The Regional Director may either fully agree with the taxpayer's position, fully disagree, or partially agree/disagree. Although there is no formal timing constraint, the Decision Notice may be expected within a timeframe of 6 months (or within 10 months in case of Tax Mediation Service). If not, the administrative appeal phase is deemed to be sufficiently exhausted, and the taxpayer may initiate the judicial phase.
The Decision Notice may include the Regional Director’s agreement with the position of the tax inspector or taxpayer. As mentioned earlier, the Regional Director has no time limitation to issue a Decision Notice, but unless it concerns an ex officio assessment, such Decision Notice is deemed to be expected within a time period of 6 months (or within 10 months in case of TMS) to consider the administrative appeal phase has been exhausted, and the taxpayer can lodge a petition with the Court of First Instance.
The Decision Notice may include the Regional Director’s agreement with the position of the taxpayer. In such case, a new reassessment will be issued to restore the taxpayer’s position prior to the tax bill issued as a consequence of the audit.
Alternatively, the Regional Director may fully disagree with the taxpayer’s position. When there is full disagreement, the earlier tax bill will be reconfirmed. When the Regional Director partially disagrees with the taxpayer’s position, then a new reassessment is issued to reflect the agreed upon issues and the restored taxation to that extent and the issues that remain disputed.
It should be noted that the Regional Director’s decision is binding on the Belgian tax authorities, meaning that they do not have the opportunity to appeal the decision before court.
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Havenlaan|Avenue du Port 86C B.419
T +32 2 773 40 00
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Grotesteenweg 214 B.4
T +32 3 443 20 00
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Koningin Astridlaan 35
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23, Boulevard Joseph II
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