Politique de sanction en matière d’impôts directs

general assembly on May 16, 2018

In its report to the Federal Parliament, the Court of Audit examined the direct tax penalties inflicted by the tax administration. The audit showed that much fewer penalties and tax increases are imposed when the administration can secure a settlement with the taxpayer. Penalties and tax rises are far more frequent in corporate than in personal income tax. However, there is no legal ground or general instruction supporting the adjustments made to the inflicted penalties following a settlement with the taxpayer. This undermines the equal treatment of all taxpayers. Furthermore, the report reveals an undeniable link between the settlement and the actual recovery of the tax penalty. Any legislative initiative providing the tax administration with greater flexibility in establishing the penalty rate to be applied according to the taxpayer’s cooperation, should observe the legality and equality principle in tax matters enshrined in the Constitution. Penalties are sometimes wrongly inflicted due to deficiencies in the IT application. The tax administration fails to monitor the implementation, recovery or processing of penalties. The minister will take proper measures to address the shortcomings revealed by the audit.