General interest organization: in which cases should a tax prescription be used?

Verified 12 October 2022 - Directorate for Legal and Administrative Information (Prime Minister)

Do you have a question for the tax administration? The tax ruling procedure allows an association, foundation or body of general interest to do so. The term rescript corresponds to the response provided by the administration. The answer commits him and no longer allows him to change his position on the question put. There are different types of tax rulings, including tax rulings and patronage rulings. We'll give you the information you need to remember.

General Rescript (or Taxation Rescript)

The general rule or "taxation" allows you to ask the tax administration whether you have to pay commercial taxes (whether or not your activities are lucrative).

This way, the tax administration will tell you if you have to pay certain taxes. For example:

  • Tax on businesses
  • Value added tax (VAT)
  • Learning tax
  • Contribution on rental income (CRL)

The request must be made by written.

It must be sent by registered mail with acknowledgement of receipt to the departmental or regional public finance directorate (depending on the department) of the place where the body has its seat.

You can consult the contact details of the competent management for your prescription request.

The application may also be filed against discharge.

FYI  

an associations correspondent is designated in each departmental public finance department to answer all your questions.

The association must provide all the elements concerning its operation, its activities and all supporting documents in relation to its activities enabling the administration to assess its situation.

The application for a general (fiscal) prescription may be made by general prescription application form.

The tax administration has 3 months to answer your question.

This period shall begin from the date of receipt of your request (or of receipt of all the documents in the file when the administration has asked you to complete it).

Please note

the administration has no obligation to respond to your request for a prescription. Its lack of response is tantamount to a negative response.

In case of an answer, it is imposed on your situation. The prescription must be substantiated and only concerns your organization.

FYI  

a response from the administration to an email cannot be considered as a prescription.

In the event of disagreement, the order may be the subject of a request for review within a period of 2 months. You cannot invoke new elements.

The request for review shall be made in the same way as the original request. The re-examination shall be carried out by a panel of experts who are not aware of the first request and who shall reply within the same time limits.

If you wish to challenge this second opinion, you can contact the administrative tribunal within 2 months.

Who shall I contact

Special Rescript (or Sponsorship Rescript)

The special rule or "patronage" allows you to ask the tax administration whether you can receive funding from third parties.

For example, if you are a public interest organization, the tax administration will tell you if you are:

  • entitled to receive manual donations not subject to registration fees,
  • able to issue tax receipts that entitle donors to a tax reduction,...

The request must be made by written according to a special form.

It must be sent by registered post with acknowledgement of receipt to the departmental or regional public finance directorate (depending on the department) of the place of the agency's headquarters.

You can consult the contact details of the competent management for your prescription request.Contact details of the competent management for your prescription request

The application may also be filed against discharge.

FYI  

an associations correspondent is appointed in each departmental public finance department to answer all your questions

The association must provide all the elements requested by the document (name or corporate name, nature of the heritage,...).

The application for a "patronage" prescription must be made using the model for a prescription for the benefit of an organization receiving donations:

Template for an application for a prescription for the benefit of an organization receiving donations

The tax administration has 6 months to answer your question.

This period shall begin from the date of receipt of your request (or of receipt of all the documents in the file when the administration has asked you to complete it).

The absence of a response from the tax administration within the 6-month period does not mean that you can collect donations and issue receipts. Indeed, in the event of a subsequent response from the tax administration, you may have to pay a fine equal to the amount of the tax reduction in question (66% or 60% depending on the case).

Thus, it is necessary to obtain a positive answer tax administration at your request to collect donations and issue tax receipts.

FYI  

a response from the administration to an email cannot be considered as a prescription.

In the event of disagreement, the order may be the subject of a request for review within a period of 2 months. You cannot invoke new elements.

The request for review shall be made in the same way as the original request. The re-examination shall be carried out by a panel of experts who are not aware of the first request and who shall reply within the same time limits.

If you wish to challenge this second opinion, you can contact the administrative tribunal within 2 months.

Who shall I contact

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