_7":110,"_11":111,"_15":112,"_36":94},"57b6ee87-4ad6-442c-86c3-cc3bc916331d","Circulaire nr. Ci.RH.332/557.605 (AOIF 26/2003) van 01.10.2003","circulaire-nr-ci-rh-332-557-605-aoif-26-2003-van-01-10-2003","commentsOn",[],"commentedOnBy",{"_7":63,"_11":64,"_15":16,"_36":54},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/f2554192-9a64-4633-b471-00e57f076935","version",1,"versionCount",4,"rank",665,"allVersions",[129,140,149,158],{"_7":130,"_9":10,"_11":12,"_13":14,"_15":16,"_17":131,"_19":132,"_21":133,"_23":134,"_135":136,"_137":138,"_36":37,"_117":118,"_119":120,"_121":124,"_123":124,"_125":126,"_139":-7},"f2554192-9a64-4633-b471-00e57f076935_4","2025-01-01","Art. 372 treedt in werking op 01.01.2025 (art. 37 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\nZolang geen beslissing is gevallen mag de belastingschuldige, zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, zijn bezwaarschrift aanvullen door middel van het in artikel 304ter, tweede lid, bedoelde beveiligd elektronisch platform met nieuwe, schriftelijk geformuleerde bezwaren, zelfs als deze buiten de in artikel 371 gestelde termijn worden ingediend.\n\nWanneer de belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, overeenkomstig artikel 304quater, § 2, eerste lid, is vrijgesteld van de verplichting om gebruik te maken van het in het eerste lid, bedoelde beveiligd elektronisch platform, en hij niet de keuze heeft gemaakt om met de Federale Overheidsdienst Financiën langs elektronische weg te communiceren, of wanneer de belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, zich niet heeft kunnen identificeren bij dit beveiligd elektronisch platform overeenkomstig artikel 304quater, § 3, mag het initiële bezwaarschrift onder gesloten omslag aangevuld worden met nieuwe, schriftelijk geformuleerde bezwaren, binnen de in het eerste lid bedoelde vorm en termijn.","

Art. 372 treedt in werking op 01.01.2025 (art. 37 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

Zolang geen beslissing is gevallen mag de belastingschuldige, zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, zijn bezwaarschrift aanvullen door middel van het in artikel 304ter, tweede lid, bedoelde beveiligd elektronisch platform met nieuwe, schriftelijk geformuleerde bezwaren, zelfs als deze buiten de in artikel 371 gestelde termijn worden ingediend.

Wanneer de belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, overeenkomstig artikel 304quater, § 2, eerste lid, is vrijgesteld van de verplichting om gebruik te maken van het in het eerste lid, bedoelde beveiligd elektronisch platform, en hij niet de keuze heeft gemaakt om met de Federale Overheidsdienst Financiën langs elektronische weg te communiceren, of wanneer de belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, zich niet heeft kunnen identificeren bij dit beveiligd elektronisch platform overeenkomstig artikel 304quater, § 3, mag het initiële bezwaarschrift onder gesloten omslag aangevuld worden met nieuwe, schriftelijk geformuleerde bezwaren, binnen de in het eerste lid bedoelde vorm en termijn.

",[25,26,27,28,29],"subjects",[],"referredBy",[],"validFrom",{"_7":141,"_9":10,"_11":12,"_13":14,"_15":16,"_17":142,"_19":143,"_21":144,"_23":145,"_135":146,"_137":147,"_36":37,"_117":118,"_119":120,"_121":148,"_123":124,"_125":126,"_139":-7},"f2554192-9a64-4633-b471-00e57f076935_3","2020-01-01","Art. 372 treedt in werking op 01.01.2020 (art. 38 en 139, 1ste lid, W 13.04.2019 - B.S. 30.04.2019; Numac: 2019041000)\n\n[De Koning kan voor iedere categorie van schuldvordering een vroegere datum van inwerkingtreding bepalen (art. 139, 2de lid, W 13.04.2019 - B.S. 30.04.2019; Numac: 2019041000)]\n\n\nZolang geen beslissing is gevallen mag de belastingschuldige, zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, zijn bezwaarschrift aanvullen met nieuwe, schriftelijk geformuleerde bezwaren, zelfs als deze buiten de in artikel 371 gestelde termijn worden ingediend.","

Art. 372 treedt in werking op 01.01.2020 (art. 38 en 139, 1ste lid, W 13.04.2019 - B.S. 30.04.2019; Numac: 2019041000)

[De Koning kan voor iedere categorie van schuldvordering een vroegere datum van inwerkingtreding bepalen (art. 139, 2de lid, W 13.04.2019 - B.S. 30.04.2019; Numac: 2019041000)]

\n
\n

Zolang geen beslissing is gevallen mag de belastingschuldige, zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, zijn bezwaarschrift aanvullen met nieuwe, schriftelijk geformuleerde bezwaren, zelfs als deze buiten de in artikel 371 gestelde termijn worden ingediend.

",[25,26,27,28,29],[],[],3,{"_7":150,"_9":10,"_11":12,"_13":14,"_15":16,"_17":151,"_19":152,"_21":153,"_23":154,"_135":155,"_137":156,"_36":37,"_117":118,"_119":120,"_121":157,"_123":124,"_125":126,"_139":-7},"f2554192-9a64-4633-b471-00e57f076935_2","AJ 1999","Art. 372 is van toepassing vanaf het aanslagjaar 1999 (art. 29, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)\n\n\nZolang geen beslissing is gevallen mag de belastingschuldige of zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd, zijn bezwaarschrift aanvullen met nieuwe, schriftelijk geformuleerde bezwaren, zelfs als deze buiten de in artikel 371 gestelde termijn worden ingediend.","

Art. 372 is van toepassing vanaf het aanslagjaar 1999 (art. 29, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)

\n
\n

Zolang geen beslissing is gevallen mag de belastingschuldige of zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd, zijn bezwaarschrift aanvullen met nieuwe, schriftelijk geformuleerde bezwaren, zelfs als deze buiten de in artikel 371 gestelde termijn worden ingediend.

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