1: Controlled declaration system

I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 102 ter. Taxpayers covered by the regime defined in Article 102 ter when they are able to declare the exact amount of their net profit and to provide all the necessary supporting documents in support of this declaration….

Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.

When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compulsory pursuant to I of Article 96. If this limit is exceeded, the non-trading profit is subject to a controlled declaration and the trading profit must be determined according to a real system. Otherwise, profit is determined under the conditions set out in…

Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a declaration whose content is set by decree (1).

The administration may request from the interested parties any information likely to justify the accuracy of the figures declared and, in particular, any information enabling the size of the customer base to be assessed. It may demand to see the journal book and the document provided for in Article 99 and any supporting documents. If the information and supporting documents provided are deemed to be insufficient, the tax authorities determine…

Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income and expenditure. The ledger kept by taxpayers who are not members of an approved management association includes, regardless of the profession practised, the identity declared by the client as well as the amount, date and form of payment…

Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancillary activity or from another source, they are subject to the provisions of article 95. They must, at the request of the administration, produce their books, registers, receipts, expenditure or accounting documents in support of the statements in their declaration….

I – Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be determined by subtracting, from the average revenue for the year of taxation and the two previous years, the average expenditure for these same years. Taxpayers who adopt this method of assessment for any year are obligatorily subject to…