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Organization of the audit actions on personal income tax

Audit Id 1450278186958
Título Organization of the audit actions on personal income tax
Tí tulo en el idioma original

Organisatie van de controleacties in de personenbelasting


Organisation des actions de contrôle à l’impôt des personnes physiques


Año 2015

Taxation and Duties




Tipo de acción

Performed by single SAI

Descripción The Court of Audit examines in its report to the Federal Parliament how the tax authorities have organized the audit actions on personal income tax. It appears that selecting at central level the files to be verified, basically guarantees that the chance to undergo an audit is in theory equal for all taxpayers with the same risk profile. However, the chance of actually coming under scrutiny strongly depends on the audit capacity of the local audit service. STIRCO, the tool developed to manage the audit programme and digitalize the audit files, still leaves room for improvement. It is not regarded to be user-friendly or efficient and does not sufficiently meet the needs on the local level. Furthermore, it is too closely intertwined with the application which automatizes the management operations. As a result, the two systems must always be consulted simultaneously.



Audit report



Report, Summary, Press release in Dutch and in French
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