Exemption from Payment of the Withholding Tax on Professional Income - A Complex Scheme to Help Employers
| Audit Id | 1560781641445 |
|---|---|
| Title | Exemption from Payment of the Withholding Tax on Professional Income - A Complex Scheme to Help Employers |
| Название на языке оригинала |
Vrijstellingen van storting van bedrijfsvoorheffing - Een complexe regeling ter ondersteuning van werkgevers Dutch Dispense de versement du précompte professionnel - un dispositif complexe d’aide aux employeurs French |
| Год | 2019 |
| Предмет |
Taxation and Duties |
| ТиП |
Compliance/Legality Performance |
| Действие |
Performed by single SAI |
| оПисания | The rules relating to the exemption from payment of the withholding tax on professional income are applied to a growing number of policy areas and employers and their cost has increased from 2000 onwards. The Court of Audit notes that the objectives of the exemption scheme have not been clearly defined and that there is no assessment of their outcome. The Ministry of Finance has obviously developed a control methodology based on risk assessment, but some obstacles are impeding the effectiveness of its controls. In particular, the controls it carried out in 2018 did not focus on the highly expensive dispensation as regards team and night work as well as research and development. The Court provides twenty recommendations for more effective measures and a better monitoring of their implementation. |
| Author |
Belgium |
| Материалы |
Audit report Dutch Audit report French |
| Контакт |
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